<?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-1612-kol-2019-14-planet-vyapaar-p-ltd-kolkata-i-t-o-ward-1-4-kolkata</loc>
               <lastmod>2025-04-11T11:21:09.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-kol-2019-14-rama-garg-siliguri-d-c-i-t-cc-2-4-kolkata</loc>
               <lastmod>2025-04-11T08:00:02.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-mum-2020-14-shri-vinod-nevatia-mumbai-asst-cit-4-2-mumbai</loc>
               <lastmod>2025-04-11T03:42:04.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-lkw-2019-14-m-s-subodh-finance-brokers-kanpur-deputy-commissioner-of-income-tax-central-circle-1-kanpur</loc>
               <lastmod>2025-04-11T04:56:04.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-lkw-2019-14-m-s-subodh-finance-brokers-kanpur-deputy-commissioner-of-income-tax-central-circle-1-kanpur</loc>
               <lastmod>2025-04-11T04:56:04.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-lkw-2019-14-m-s-subodh-finance-brokers-kanpur-deputy-commissioner-of-income-tax-central-circle-1-kanpur</loc>
               <lastmod>2025-04-11T04:56:04.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-lkw-2021-14-pt-rajendra-prasad-smarak-trust-bareilly-the-c-i-t-e-lucknow</loc>
               <lastmod>2025-04-10T17:28:07.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-lkw-2022-14-krishna-distributors-partnership-firm-lucknow-income-tax-officer-ward-1-2-lucknow</loc>
               <lastmod>2025-04-10T17:28:08.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-lkw-2022-14-moral-pharmaceuticals-p-ltd-mumbai-dcit-3-lucknow-new-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-10T17:35:01.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-chandi-2014-14-sh-ramesh-mittal-panchkula-acit-chandigarh</loc>
               <lastmod>2025-04-11T18:14:03.003Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-chandi-2021-14-shri-jagpal-singh-fatehbad-pr-cit-rohtak</loc>
               <lastmod>2025-04-11T18:14:02.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-chandi-2019-14-m-s-chandigarh-bottling-co-chandigarh-acit-c-2-1-chandigarh</loc>
               <lastmod>2025-04-11T18:14:02.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-pun-2020-14-income-tax-officer-ward-2-pandharpur-shri-somesh-nagnath-kshirsagar-solapur</loc>
               <lastmod>2025-04-10T14:42:07.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3956-del-2018-14-m-s-gayatri-sewa-sansthan-ghaziabad-dcit-circle-1-ghaziabad</loc>
               <lastmod>2025-04-10T16:42:00.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-pun-2021-14-sanjay-amlokchand-muthiyan-principal-commissioner-of-income-tax-principal-commissioner-of-income-tax-nashik</loc>
               <lastmod>2025-04-10T14:21:04.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6560-del-2018-14-poddar-pigments-ltd-new-delhi-dcit-cicle-20-1-new-delhi</loc>
               <lastmod>2025-04-11T04:35:06.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4228-del-2019-14-versatile-vinimay-pvt-ltd-delhi-ito-ward-26-2-new-delhi</loc>
               <lastmod>2025-04-11T04:35:05.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3417-del-2019-14-vic-enterprises-pvt-ltd-new-delhi-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-04-11T04:35:05.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-kol-2022-14-manoj-kumar-patodia-kolkata-dcit-cen-cir-4-2-kolkata</loc>
               <lastmod>2025-04-10T10:28:09.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-kol-2020-14-ashok-mishra-kolkata-pcit-17-kolkata-kolkata</loc>
               <lastmod>2025-04-10T10:28:04.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-kol-2021-14-goyal-solar-systems-pvt-ltd-kolkata-pcit-2-kolkata</loc>
               <lastmod>2025-04-10T10:28:04.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-kol-2021-14-m-s-melonblue-advisors-pvt-ltd-kolkata-ito-ward-7-1-kolkata</loc>
               <lastmod>2025-04-10T10:28:04.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-del-2020-14-dcit-central-circle-01-new-delhi-ajay-enterprises-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-10T17:56:02.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1561-del-2020-14-dcit-central-circle-01-new-delhi-ajay-enterprises-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-10T17:56:02.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4202-del-2019-14-ske-amp-c-kct-joint-venture-new-delhi-dcit-circle-23-2-new-delhi</loc>
               <lastmod>2025-04-10T17:49:06.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4204-del-2019-14-ske-amp-c-kct-joint-venture-new-delhi-dcit-circle-23-2-new-delhi</loc>
               <lastmod>2025-04-10T17:49:06.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-mum-2018-14-income-tax-officer-8-1-4-mumbai-m-s-quest-2-travel-com-india-private-limited-mumbai</loc>
               <lastmod>2025-04-11T00:42:00.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8269-del-2018-14-gulati-steel-fab-p-ltd-faridabad-dcit-circle-1-faridabad</loc>
               <lastmod>2025-04-11T04:28:04.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-mum-2022-14-the-dy-commissioner-of-income-tax-central-circle-5-1-mumbai-m-s-arch-pharmalabs-ltd-mumbai</loc>
               <lastmod>2025-04-11T08:49:08.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-97-mum-2022-23-m-s-asianet-news-network-pvt-ltd-mumbai-acit-circle-16-1-mumbai</loc>
               <lastmod>2025-04-11T08:49:09.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-mum-2018-14-m-s-actif-corporation-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:09.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-mum-2018-14-m-s-actif-corporation-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-mum-2020-14-m-s-actif-corporation-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-mum-2020-14-dy-cit-cc-5-3-mumbai-m-s-actif-corporation-ltd-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ran-2021-14-pankaj-agarwal-jamshedpur-income-tax-officer-ward-1-1-jamshedpur-jamshedpur</loc>
               <lastmod>2025-04-10T10:14:00.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-del-2020-14-sanbtosh-hospital-p-ltd-ghaziabad-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-04-10T10:56:00.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-mum-2019-14-western-engineering-works-tax-mumbai-jt-cit-range-16-1-mumbai</loc>
               <lastmod>2025-04-09T19:14:09.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2205-mum-2021-14-sir-ratan-tata-trust-mumbai-commissioner-of-income-tax-exemptions-mumbai</loc>
               <lastmod>2025-04-09T19:14:10.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-mum-2022-14-manipal-cigna-health-insurance-company-ltd-mumabi-principle-commissioner-of-income-tax-income-tax-mumbai</loc>
               <lastmod>2025-04-09T19:07:03.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-mum-2022-14-rakesh-fatechand-jain-mumbai-ito-natioanl-e-assessment-centre-delhi</loc>
               <lastmod>2025-04-09T19:07:04.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-mum-2022-14-sameer-noorullah-khan-mumbai-commissioner-of-income-tax-a-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1381-mum-2022-14-khyalilal-mohanlal-tater-mumbai-dcit-central-circle-8-2-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-chandi-2019-14-rajnish-garg-ludhiana-acit-c-6-ludhiana</loc>
               <lastmod>2025-04-11T17:07:07.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-chandi-2019-14-dcit-c-1-1-chandigarh-shri-rajinder-pal-garg-chandigarh</loc>
               <lastmod>2025-04-11T17:07:07.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-chandi-2018-14-sh-sukhwinder-singh-barnala-ito-barnala</loc>
               <lastmod>2025-04-11T17:07:07.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-jpr-2022-23-m-s-n-m-agrofood-products-pvt-ltd-sriganganagar-deputy-commissioner-of-income-tax-income-tax-department-central-circle-3</loc>
               <lastmod>2025-04-11T16:35:00.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-del-2020-14-anish-kumar-gupta-new-delhi-ito-ward-37-1-new-delhi</loc>
               <lastmod>2025-04-11T04:21:03.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-del-2020-14-ashish-kumar-gupta-new-delhi-ito-ward-37-1-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-del-2020-14-ito-ward-61-1-new-delhi-anish-kumar-gupta-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-77-chny-2022-24-acit-cc-1-2-chennai-jeyachandran-industries-private-limited-chennai</loc>
               <lastmod>2025-04-10T08:00:14.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-272-mum-2019-23-credit-suisse-ag-mumbai-dcit-it-2-1-1-mumbai</loc>
               <lastmod>2025-04-09T19:21:05.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-mum-2022-14-mukesh-bhoormal-jain-mumbai-principle-cit-19-mumbai</loc>
               <lastmod>2025-04-09T19:21:02.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-lkw-2019-14-income-tax-officer-basti-m-s-sahkari-ganna-vkas-samti-limited-basti</loc>
               <lastmod>2025-04-11T04:56:00.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-lkw-2019-23-m-s-sahkari-ganna-vkas-samti-limited-basti-income-tax-officer-basti</loc>
               <lastmod>2025-04-11T04:56:00.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-bang-2022-14-terrier-security-services-india-private-limited-bangalore-principal-commissioner-of-income-tax-central-bangalore</loc>
               <lastmod>2025-04-10T09:00:11.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-bang-2018-14-m-s-information-technology-park-limited-bangalore-income-tax-officer-ward-11-2-bangalore</loc>
               <lastmod>2025-04-10T09:00:12.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-viz-2021-24-assistant-commissioner-of-income-tax-circle-5-1-visakhapatnam-brandix-india-apparel-city-private-limited-visakhapatnam</loc>
               <lastmod>2025-04-10T01:21:07.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-288-ahd-2017-16-m-s-kangan-jewels-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2022-11-11T03:00:08.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-290-ahd-2017-16-m-s-kangan-jewels-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2022-11-11T03:00:08.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-293-ahd-2017-16-m-s-kangan-jewels-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2022-11-11T03:00:08.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-jab-2022-14-m-s-ambajee-jewellers-jabalpur-jabalpur-principal-commissioner-of-income-tax-jabalpur-1-jabalpur</loc>
               <lastmod>2022-09-30T05:30:13.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-jab-2015-14-subh-motors-pvt-ltd-commissioner-of-income-tax-1</loc>
               <lastmod>2025-04-11T12:28:08.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-jab-2021-14-geomin-industries-private-limited-jabalpur-assistant-commissioner-of-income-2-1-cpc-tax-cpc-jabalpur</loc>
               <lastmod>2025-04-10T17:00:05.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-kol-2019-14-subhash-chandra-gupta-kolkata-i-t-o-ward-36-2-kolkata</loc>
               <lastmod>2025-04-10T18:00:22.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-kol-2019-14-lovely-designers-private-limited-kolkata-i-t-o-ward-2-3-kolkata</loc>
               <lastmod>2025-04-11T17:28:05.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2432-kol-2019-14-estate-of-bhanwari-devi-laturia-kolkata-i-t-o-ward-49-2-kolkata</loc>
               <lastmod>2025-04-10T06:56:00.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2459-kol-2019-14-m-s-attractive-financial-advisory-pvt-ltd-kolkata-i-t-o-ward-7-1-kolkata</loc>
               <lastmod>2025-04-11T17:28:05.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-kol-2019-14-d-c-i-t-circle-5-1-kolkata-m-s-dhunseri-ventures-ltd-formerly-dhunseri-petrochem-ltd-kolkata</loc>
               <lastmod>2025-04-10T10:14:02.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-kol-2018-14-binit-agarwal-kolkata-dcit-cc-vi-kolkata-kolkata</loc>
               <lastmod>2025-04-11T08:00:16.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-14-kol-2021-16-sarat-chatterjee-amp-co-vsp-pvt-ltd-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:21.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-539-del-2017-24-dcit-new-delhi-m-s-corperion-ideal-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-775-del-2019-24-acit-tds-noida-jaypee-infratech-ltd-noida</loc>
               <lastmod>2025-05-19T13:26:34.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-del-2021-14-dcit-central-circle-2-new-delhi-manish-periwal-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-del-2021-14-ito-ward-23-3-new-delhi-shree-bhawani-power-projects-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-del-2021-14-frontline-securities-limited-new-delhi-dcit-cpc-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-jab-2018-16-deputy-commissioner-of-income-tax-central-jabalpur-shri-sheetalchand-keshrichand-jain-jalgon</loc>
               <lastmod>2025-04-10T17:00:03.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8336-del-2018-14-rkm-online-services-pvt-ltd-gurgaon-ito-ward-3-5-gurgaon</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-del-2022-14-rajan-banquet-pvt-ltd-moradabad-acit-1-moradabad</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-del-2020-14-acit-circle-3-1-1-international-taxation-new-delhi-raytheon-company-gurgaon</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4547-del-2019-14-raytheon-company-gurgaon-addl-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3887-del-2019-14-sandeep-kumar-rohtak-ito-ward-03-rohtak</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7592-del-2019-14-acit-circle-12-2-new-delhi-iqor-india-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-del-2022-14-mukesh-mittal-delhi-ito-ward-55-1-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-chandi-2021-14-shri-rajinder-singh-shimla-pr-cit-1-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-chandi-2022-14-decimal-technologies-private-limited-fatehabad-income-tax-officer-ward-1-fatehabad</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-chandi-2020-14-osho-forge-ltd-ludhiana-dcit-circle-1-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3564-del-2017-14-saga-developers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-del-2020-14-state-bank-of-india-noida-acit-tds-noida</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-pan-2018-14-nanu-resorts-pvt-ltd-margao-asst-commissioner-of-income-tax-circle-1-margao</loc>
               <lastmod>2025-04-11T09:28:05.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6305-mum-2018-14-global-softech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-mum-2022-14-hardik-shah-mumbai-commissioner-of-income-tax-a-50-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-294-mum-2021-24-ito-23-2-4-mumbai-kuldeep-glass-and-aluminium-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-140-mum-2022-24-ito-25-1-1-mumbai-suraj-dinesh-singhal-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-ahd-2015-14-shri-yogesh-s-patel-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2025-04-10T02:00:12.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-jpr-2017-14-shree-siddhi-vinayak-induction-pvt-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-04-10T04:21:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-jpr-2022-14-compucom-software-limited-jaipur-principal-commissioner-of-income-tax-jaipur-2-jaipur</loc>
               <lastmod>2025-04-10T04:21:03.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-jpr-2022-14-nishant-bhatnagar-jaipur-ito-ward-1-3-jaipur</loc>
               <lastmod>2025-04-10T04:14:10.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-67-pan-2018-16-shri-francisco-x-pacheco-benaulim-deputy-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-04-10T03:35:00.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-mum-2022-14-dcit-32-1-mumbai-jain-naresh-nemichand-huf-mumbai</loc>
               <lastmod>2025-04-11T03:28:04.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-876-del-2019-24-m-s-gayatri-sewa-sansthan-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2025-04-11T14:00:13.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-chny-2018-14-m-s-cholamandalam-ms-general-insusrance-company-limited-chennai-dcit-parge-tax-payer-unit-2</loc>
               <lastmod>2025-04-09T16:49:06.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-chny-2018-14-acit-ltu-2-chennai-cholamandalam-ms-general-insurance-company-limited-chennai</loc>
               <lastmod>2025-04-09T16:49:07.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-mum-2022-14-tunisha-digant-kapadia-mumbai-the-dy-comm-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-04-11T12:21:12.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-mum-2017-14-dcit-1-1-2-mumbai-goldstar-metal-solution-p-ltd-mumbai</loc>
               <lastmod>2025-04-11T12:21:13.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-969-mum-2021-14-hindustan-construction-company-mumbai-pr-cit-6-mumbai</loc>
               <lastmod>2025-04-10T14:28:07.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-125-hyd-2022-24-maanaveeya-development-amp-finance-p-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-09T15:49:11.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-pan-2018-14-the-karnataka-karavali-urban-co-operative-credit-society-limited-athani-income-tax-officer-ward-1-4-belgaum-belagavi</loc>
               <lastmod>2025-04-09T16:35:09.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-kol-2022-24-m-s-rimjhim-construction-pvt-ltd-kolkata-ito-ward-14-3-kolkata-kolkata</loc>
               <lastmod>2025-04-09T15:56:02.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-del-2021-14-jitender-kumar-noida-ito-ward-1-5-noida</loc>
               <lastmod>2025-04-09T23:49:03.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-hyd-2022-24-maanaveeya-development-amp-finance-private-limited-hyderabad-hyderabad-dcit-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-09T15:49:11.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-124-hyd-2022-24-maanaveeya-development-amp-finance-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-09T15:49:11.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-pan-2018-14-the-income-tax-officer-ward-1-nipani-shri-arihant-credit-souhard-sahakari-limited-belgavi</loc>
               <lastmod>2025-05-21T09:58:40.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6197-del-2014-14-m-s-pasupati-spinning-amp-weaving-mills-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-del-2020-14-fibcom-india-ltd-new-delhi-acit-circle-9-1-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-pan-2018-14-shri-lalji-purshottam-dabhoyya-patel-altinho-assistant-commissioner-of-income-tax-circle-1-1-panaji</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-pun-2018-14-deputy-commissioner-of-income-tax-circle-8-pune-m-s-mahalaxmi-realtors-pune</loc>
               <lastmod>2025-04-11T07:49:08.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-hyd-2021-14-narayana-kumar-jakotiya-khammam-deputy-commissioner-of-income-tax-central-circle-3-3-hyderabad</loc>
               <lastmod>2025-04-10T01:00:07.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4927-mum-2018-14-gupta-synthetics-ltd-mumbai-dcit-4-2-2-mumbai</loc>
               <lastmod>2025-04-09T21:28:05.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-mum-2021-14-devendra-rajnikant-ladhani-mumbai-acit-central-circ-e-3-mumbai</loc>
               <lastmod>2025-04-10T12:56:03.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-pun-2022-14-shri-sharad-gramin-bigar-sheti-sahakari-patasanstha-ltd-pune-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-04-10T14:49:05.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7138-del-2019-14-mukesh-mendiratta-new-delhi-ito-ward-41-3-new-delhi</loc>
               <lastmod>2025-04-10T17:07:03.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-jab-2022-14-rama-devi-shikshan-awam-sewa-semiti-dindori-cit-exemption-jabalpur</loc>
               <lastmod>2025-04-10T17:00:10.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-mum-2022-14-income-tax-officer-it-3-1-1-mumbai-armine-hamied-khan-mumbai</loc>
               <lastmod>2025-04-10T17:21:00.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-pun-2019-14-bhopanlal-bholaram-satikar-jalna-assistant-commissioner-of-income-tax-cirlce-jalna-jalna</loc>
               <lastmod>2025-04-10T18:14:04.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-pun-2022-14-gauri-ganesh-steels-jalna-income-tax-officer-ward-1-jalna</loc>
               <lastmod>2025-04-10T18:14:03.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-pun-2021-14-vitthal-maruti-nimase-sangamner-income-tax-officer-ward-4-ahmednagar</loc>
               <lastmod>2025-04-10T18:14:03.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-pun-2021-14-vilas-javdekar-infracon-p-ltd-pune-dy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-04-10T18:14:04.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-pun-2022-24-high-tech-herbals-india-pvt-ltd-aurangabad-income-tax-officer-ward-1-1-aurangabad</loc>
               <lastmod>2025-04-10T18:14:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-pun-2021-14-kavita-suresh-pise-pune-the-income-tax-officer-ward-no-8-3-pune</loc>
               <lastmod>2025-04-10T18:14:01.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6480-mum-2013-14-apl-logistics-india-p-ltd-mumbai-asst-cit-10-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6482-mum-2013-14-apl-logistics-india-p-ltd-mumbai-asst-cit-10-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5516-mum-2015-14-asst-cit-18-1-mumbai-anand-keshav-shejwal-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7742-mum-2014-14-greaves-cotton-ltd-mumbai-dcit-cir-6-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-mum-2019-14-ito-27-1-4-mumbai-smt-indira-ramchandra-sharma-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-chny-2021-14-reserve-bank-staff-quarters-school-chennai-commissioner-of-income-tax-exemptions-chennai</loc>
               <lastmod>2025-04-11T22:56:07.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-hyd-2018-14-indu-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-11T20:07:03.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-ahd-2020-14-the-dy-commissioner-of-income-tax-circle-1-1-1-ahmedabad-applitech-solution-ltd-ahmedabad</loc>
               <lastmod>2025-04-09T18:07:05.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-74-ahd-2020-23-applitech-solutions-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-1-1-1-ahmedabad</loc>
               <lastmod>2025-04-09T18:07:05.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-200-ahd-2018-16-dcit-central-circle-3-vadodara-m-s-radhe-developers-anand</loc>
               <lastmod>2025-04-09T17:56:00.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-jab-2018-16-ajit-kumar-samdariya-jabalpur-deputy-commissioner-of-income-tax-central-jabalpur</loc>
               <lastmod>2025-06-25T17:08:55.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-kol-2019-14-m-s-jcc-india-pvt-ltd-kolkata-i-t-o-ward-9-1-kolkata</loc>
               <lastmod>2025-04-11T12:21:14.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pun-2019-14-serva-shiksha-abhiyan-latur-joint-commissioner-of-income-tax-tds-range-nashik-nashik</loc>
               <lastmod>2025-04-11T07:56:03.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-pun-2021-14-shantinath-nagari-sahakari-pat-sanstha-maryadit-kolhapur-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-04-11T07:56:03.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-mum-2021-14-dcit-cent-cir-1-2-mumbai-m-s-sunny-vista-realtors-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-09T22:21:02.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-lkw-2016-14-lal-chand-haswani-kanpur-astt-commissioner-of-income-tax-2-kanpur</loc>
               <lastmod>2025-04-10T20:21:01.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-lkw-2020-14-shri-pankaj-gupta-raebareli-ito-ii-raebareli</loc>
               <lastmod>2025-04-10T20:21:05.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-lkw-2020-14-subodh-chandra-seth-shahjahanpur-ito-1-5-shahjahanpur-2</loc>
               <lastmod>2025-04-10T17:35:05.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-lkw-2020-14-dcit-range-3-lucknow-m-s-shree-pateshwari-electricals-and-associated-industries-pvt-ltd-lucknow</loc>
               <lastmod>2025-04-10T17:35:06.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1935-pun-2017-14-assistant-commissioner-of-income-tax-circle-11-pune-capgemini-technology-services-india-limited-formerly-igate-global-solutions-ltd-pune</loc>
               <lastmod>2025-04-10T14:49:05.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-gty-2019-14-novelty-traders-kolkata-income-tax-officer-ward-4-2-guwahati</loc>
               <lastmod>2022-09-30T02:00:08.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-gty-2019-14-novelty-traders-kolkata-income-tax-officer-ward-4-2-guwahati</loc>
               <lastmod>2022-09-30T02:00:08.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-mum-2021-14-skylark-buildcon-private-limited-mumbai-maharashtra-cit-a-52-mumbai-maharashtra</loc>
               <lastmod>2022-09-29T15:00:09.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-mum-2022-14-nitin-raj-marwah-mumbai-dcit-cir-8-20-mumbai</loc>
               <lastmod>2022-09-29T09:57:54.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2160-chny-2018-14-toshiba-jsw-power-systems-private-limited-chennai-dcit-international-taxation-2-2-chennai</loc>
               <lastmod>2022-09-29T14:30:08.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4177-del-2019-14-joginder-solanki-new-delhi-ito-ward-44-5-new-delhi</loc>
               <lastmod>2022-09-27T18:00:07.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-ahd-2019-14-the-acit-central-circle-2-4-ahmedabad-m-s-rainbow-papers-ltd-ahmedabad</loc>
               <lastmod>2022-09-27T17:30:07.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-830-pun-2018-14-alfatah-urban-co-op-credit-soc-ltd-miraj-income-tax-officer-ward-11-sangli</loc>
               <lastmod>2022-09-28T06:30:08.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-pun-2021-14-nilesh-rajendra-jadhav-satara-income-tax-officer-ward-2-satara</loc>
               <lastmod>2025-04-10T05:28:00.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3586-del-2019-14-anand-and-anand-new-delhi-acit-circle-63-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-mum-2021-14-sidhesh-films-p-ld-mumbai-ito-16-1-4-mumbai</loc>
               <lastmod>2025-04-11T12:21:12.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-mum-2022-14-kalpesh-ramniklal-jhaveri-mumbai-ito-intl-tax-cir-3-3-mumbai</loc>
               <lastmod>2025-04-11T12:00:29.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-pun-2021-14-sunil-gopal-patil-raver-income-tax-officer-ward-2-5-jalgaon</loc>
               <lastmod>2025-04-11T01:49:06.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-viz-2020-14-sri-raghavendra-lorry-services-vujayawada-the-deputy-commissioner-of-income-tax-circle-3-1-vijayawada</loc>
               <lastmod>2025-04-10T09:42:03.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-viz-2020-14-the-deputy-commissioner-of-income-tax-exemptions-cirlcle-vijayawada-visakhapatnam-urban-development-authority-vuda-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:04.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-viz-2019-14-jasti-nageswara-rao-vijayawada-the-commissioner-of-income-tax-appeals-vijayawada</loc>
               <lastmod>2025-04-10T01:21:05.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-viz-2019-24-the-income-tax-officer-ward-1-2-vijayawada-sri-parvathanani-venkata-ratna-kumar-jaggaiahpet</loc>
               <lastmod>2025-04-10T01:21:07.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-viz-2020-24-income-tax-officer-ward-1-gudivada-koka-srinivasa-rao-kalidindi</loc>
               <lastmod>2025-04-10T01:21:07.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-viz-2020-24-income-tax-officer-ward-1-gudivada-taragala-lakshmana-kalidindi</loc>
               <lastmod>2025-04-10T01:21:07.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-viz-2021-24-the-assistant-commissioner-of-income-tax-circle-2-1-rajamahendravaram-sri-luxmi-tulasi-agro-paper-pvt-ltd-rajamahendravaram</loc>
               <lastmod>2025-04-10T01:21:07.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-viz-2022-14-k-v-ramarao-undi-the-acit-centeral-circle-2-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:01.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-viz-2014-14-the-dcit-circle-3-1-visakhapatnam-m-s-arrdy-engineering-innovations-p-ltd-visakhapatnam</loc>
               <lastmod>2025-04-10T01:21:01.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-viz-2021-14-nagarjuna-hospitals-private-limited-vijayawada-assistant-commissioner-of-income-tax-circle-1-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:03.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-viz-2020-14-gampa-santhi-vijayawada-commissioner-of-income-tax-appeals-vijayawada</loc>
               <lastmod>2025-04-10T01:21:03.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-viz-2019-14-achanta-ramu-siddhantam-the-principal-commissioner-of-income-tax-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:04.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ahd-2018-14-the-acit-circle-2-1-2-ahmedabad-kansara-popatlal-tribhovandas-metal-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-09T18:00:05.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-876-ind-2019-14-indore-development-fund-ltd-indore-the-ito2-5-indore-indore</loc>
               <lastmod>2025-04-11T00:00:09.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ind-2022-14-torino-laboratories-p-ltd-indore-dcit-acit-4-1-indore</loc>
               <lastmod>2025-04-11T00:00:09.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-vns-2019-14-m-s-ram-gulam-kanhaiya-lal-charitable-trust-varanasi-ito-ward-exemption-varanasi</loc>
               <lastmod>2024-10-09T12:09:27.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2785-mum-2017-14-mizuho-bank-ltd-mumbai-ddit-it-4-1-mumbai</loc>
               <lastmod>2025-04-09T21:35:05.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-73-mum-2022-24-suresh-u-mehta-huf-mumbai-ito-19-3-4-mumbai</loc>
               <lastmod>2025-04-09T16:56:10.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7325-del-2018-14-gurdev-singh-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4760-del-2018-14-dcit-circle-2-2-new-delhi-antique-texfeb-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1835-del-2020-14-advance-ventilation-p-ltd-new-delhi-dcit-cpc-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-del-2021-14-remarkable-consumer-electronics-private-limited-new-delhi-pr-cit-7-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4133-del-2019-14-karamvir-singh-faridabad-ito-ward-1-4-faridabad</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3068-del-2018-14-acit-circle-10-2-new-delhi-green-delhi-bqs-limited-new-delhi</loc>
               <lastmod>2025-04-11T09:49:04.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-del-2018-14-vikram-singh-negi-almora-ito-ward-2-3-3-almora</loc>
               <lastmod>2025-04-10T12:28:00.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-del-2022-14-ajay-garg-bulandshahr-ito-bulandshahr</loc>
               <lastmod>2025-05-20T07:01:07.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3826-del-2019-14-springer-verlag-gmbh-new-delhi-acit-circle-3-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-04-11T09:49:03.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4108-del-2015-14-acit-new-delhi-national-agricultural-cooperative-marketing-federation-of-india-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5081-del-2018-14-ashif-hapur-ito-ward-3-4-hapur</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-kol-2022-14-biseswar-pandey-hooghly-i-t-o-ward-24-2-hooghly-hooghly</loc>
               <lastmod>2025-04-11T00:21:08.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-pat-2018-14-m-s-shashi-galvanshing-p-ltd-patna-ito-ward-2-2-patna</loc>
               <lastmod>2025-04-11T01:35:01.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-pat-2018-14-ito-ward-2-2-patna-m-s-shashi-gaalvanising-pvt-ltd-patna</loc>
               <lastmod>2025-04-11T01:35:01.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-pat-2020-14-fort-technocrafts-pvt-ltd-munger-acit-ranhe-2-begusarai</loc>
               <lastmod>2025-04-11T01:35:01.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-kol-2021-14-vijay-kumar-bagaria-kolkata-ito-ward-31-4-kolkata</loc>
               <lastmod>2025-04-10T17:14:04.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-kol-2022-14-esskai-india-pvt-ltd-kolkata-kolkata-i-t-o-ward-5-3-kolkata-kolkata</loc>
               <lastmod>2025-04-11T00:21:08.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-del-2020-24-acit-central-circle-26-new-delhi-krishan-kumar-modi-new-delhi</loc>
               <lastmod>2025-04-10T12:28:02.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-541-del-2019-24-pjsc-stroytransgaz-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-543-del-2019-24-pjsc-stroytransgaz-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-69-del-2021-24-haier-appliances-india-pvt-ltd-new-delhi-dcit-circle-11-1-new-delhi</loc>
               <lastmod>2025-04-10T12:42:06.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-mum-2019-14-jsw-energy-ltd-mumbai-deputy-commissioner-of-income-tax-transfer-pricing-2-3-1-mumbai</loc>
               <lastmod>2025-04-11T11:21:06.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-mum-2021-14-inventys-research-company-pvt-ltd-mumbai-cit-a-nfac-mumbai</loc>
               <lastmod>2025-04-11T11:21:10.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-pan-2018-14-gangadhar-narsingdas-agrawal-huf-margao-asstt-comm-of-income-tax-circle-1-margao</loc>
               <lastmod>2025-04-11T07:35:00.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-chny-2019-14-ito-excemption-trichy-trichy-grama-vidiyal-trust-trichy</loc>
               <lastmod>2025-04-11T08:00:06.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-chny-2019-14-ito-excemption-trichy-trichy-grama-vidiyal-trust-trichy</loc>
               <lastmod>2025-04-11T08:00:06.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-pun-2022-23-m-s-patil-and-co-solapur-deputy-commissioner-of-income-tax-circle-1-solapur</loc>
               <lastmod>2025-04-11T08:07:07.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-pun-2021-14-phoenix-mecano-i-pltd-pune-dcit-circle-4-pune</loc>
               <lastmod>2025-04-11T08:07:08.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1329-pun-2018-14-sagar-uttam-murhe-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-04-11T08:07:08.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-mum-2022-14-m-s-alag-securities-pvt-ltd-mumbai-the-cit-a-22-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-mum-2022-14-ankita-exports-mumbai-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-mum-2019-14-dcit-cc-3-2-mumbai-attractive-exports-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T04:56:07.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-hyd-2019-14-s-amp-p-capital-iq-india-private-limited-successor-in-interest-of-snl-financial-i-pvt-ltd-hyderabad-dy-commissioner-of-income-tax-circle-3-1-hyderabad</loc>
               <lastmod>2025-04-10T00:35:12.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-hyd-2020-14-mbs-impex-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-3-hyderabad</loc>
               <lastmod>2025-04-10T00:35:13.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-134-chny-2019-24-chakiat-agencies-private-limited-chennai-acit-company-circle-1-3-chennai</loc>
               <lastmod>2025-04-11T17:14:02.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ind-2021-14-smt-arundhati-tiwari-bhopal-the-cit-npac-delhi-bhopal</loc>
               <lastmod>2025-04-11T17:14:01.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7487-mum-2010-14-dcit-4-1-mumbai-aman-infratex-ltd-formerly-known-as-m-s-aman-agencies-textiles-9i-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T03:07:08.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-pun-2018-14-vishnu-sajaba-katkar-aurangabad-income-tax-officer-ward-1-4-aurangabad</loc>
               <lastmod>2025-04-11T10:14:01.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-pun-2020-14-alcom-investment-pvt-ltd-mumbai-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-04-11T10:14:02.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6277-mum-2019-14-acit-circle-16-1-mumbai-m-s-asianet-news-networks-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T11:21:05.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5854-mum-2017-14-harsha-rajan-mehrotra-mumbai-assistant-commissioner-of-income-tax-31-1-mumbai</loc>
               <lastmod>2025-04-11T09:14:06.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-mum-2022-14-kamal-jafferali-wadhwania-mumbai-income-tas-officer-wd-2-2-4-mumbai</loc>
               <lastmod>2025-04-11T09:14:07.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-mum-2022-14-syed-saleemahmed-syed-khwazamey-basha-mumbai-dcit-23-3-mumbai</loc>
               <lastmod>2025-04-11T09:14:07.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-mum-2022-14-afcons-infrastructure-limited-mumbai-nfac-delhi-delhi</loc>
               <lastmod>2025-04-11T11:42:08.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1513-mum-2022-14-national-institute-of-securities-markets-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-04-11T11:42:09.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ind-2020-14-bharat-commerce-vidhyalaya-prabandh-samiti-nagda-nagda-cit-exemption-bhopal</loc>
               <lastmod>2025-04-11T19:00:07.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-chny-2019-14-k-t-a-amp-g-r-s-educational-trust-vellore-ito-exemptions-ward-1-chennai</loc>
               <lastmod>2025-04-11T19:28:05.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-mum-2022-14-m-s-logicon-alternate-fuels-pvt-ltd-mumbai-dy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-04-11T12:56:09.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-pun-2021-14-shri-shantinath-bhagwan-jain-shwetambar-murtipujak-sangh-pune-cit-exemption-pune</loc>
               <lastmod>2025-04-10T05:49:04.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3603-mum-2018-14-shri-girish-ghanshyamdas-mumbai-income-tax-officer-ward-2-1-kalyan</loc>
               <lastmod>2025-04-11T00:56:02.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-ahd-2022-14-ineos-styrolution-india-ltd-vadodara-the-addit-cit-delhi</loc>
               <lastmod>2025-04-11T15:42:04.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-jpr-2022-23-shri-suresh-kumar-gupta-163-new-mandi-yard-sriganganagar-deputy-commissioner-of-income-tax-central-circle-3-income-tax-office</loc>
               <lastmod>2025-04-11T16:35:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-jpr-2022-14-hari-om-gupta-bhiwadi-ito-ward-bhiwadi-bhiwadi</loc>
               <lastmod>2025-04-11T16:35:10.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-jpr-2022-14-om-prakash-agarwal-jaipur-principal-commissioner-of-income-tax-jaipur-1-jaipur</loc>
               <lastmod>2025-04-11T16:14:03.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-jpr-2021-14-mahesh-kumar-agrawal-jaipur-acit-circle-7-jaipur-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-jpr-2022-14-municipal-corporation-jaipur-jaipur-joint-cit-osd-tds-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-jpr-2022-14-municipal-corporation-jaipur-jaipur-joint-cit-osd-tds-jaipur-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-jpr-2019-14-smt-bhagwati-devi-meel-mohan-kunj-veer-tejaji-colony-nawalgarh-road-sikar-c-o-kalani-amp-co-chartered-accountants-5th-floor-kilestone-building-gandhinagar-turn-tonk-road-jaipur-sikar-income-tax-officer-ward-3-sikar-ward-3-sikar</loc>
               <lastmod>2025-04-10T10:42:04.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-del-2021-14-dcit-central-circle-15-new-delhi-g-r-goenka-education-society-new-delhi</loc>
               <lastmod>2025-04-10T17:56:06.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-del-2021-14-dcit-central-circle-15-new-delhi-g-r-goenka-education-society-new-delhi</loc>
               <lastmod>2025-04-10T17:56:06.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-bang-2022-14-sri-girigowda-dasegowda-bengaluru-the-income-tax-officer-ward-2-2-8-bengaluru</loc>
               <lastmod>2025-04-11T06:14:00.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-pan-2018-14-m-s-kurbetti-and-sons-nipani-pr-cit-belgavi</loc>
               <lastmod>2025-04-11T01:28:05.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-262-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-jpr-2015-14-allen-career-institute-jaipur-jcit-kota</loc>
               <lastmod>2025-04-10T10:07:04.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-viz-2022-24-gunuputi-yerrayya-raw-amp-central-boiled-rice-mill-kalla-mandal-wg-dist-assistant-commissioner-of-income-tax-circle-2-rajahmundry</loc>
               <lastmod>2025-04-10T09:28:09.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-jpr-2016-14-allen-career-institute-jaipur-jcit-kota</loc>
               <lastmod>2025-04-10T10:07:03.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-ahd-2014-14-the-acit-circle-1-surat-m-s-neo-structo-construction-ltd-surat</loc>
               <lastmod>2025-04-10T00:35:02.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-hyd-2021-14-krr-infra-projects-private-limited-hyderabad-hyderabad-deputy-commissioner-of-income-tax-central-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-10T00:35:12.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-hyd-2021-14-krr-infra-projects-private-limited-hyderabad-hyderabad-deputy-commissioner-of-income-tax-central-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-10T00:35:12.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-mum-2022-23-sai-shiva-education-trust-mumbai-the-income-tax-officer-exemption-ward-2-1-mumbai</loc>
               <lastmod>2025-04-11T05:07:10.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4333-mum-2018-14-acit-30-3-mumbai-suratchandra-b-thakkar-huf-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4334-mum-2018-14-acit-30-3-mumbai-suratchandra-b-thakkar-huf-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3343-mum-2019-14-bank-of-america-n-a-mumbai-dcit-it-rg-1-mumbai</loc>
               <lastmod>2025-04-11T05:14:06.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7848-del-2019-14-neelkanth-tradelink-pvt-ltd-new-delhi-ito-ward-18-1-new-delhi</loc>
               <lastmod>2025-04-10T17:28:06.493Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-del-2020-14-vineet-bhardwaj-faridabad-ito-ward-2-5-faridabad</loc>
               <lastmod>2025-04-10T17:07:05.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-829-del-2020-14-sanyang-exim-india-private-limited-new-delhi-ito-ward-22-3-new-delhi</loc>
               <lastmod>2025-04-10T17:07:06.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3449-del-2019-14-nucleus-software-exports-ltd-new-delhi-acit-circle-18-2-new-delhi</loc>
               <lastmod>2025-04-10T17:28:02.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3429-del-2019-14-worlds-window-impex-india-pvt-ltd-new-delhi-acit-spl-range-9-new-delhi</loc>
               <lastmod>2025-04-10T19:56:09.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-hyd-2021-24-cybercity-builders-amp-developers-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-04-11T21:56:00.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-111-hyd-2021-24-income-tax-officer-ward-16-1-hyderabad-lanco-hills-technology-park-private-limited-hyderabad</loc>
               <lastmod>2025-04-11T21:56:00.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-pun-2018-14-niramaya-medical-foundaion-and-research-centre-pvt-ltd-pune-income-tax-officer-ward-2-4-pune</loc>
               <lastmod>2025-04-11T20:49:07.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-jpr-2018-14-mrs-purnima-patni-pune-income-tax-officer-ward-3-4-jaipur</loc>
               <lastmod>2025-04-11T20:49:07.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-pun-2018-14-mr-devidas-dyaneshwar-khandve-pune-deputy-commissioner-of-income-tax-circle-12-pune</loc>
               <lastmod>2025-04-11T20:56:05.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-pun-2020-14-pramod-pungaliya-education-amp-research-founation-pune-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-04-11T21:00:04.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-pun-2019-14-radhesham-b-bhandari-l-h-of-late-bherulal-l-bhandari-satara-deputy-commissioner-of-income-tax-satara-circle-satara</loc>
               <lastmod>2025-04-11T21:00:04.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-pun-2021-14-sunita-engineering-corporation-nashik-assistant-commissioner-of-income-tax-cir-02-nashik</loc>
               <lastmod>2025-04-11T21:00:04.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-kol-2021-14-keshav-saraf-kolkata-pcit-15-kolkata</loc>
               <lastmod>2025-04-10T10:28:09.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-kol-2022-14-m-s-kinnor-kinnoree-kolkata-cit-x-kolkata</loc>
               <lastmod>2025-04-10T10:28:09.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-983-jpr-2016-14-yogesh-das-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-10T12:07:05.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-viz-2022-14-yugaandhar-housing-pvt-ltd-vijayawada-acit-central-cercle-vijayawada</loc>
               <lastmod>2025-04-10T09:21:00.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-viz-2022-14-yugaandhar-housing-pvt-ltd-vijayawada-acit-central-cercle-vijayawada</loc>
               <lastmod>2025-04-10T09:14:09.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-mum-2022-14-dy-comm-of-income-tax-17-1-mumbai-m-s-maharashtra-state-security-corporation-mumbai</loc>
               <lastmod>2025-04-10T13:14:03.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-hyd-2018-14-alder-infra-ventures-private-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:08.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-hyd-2018-14-haritha-agro-and-timber-estates-priavate-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:08.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-hyd-2018-14-malavika-estates-and-realters-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:08.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-hyd-2018-14-karisma-town-ship-private-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-hyd-2018-14-agri-gold-multimedia-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-hyd-2018-14-corn-estates-india-private-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-viz-2021-14-chaitanya-learning-zone-private-limited-visakhapatnam-income-tax-officer-ward-1-5-visakhapatnam</loc>
               <lastmod>2025-04-10T15:42:03.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-mum-2021-14-adarsh-chamanlal-kaul-mumbai-dcit-cpc-bengaluru</loc>
               <lastmod>2025-04-10T12:49:07.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-mum-2022-14-m-s-jsw-cement-ltd-mumbai-addl-cit-dy-acit-income-tax-mumbai</loc>
               <lastmod>2025-04-11T01:07:08.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-mum-2018-14-shankar-rama-ghorpade-mumbai-income-tax-officer-ward-2-4-mumbai</loc>
               <lastmod>2025-04-10T14:35:18.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-del-2021-14-vijay-kumar-saharanpur-ito-ward-3-3-4-deoband</loc>
               <lastmod>2025-04-10T16:35:05.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-chny-2022-24-ravikumar-dhandhania-salem-ito-ward-1-4-salem</loc>
               <lastmod>2025-04-11T17:35:04.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-chny-2020-24-shivsu-canadian-clear-waters-ltd-chennai-ito-corporate-circle-6-2-chennai</loc>
               <lastmod>2025-04-11T17:42:03.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-chny-2020-24-subramanian-balamurugan-chennai-ito-ncw-1-5-chennai</loc>
               <lastmod>2025-04-11T17:42:03.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-del-2021-14-dcit-central-circle-meerut-rpg-industrial-product-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2904-del-2019-14-hind-industries-ltd-new-delhi-acit-circle-11-2-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3816-del-2019-14-gopesh-swaroop-huf-ghaziabad-pr-cit-ghaziabad</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-del-2021-14-sledgehammer-oil-tools-private-limtied-new-delhi-dcit-cpc-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4752-del-2019-14-indian-society-for-histocompatibility-and-immunogenetics-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-del-2021-14-dcit-cc-01-new-delhi-d-l-heera-bhai-jewellery-arcade-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4253-del-2017-14-sunil-dandriyal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5462-del-2019-14-jyoti-nagpal-new-delhi-ito-ward-50-1-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-del-2016-14-green-valley-plywood-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3269-del-2018-14-dcit-central-circle-28-new-delhi-klaxon-trading-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-bang-2022-14-park-view-service-station-bengaluru-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-bang-2014-14-dcit-bangalore-m-s-fouress-pvt-ltd-hosakote</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-bang-2020-14-m-s-volvo-group-india-private-limited-earlier-known-as-volvo-india-private-limited-bengaluru-income-tax-officer-osd-large-tax-payers-unit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-del-2020-14-bhartiye-samaj-kalyan-sansthan-bulandshahr-cit-e-lucknow</loc>
               <lastmod>2025-07-07T14:10:02.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-del-2021-14-magsons-exports-new-delhi-dcit-cpc-bengluru</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6960-del-2018-14-ito-ward-16-4-new-delhi-metal-tech-motors-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-del-2018-14-mahamaya-exports-p-ltd-new-delhi-acit-cenral-circle-16-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6366-del-2019-14-dcit-circle-10-1-new-delhi-genesis-color-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-jpr-2021-14-sun-stone-ingineering-induries-p-ltd-jaipur-pcti-2-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-jpr-2022-14-m-s-manglam-land-bank-company-6th-floor-apex-mall-tonk-road-lal-kothi-jaipur-pcit-jaipur-2-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-987-mum-2019-14-ito-33-3-3-mumbai-m-s-urvi-realtors-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-mum-2016-14-wellis-processing-services-india-p-ltd-mumbai-dcit-rg-2-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-mum-2021-14-dow-agro-sciences-india-p-ltd-mumbai-dy-cit-14-1-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-mum-2022-14-dcit-circle-8-2-1-mumbai-m-s-piramal-glass-ltd-earlier-known-as-gujarat-glass-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-mum-2022-14-badar-bagh-co-operative-credit-society-ltd-mumbai-income-tax-officer-20-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7585-mum-2019-14-lalchand-kishanchand-nawani-kolkata-ito-24-2-5-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-mum-2021-14-alex-mathew-prop-m-s-communique-outdoors-mumbai-ito-19-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-mum-2022-14-omkara-co-operative-housing-soc-ltd-mumbai-ito-wd-19-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-mum-2021-14-polycom-technology-centre-delhi-nationa-e-assessment-centre-delhi</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-bang-2022-24-g-s-management-services-private-limited-bengaluru-the-deputy-commissioner-of-income-tax-circle-3-1-2-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-bang-2022-14-nidhi-land-infrastructure-developers-india-private-limited-mangaluru-deputy-commissioner-of-income-tax-central-circle-1-mangaluru</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-bang-2018-14-m-s-the-adoni-press-company-pvt-limited-bellary-the-income-tax-officer-ward-1-bellary</loc>
               <lastmod>2025-07-25T05:39:40.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-bang-2022-14-baidoddi-eshappa-raichur-principal-commissioner-of-income-tax-hubali-hubali</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-chny-2018-14-m-s-mohan-breweries-amp-distilleries-ltd-chennai-acit-central-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-chny-2018-14-m-s-mohan-breweries-amp-distilleries-ltd-chennai-acit-central-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-del-2019-14-kalcyon-asia-business-and-development-pvt-ltd-new-delhi-ito-ward-12-3-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7015-del-2018-14-global-gears-pvt-ltd-new-delhi-ito-ward-10-2-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-164-ahd-2018-16-radhe-developers-anand-acit-central-circle-3-vadodara</loc>
               <lastmod>2025-07-08T11:01:51.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-ctk-2018-14-rajdhani-systems-amp-estates-pvt-ltd-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-bang-2020-14-dinesh-kumar-singhi-bangalore-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-bang-2022-14-gmr-pochanpalli-expressways-limited-bengaluru-principal-commissioner-of-income-tax-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2775-bang-2017-14-sri-basaveshwar-veershaiva-vidyavardhak-sangha-bagalkot-deputy-commissioner-of-income-tax-central-circle-2-2-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-bang-2017-14-sri-basaveshwar-veerashaiva-vidyavardhak-sagha-bagalkot-deputy-commissioner-of-income-tax-central-circle-2-2-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-bang-2022-14-m-s-yelahanka-ap-border-tollways-private-limited-bengaluru-income-tax-officer-ward-7-1-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3355-bang-2018-14-m-s-infineon-technologies-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-bang-2022-14-m-s-r-r-gold-palace-private-limited-bangalore-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-bang-2018-14-assistant-commissioner-of-income-tax-central-circle-2-2-bangalore-sri-v-c-charantimath-bagalkot</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-bang-2022-14-think-and-learn-private-limited-bangalore-principal-commissioner-of-income-tax-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-bang-2022-14-smt-bhawari-bai-ghewarchandji-surana-charitable-trust-bangalore-the-commissioner-of-income-tax-exemptions-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-bang-2022-14-salunki-govindrao-sambhaji-dharwad-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-srt-2021-14-mahotsav-creation-pvt-ltd-surat-pr-commission-of-income-tax-1-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-srt-2020-14-vipulbhai-labhubhai-sutariya-surat-ito-ward-2-3-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-ahd-2017-14-s-r-infra-concept-pvt-ltd-surat-the-income-tax-officer-ward-2-1-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-310-ahd-2017-16-m-s-maniprabha-impex-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-312-ahd-2017-16-m-s-dharam-impex-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-srt-2021-16-priynshi-creations-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-64-srt-2021-16-parag-syntex-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-srt-2017-14-the-dy-cit-central-circle-3-surat-shri-dharmesh-padamshibhai-patel-surat</loc>
               <lastmod>2025-07-10T08:17:37.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-srt-2022-24-m-s-gopal-builders-surat-the-principal-commissioner-of-income-tax-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3330-ahd-2016-14-the-dcit-circle-2-1-1-surat-m-s-transit-geo-systems-integrators-pvt-ltd-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-bang-2022-14-microland-foundation-bangalore-the-income-tax-officer-exemptions-ward-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-bang-2019-14-varsha-dudheria-bangalore-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-coch-2021-14-popular-auto-dealers-p-ltd-kochi-the-ito-kochi</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-coch-2022-14-shri-p-v-thomas-kottayam-the-ito-ward-5-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-coch-2022-14-cherupoika-service-co-operative-bank-ltd-no-3846-kollam-the-ito-ward-1-kollam-kollam</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-coch-2020-14-m-s-muthoot-vehicle-and-asset-finance-ltd-ernakulam-the-acit-kochi</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-coch-2022-14-acit-central-circle-1-kochi-kochi-m-s-muthoot-finances-ltd-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-bang-2021-14-m-s-balkrishna-live-stock-breeders-private-limited-bengaluru-the-assistant-commissioner-of-income-tax-circle-1-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-pun-2018-14-bajaj-finance-ltd-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-658-pun-2021-14-taiyo-nippon-sanso-i-p-ltd-pune-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-pun-2019-14-acit-circle-3-pune-shri-dinesh-m-raste-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-2-4-pune-m-s-karan-sanran-associates-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-pun-2019-14-kirloskar-chillers-pvt-ltd-pune-joint-commissioner-of-income-tax-range-11-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-pun-2020-24-deputy-commissioner-of-income-tax-pune-m-s-alfa-laval-india-ltd-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-71-pun-2019-24-oerlikon-balzers-coating-india-ltd-pune-deputy-commissioner-of-income-tax-circle-10-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-25-pun-2019-23-hsbc-software-development-india-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-11-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-pun-2022-23-m-s-karan-sanran-associates-pune-deputy-commissioner-of-income-tax-central-circle-2-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-pun-2022-23-shri-dinesh-m-raste-pune-assistant-commissioner-of-income-tax-circle-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-pun-2017-14-assistant-commissioner-of-income-tax-nashik-govind-jaikrishna-dande-amp-sons-nashik</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-812-pun-2019-14-karda-constructions-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-pun-2019-14-deputy-commissioner-of-income-tax-circle-1-nashik-gangadhar-karbhari-jadhav-nashik</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-pun-2021-14-sh-dashanema-mangal-karyalaya-mandal-pune-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-pun-2019-14-sanjaykumar-s-tibrewal-malegaon-income-tax-officer-ward-2-malegaon</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-ahd-2013-14-uttar-gujarat-vij-company-ltd-mehsana-the-acit-circle-4-baroda</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-ahd-2016-14-integra-engineering-india-ltd-formerly-known-as-schlafhorst-engineering-india-ltd-panchmahal-the-acit-circle-4-baroda</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-ind-2021-14-m-s-phoenix-devcons-pvt-ltd-indore-the-acit4-1-indore</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-ahd-2020-14-shri-kalyan-co-op-credit-society-ltd-vadodara-the-ito-ward-1-2-5-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-pun-2019-14-kuvawalla-drill-equipment-pune-income-tax-officer-ward-14-1-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-pun-2019-14-kuvawalla-drill-equipment-pune-income-tax-officer-ward-14-1-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-pun-2020-14-jcit-osd-circle-14-pune-kumar-urban-development-private-limited-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6466-mum-2018-14-m-s-prism-share-trading-private-limited-mumbai-income-tax-officer-ward-13-1-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-mum-2021-14-c-b-mubarka-charitable-trust-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-mum-2020-14-shri-pvr-murthy-hydrabad-dy-cit-cc-4-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7511-mum-2010-14-acit-cen-cir-13-mumbai-ipca-laboratories-ltd-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8084-mum-2010-14-ipca-laboratories-ltd-mumbai-dcit-ltu-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3811-mum-2016-14-ipca-laboratories-ltd-mumbai-dcit-ltu-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-mum-2021-14-chartered-finance-management-ltd-mumbai-dcit-cir2-1-1-mumbai</loc>
               <lastmod>2025-04-09T18:35:07.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-mum-2022-14-deputy-commissioner-of-income-tax-centre-circle-7-1-mumbai-m-s-classic-shares-and-stock-services-ltd-mumbai</loc>
               <lastmod>2025-04-09T18:21:05.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-mum-2019-14-dcit-14-3-1-mumbai-wns-global-services-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:14:08.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-mum-2022-14-model-mig-co-operative-housing-society-ltd-mumbai-income-tax-officer-ward-23-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-mum-2022-14-ocean-gold-co-op-hsg-soc-ltd-mumbai-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-mum-2022-14-asha-krishnarao-bhoge-aurangabad-ito-wd-1-1-thane</loc>
               <lastmod>2025-04-09T18:42:09.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-mum-2022-14-m-s-rajco-metal-indutries-pvt-ltd-mumbai-the-dy-comm-of-income-tax-bangalore</loc>
               <lastmod>2025-04-09T18:42:09.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-ind-2021-23-m-s-vaibhav-enterprises-satna-the-dcit-central-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-ind-2019-16-the-dy-cit-central-1-bhopal-bhopal-m-s-vardhman-infra-estate-p-ltd-bhupal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-ahd-2015-14-doshion-pvt-ltd-ahmedabad-the-dy-cit-tds-circle-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ind-2021-14-the-pr-cit-1-bhopal-ratanlal-lila-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-ind-2022-14-m-s-nimbus-foods-ltd-indore-acit-3-1-indore-indore</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-ind-2022-14-m-s-guruji-products-p-ltd-pithampur-dcit-cpc-bangalore</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-pun-2018-14-ashok-v-kotecha-jalgaon-deputy-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-pun-2018-14-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-kolhapur-assistant-commissioner-of-income-tax-circle-1-kolhapur</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-pun-2018-14-leelavati-vijaykumar-kotecha-jalgaon-deputy-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-pun-2021-14-north-american-coal-corporation-india-p-ltd-pune-asst-commissioner-of-income-tax-circle-2-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-pun-2020-14-mahakaleshwar-tollways-private-limited-ujjain-deputy-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2342-ahd-2017-14-dcit-cir-3-1-1-ahmedabad-shri-jogendra-l-bhati-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-ahd-2018-14-anubhav-charitable-trust-ahmedabad-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-rjt-2017-14-ilaben-ranjitsinh-jadeja-jamnagar-income-tax-officer-ward-1-5-jamnagar</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-rjt-2018-14-shamji-maya-amp-sons-bhuj-the-income-tax-officer-ward-2-bhuj</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-ahd-2018-14-clp-wind-farms-india-pvt-ltd-ahmedabad-dcit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-ahd-2018-14-m-s-lotus-enterprise-vadodara-dcit-central-circle-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1606-ahd-2019-14-clp-wind-farms-india-pvt-ltd-new-delhi-dcit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-ahd-2020-14-dipakkumar-ishwarlal-panchal-ahmedabad-the-ito-ward-3-3-6-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-ahd-2020-23-shri-sanjiv-chandravadan-shah-vadodara-the-acit-circle-1-2-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-pun-2020-14-m-s-daetwyler-graphics-india-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-1-2-pune</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-pun-2020-14-mr-mahendra-mohiniraj-gandhe-ahmednagar-asstt-commissioner-of-income-tax-ahmednagar-cir-ahmednagar-ahmednagar</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-pun-2019-14-endress-hauser-india-automation-instrumentation-pvt-ltd-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-pun-2019-14-income-tax-officer-ward-2-panvel-pramod-arjun-thakur-raigad</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-pun-2020-14-income-tax-officer-ward-14-3-pune-nagpal-properties-pune</loc>
               <lastmod>2025-08-20T11:43:37.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-pun-2020-14-joint-commissioner-of-income-tax-osd-circle-14-pune-baramati-taluka-sahakari-dudh-utpadak-sangh-maryadit-baramati-baramati</loc>
               <lastmod>2025-08-20T11:43:37.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rehabilitation-plantations-limited-commissioner-of-income-tax-201-2013</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhageerathi-bai-narayana-rao-maanay-charities-represented-by-narayana-rao-maanay-income-tax-officer-ito-exemptions-ward-1-and-principal-commissioner-of-income-tax-exemptions-and-union-of-india-through-central-board-of-direct-taxes-10722</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sbms-concrete-partnership-firm-the-assistant-commissioner-of-income-tax-central-circle-1-2-14640</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-sri-m-l-krupal-rep-by-his-l-r-s-and-suvina-krupal-and-emani-m-k-the-income-tax-officer-ward-1-433-2016</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gaya-prasad-bajaj-income-tax-officer-and-another-15-of-2022</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-benami-transaction-and-initiating-officer-under-the-prohibition-of-benami-property-transactions-act-1988-room-no-250-statue-circle-ncrb-income-tax-office-jaipur-and-union-of-india-through-its-secretary-income-tax-department-government-of-india-new-delhi-smt-sanju-devi-w-o-late-shri-naruram-meena-ward-no-6-famnawali-dhani-deepawas-via-ganeshwar-tehsil-neem-ka-thana-district-sikar-rajasthan-and-m-s-manglam-build-developers-limited-a-registered-companies-registered-under-the-companies-act-1956-through-its-authorized-signatory-shri-sanjay-gupta-and-shri-sanjay-gupta-son-of-shri-nand-kishore-gupta-resident-of-c-9-barwada-house-civil-lines-jaipur-and-hazelnut-construction-pvt-ltd-through-authorized-representative-sh-sanjay-harkishore-parekh-and-smt-pallavi-mishra-wife-of-sh-abhishek-mishra-resident-of-a-801-auram-apartment-tilak-marg-c-scheme-jaipur-and-m-s-amar-pratap-developers-private-limited-through-its-director-shri-ashok-kumar-modi-1520-2019</loc>
               <lastmod>2025-09-18T07:06:14.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-income-tax-officer-ward-14-1-it-towers-ac-guards-masab-tank-hyderabad-telangana-500004-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-11th-floor-c-block-it-towers-10-2-3-a-c-guards-hyderabad-telangana-500004-31574</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olam-food-ingredients-india-private-limited-the-assistant-commissioner-of-income-tax-circle-1-kollam-range-kollam-and-the-additional-commissioner-of-income-tax-kollam-range-kollam-and-pr-chief-commissioner-of-income-tax-a-r-building-i-a-pregs-road-cochin-21627-2022</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varavoor-service-co-operative-bank-ltd-no-r-299-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-25513-22</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olam-food-ingredients-india-private-limited-the-assistant-commissioner-of-income-tax-circle-1-kollam-range-kollam-and-the-additional-commissioner-of-income-tax-kollam-range-kollam-and-pr-chief-commissioner-of-income-tax-a-r-building-i-a-pregs-road-cochin-21627</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pvr-ltd-commissioner-of-income-tax-564-2012</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kapri-international-pvt-ltd-in-liquidation-through-liquidator-commissioner-of-income-tax-iv-new-delhi-1163-2021</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saroj-devi-agarwal-income-tax-department-5042-2021</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anmol-spintx-private-limited-the-assistant-commissioner-of-income-tax-circle-1-1-1-c-sca-2796-2022</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jin-bhakti-trust-income-tax-officer-ward-5-3-1-4805-2022</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dolaria-enterprises-private-limited-the-assistant-commissioner-of-income-tax-circle-1-1-1-19018-2021</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jin-bhakti-trust-the-income-tax-officer-ward-5-3-1-sca-4745-2022</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogeshbhai-chandrakant-pala-principal-commissioner-of-income-tax-1-rajkot-12015-2021</loc>
               <lastmod>2025-09-18T06:53:24.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himadrika-kandar-p-mehta-income-tax-officer-c-sca-16323-2019</loc>
               <lastmod>2025-09-18T06:53:24.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-ctk-2021-24-national-aluminium-company-limited-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-ctk-2021-24-eminence-corporation-p-limited-bhubaneswar-jcit-osd-corporate-circle1-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ctk-2020-14-acit-circle-1-1-sambalpur-m-s-trl-krosaki-refractories-limited-jharsugudha</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-ctk-2021-16-d-d-builders-ltd-bhubaneswar-acit-central-circle-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ctk-2015-14-mahanadi-coalfields-ltd-sambalpur-jcit-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-ctk-2020-14-sanjay-kumaragarawala-mayurbhanj-pr-cit-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ctk-2020-14-serajuddin-amp-co-kolkata-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ctk-2020-14-serajuddin-amp-co-kolkata-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-chny-2020-14-dcit-ncc-19-1-chennai-shri-sudhakar-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-chny-2018-14-periyar-public-press-trust-chennai-jcit-osd-exemptions-ii-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-770-chny-2018-14-periyar-public-press-trust-chennai-jcit-osd-exemptions-ii-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-chny-2017-14-empee-distilleries-ltd-chennai-addl-cit-corporate-range-2-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2547-chny-2018-14-dhanapal-giridharan-chennai-ito-non-corporate-ward-9-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1459-chny-2019-14-r-saraswathi-palani-ito-ward-3-dindigul</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8270-del-2018-14-acit-circle-21-2-new-delhi-rohit-bal-designs-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8739-del-2019-14-eicher-motors-ltd-new-delhi-addl-cit-special-range-3-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-del-2017-14-crew-bos-products-ltd-gurgaon-dcit-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2010-del-2017-14-crew-bos-products-ltd-gurgaon-dcit-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-del-2021-14-mol-corporation-usa-acit-circle-2-2-1-intl-taxation-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5932-del-2017-14-acit-circle-54-1-new-delhi-rajiv-agarwal-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5933-del-2017-14-acit-circle-54-1-new-delhi-rajiv-agarwal-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8910-del-2019-14-haft-propbuild-private-limited-new-delhi-ito-ward-11-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8322-del-2018-14-muzaffarnagar-district-cooperative-bank-ltd-muzaffarnagar-acit-circle-1-muzaffarnagar</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5065-del-2019-14-ito-ward-16-2-new-delhi-mahanivesh-stock-amp-shares-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5334-del-2019-14-mahanivesh-stock-and-shares-pvt-ltd-new-delhi-ito-ward-16-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-del-2020-14-mukesh-gurgaon-ito-ward-2-5-gurgaon</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-chny-2018-24-s-s-n-ravi-chennai-acit-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-of-kerala-represented-by-deputy-commissioner-law-in-charge-commercial-taxes-thiruvananthapuram-hotel-city-heights-chettikulangara-thiruvananthapuram-68-2018</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-arshad-khan-union-of-india-and-another-982</loc>
               <lastmod>2025-09-18T06:55:26.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-mum-2022-14-kundan-industries-limited-mumbai-joint-commissioner-of-income-tax-range-thane</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ahd-2022-14-shree-kadi-nagarik-sahakari-bank-ltd-kadi-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-ahd-2022-14-the-mehsana-urban-co-operative-bank-ltd-mehsana-the-dcit-cpc-bengaluru</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-ahd-2017-14-the-dcit-exemptions-circle-2-ahmedabad-gyanganga-education-society-rajkot</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-ahd-2017-14-m-s-maniprabha-impex-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-11-26T09:22:06.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-del-2021-14-kailash-chander-kochar-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-11-07T13:06:00.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-srt-2020-14-kerman-minocher-buhariwala-navsari-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-srt-2020-16-acit-cc-4-surat-shri-mahendra-b-patel-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-srt-2021-23-m-s-gujarat-narmada-valley-fertilizers-amp-chemicals-ltd-bharuch-the-dcit-circle-1-bharuch</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-171-mum-2022-24-acit-9-2-92-mumbai-excel-reality-n-infra-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-mum-2021-14-m-s-specific-assignments-pvt-ltd-mumbai-ito-8-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-mum-2022-14-dcit-central-circle-1-2-mumbai-jay-ketan-parikh-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-mum-2021-14-luxury-lifestyle-trading-india-pvt-ltd-mumbai-dcit-cpc-cell-tds-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-mum-2021-14-shailesh-navinchandra-shah-mumbai-ito-wd-20-3-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8498-mum-2011-14-jugraj-pannalal-rathod-mumbai-a-c-i-t-cen-cir-33-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-alld-2021-14-jagdish-bahadur-educational-society-subedarganj-allahabad-ito-exemption-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-alld-2020-14-shri-gaus-mohammad-ambedkarnagar-income-tax-officer-ambedkarnagar</loc>
               <lastmod>2025-12-23T08:22:15.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-vns-2019-14-nagendra-singh-kushinagar-ito-ward-2-4-kushinagar</loc>
               <lastmod>2025-12-23T08:22:15.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-53-chny-2019-17-iljin-automotive-private-limited-kancheepuram-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2025-12-09T12:25:41.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-asr-2019-24-m-s-mars-educational-trust-kashmir-income-tax-officer-anantnag-circle-kashmir</loc>
               <lastmod>2025-12-09T12:25:41.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-rpr-2019-23-mesers-mahendra-sponge-amp-power-pvt-ltd-raipur-deputy-commissioner-of-income-tax-2-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-102-bil-2015-23-mahavir-ashok-enterprises-p-ltd-raipur-d-c-i-t-central-cricle-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-rpr-2019-14-deputy-commissioner-of-income-tax-2-1-raipur-mesers-mahendra-sponge-amp-power-pvt-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-chny-2022-14-kalyana-sundaram-coimbatore-dcit-cpc-tds-gaziabad</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-chny-2022-14-kalyana-sundaram-coimbatore-dcit-cpc-tds-gaziabad</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-chny-2022-14-kalyana-sundaram-coimbatore-dcit-cpc-tds-gaziabad</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-chny-2018-14-m-s-edison-gentech-pvt-ltd-chennai-ito-corp-ward-2-1-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-chny-2022-14-indsure-healthcare-private-limited-nagercoil-dcit-circle-1-tirunelveli</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-kol-2019-14-sangeeta-bajoria-kolkata-i-t-o-ward-63-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-pat-2019-14-md-safiq-alam-kishanganj-acit-circle-3-purnea</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-kol-2019-14-alclad-fabrication-pvt-ltd-kolkata-d-c-i-t-circle-10-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-gty-2018-14-commissioner-of-income-tax-ii-guwahati-m-s-arihant-international-limited-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-asr-2018-14-shrimati-manjit-kaur-bathinda-income-tax-officer-ward-2-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-asr-2022-14-shri-adarsh-tickoo-jammu-deputy-commissioner-of-income-tax-circle-1-jammu</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-asr-2019-14-mesage-northern-trasformers-industrial-estate-srinagar-income-tax-officer-ward-2-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-asr-2018-14-smt-seema-rani-narula-ferozpur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-asr-2019-14-sh-manjit-krishan-malhotra-abohar-pr-commissioner-of-incme-tax-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-asr-2019-14-shri-kewal-krishan-ferozepur-income-tax-officer-ward-zira</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-asr-2021-14-b-d-s-technologies-amritsar-income-tax-officer-tds-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-asr-2021-14-m-s-bhagwati-lacto-vegetarian-private-limited-ferozepur-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-asr-2018-14-mesers-j-k-stationers-srinagar-income-tax-oficer-ward-3-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-asr-2019-14-measage-showkat-ali-khatai-srinagar-income-tax-officer-ward-3-3-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-asr-2022-14-m-s-united-service-station-jalandhar-income-tax-officer-tds-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-chny-2017-14-hsi-automotives-private-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-mum-2022-14-m-s-spontteneous-chem-pvt-ltd-mumbai-400003-income-tax-officer-8-2-3-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-asr-2019-14-atm-forgings-jalandhar-income-tax-officer-ward-2-3-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-asr-2019-14-sh-jagsir-singh-s-o-sh-sukhmander-singh-bathinda-income-tax-officer-ward-2-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-asr-2019-14-baba-farid-public-welfare-society-bathinda-income-tax-officer-exemption-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-asr-2020-14-shrimati-simran-parkash-kaur-batala-income-tax-officer-ward-2-batala</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-asr-2021-14-shri-malkiat-singh-s-o-shri-piara-singh-jalandhar-principal-commissioner-of-income-tax-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-asr-2019-14-shri-prit-pal-singh-hoshiar-pur-income-tax-officer-ward-3-hoshiar-pur</loc>
               <lastmod>2025-12-09T12:25:41.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-asr-2021-14-deep-shikha-jamwal-jammu-principal-commissioner-of-income-tax-central-ludhiana</loc>
               <lastmod>2025-12-09T12:25:41.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-bil-2017-14-the-gramin-sewa-sahakari-samiti-maryadit-raipur-cg-the-income-tax-officer-ward-1-3-raipur-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-rpr-2019-14-gramin-sewa-sahakari-samiti-maryadit-village-tamaseoni-raipur-income-tax-officer-ward-1-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-rpr-2019-14-gramin-sewa-sahakari-samiti-maryadit-vill-pond-dist-raipur-income-tax-officer-ward-1-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-rpr-2019-14-tribhuwan-baitha-bhilai-assistant-commissioner-of-income-tax-circle-1-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-rpr-2019-14-jug-mahadev-education-society-durg-commissioner-of-income-tax-exemption-bhopal</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-rpr-2021-14-rajhara-engineering-works-sahkari-samiti-maryadit-dalli-rajhara-assessing-officer-ward-2-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-bil-2017-14-m-s-m-s-krishna-hospital-korba-korba-cg-the-income-tax-officer-1-korba-korba-cg</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-rpr-2018-14-deputy-commissioner-of-income-tax-central-2-raipur-shri-sunil-kumar-agrawal-raigarh</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-rpr-2018-14-assistant-commissioner-of-income-tax-central-2-raipur-shri-sunil-kumar-agrawal-raigarh</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-rpr-2019-14-assistant-commissioner-of-income-tax-central-2-raipur-mesers-radheshyam-agrawal-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-rpr-2019-14-asa-buildcon-raipur-income-tax-officer-ward-1-4-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-rpr-2021-14-chhattisgarh-state-power-generation-co-ltd-raipur-dy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-rpr-2020-14-kapil-kumar-agrawal-kesla-kharora-income-tax-officer-ward-1-2-raipur</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ran-2018-14-m-s-cmpdi-ltd-ranchi-dcit-circle-1-ranchi</loc>
               <lastmod>2025-12-05T10:48:21.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ran-2018-14-m-s-cmpdi-ltd-ranchi-dcit-circle-1-ranchi</loc>
               <lastmod>2025-12-05T10:48:21.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-pat-2019-14-acit-central-circle-1-patna-river-valley-flour-mills-pvt-ltd-patna</loc>
               <lastmod>2025-12-05T10:48:21.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-kol-2019-14-sri-dinesh-raghani-kolkata-i-t-o-ward-8-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-kol-2019-14-shri-dilip-raghani-kolkata-ito-ward-8-3-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-pat-2018-14-arun-construction-bhagalpur-acit-circle-1-bhagalpur</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-chny-2021-14-sri-aurobindo-udyog-pondicherry-dcit-exemptions-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-hyd-2022-14-solex-commercial-amp-credit-private-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-hyd-2021-23-coastal-projects-limited-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-hyd-2019-14-n-jaideep-reddy-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-hyd-2019-14-k-vijaya-bhaskar-reddy-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-hyd-2019-14-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad-tumu-rajkumar-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-vns-2019-14-padumdev-pathak-prop-ballia-ito-ward-2-5-ballia</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-vns-2020-14-m-s-pawini-infraventure-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-vns-2020-14-m-s-pawini-homes-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-vns-2020-14-m-s-pawini-buildzone-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/riddhi-steel-and-tube-limited-the-national-faceless-assessment-centre-14569-of-2021</loc>
               <lastmod>2025-12-25T09:40:18.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-ahd-2016-14-gold-finch-jewellery-ltd-ahmedabad-the-dcit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ahd-2017-14-gold-finch-jewellery-ltd-ahmedabad-the-dcit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-ahd-2020-14-the-dcit-circle-1-1-1-ahmedabad-m-s-adani-enterprise-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ahd-2018-14-m-s-hit-iron-amp-steel-pvt-ltd-mumbai-ito-ward-2-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3197-ahd-2010-14-jewel-consumer-care-pvt-ltd-baroda-the-dy-cit-circle-1-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3048-ahd-2014-14-m-s-asian-agency-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-chny-2022-23-shri-durai-gunasekaran-l-h-rep-late-ms-durai-amsaveni-chennai-acit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-chny-2022-23-shri-v-durai-chennai-acit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-chny-2022-23-m-s-mc-hospital-nagapattinam-dcit-circle-2-trichy</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-chny-2020-24-thiagarajar-mills-p-limited-madurai-jct-madurai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-115-chny-2020-24-ito-chennai-rakesh-sarin-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-chny-2020-23-smt-rajeswari-kumar-chennai-acit-ncc-22-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-chny-2020-14-v-arumugapandi-coimbatore-the-assistant-commissioner-of-income-tax-central-circle-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-chny-2020-14-v-arumugapandi-coimbatore-the-assistant-commissioner-of-incometax-centr-a-l-circle-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-chny-2020-14-v-arumugapandi-coimbatore-assistant-commissioner-of-income-tax-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-chny-2018-14-m-s-dvara-trust-formerly-known-as-ifmr-trust-chennai-acit-non-corporate-circle-13-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-chny-2019-14-team-hr-services-private-limited-chennai-acit-corporate-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-chny-2019-14-team-hr-services-private-limited-chennai-acit-corporate-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3177-chny-2017-14-acit-central-circle-2-coimbatore-green-home-landscape-pvt-ltd-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-chny-2022-14-m-s-roopa-steam-calendering-works-tirupur-dcit-cpc-bengaluru</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-chny-2022-14-m-s-sundaram-finance-holdings-limited-chennai-acit-corporatecircle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-chny-2022-14-sol-india-private-limited-chennai-principal-commissioner-of-income-tax-chennai-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2278-chny-2019-14-m-s-v-v-v-amp-sons-edible-oils-ltd-virudhunagar-dcit-central-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-chny-2019-14-m-s-v-v-v-amp-sons-edible-oils-ltd-virudhunagar-dcit-central-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-chny-2019-14-m-s-v-v-v-amp-sons-edible-oils-ltd-virudhunagar-dcit-central-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-chny-2019-14-ito-ward-2-namakkal-m-s-npa-foods-andn-feeds-namakkal</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-chny-2018-14-turbo-energy-private-ltd-chennai-acit-ltu-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-chny-2019-14-shri-m-p-m-sathyanarayanan-trichy-ito-ward-1-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3365-chny-2019-14-p-madhewaran-namakkal-acit-circle-1-namakkal</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-chny-2022-14-m-s-j-ranjeet-jewellers-chennai-acit-non-corporate-circle-4-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-chny-2017-14-acit-coimbatore-rasi-assets-corporation-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-chny-2018-14-acit-central-circle-2-coimbatore-shri-m-ramasami-attur</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-chny-2019-14-serviont-global-solutions-limited-chennai-dcit-corporate-circle-6-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-mum-2020-14-pranay-godha-mumbai-acit-cc-5-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-mum-2022-14-hamilton-industries-pvt-ltd-mumbai-ito-wd-7-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-mum-2022-14-hemal-maganlal-shah-mumbai-cit-a-nfac-delhi</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-mum-2021-14-dy-cti-cc-16-1-mumbai-shipa-shetty-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-mum-2015-14-jardine-lloyd-thomposn-india-p-ltd-mumbai-ito-15-2-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4381-mum-2019-14-kamla-shanti-landmarc-property-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4389-mum-2019-14-kamlashmi-realities-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4380-mum-2019-14-kamla-shanti-landmarc-property-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4378-mum-2019-14-kamla-shanti-landmarc-property-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4222-mum-2019-14-kamla-ankur-developer-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4441-mum-2019-14-kamla-shanti-developers-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4443-mum-2019-14-kamla-shanti-developers-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4440-mum-2019-14-kamla-shanti-developers-p-ltd-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-mum-2021-14-stock-holdings-corporation-of-india-ltd-mumbai-acit-4-2-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-832-mum-2022-14-m-s-nath-industries-ltd-mumbai-acit-circle-1-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5709-mum-2015-14-arnav-gruh-ltd-mumbai-acit-cen-cir-32-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5353-mum-2013-14-dcit-rg-osd-8-1-mumbai-oryx-finance-amp-investment-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-mum-2020-14-mr-mahesh-d-saini-mumbai-income-tax-officer-ward-35-2-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-mum-2019-14-kamla-park-developers-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-mum-2019-14-kamla-park-developers-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4350-mum-2019-14-kamlashri-developers-mumbai-dcit-3-4-central-circle-mumbai-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4353-mum-2019-14-kamla-landmarc-corporation-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kottex-industries-private-limited-the-national-faceless-assessment-centre-govt-of-india-16415-of-2021</loc>
               <lastmod>2025-12-25T09:40:18.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/excel-commodity-and-derivative-pvt-ltd-union-of-india-and-ors-od-13-apot-132-2022</loc>
               <lastmod>2025-12-25T12:00:26.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/peeyush-kumar-aggarwal-ito-ward-19-1-delhi-12173-2022</loc>
               <lastmod>2025-12-25T10:20:25.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-income-tax-department-11802</loc>
               <lastmod>2025-12-25T10:11:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-mum-2020-14-dcit-15-2-2-mumbai-m-s-premier-supplies-amp-services-p-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-mum-2022-14-naresh-mehta-mumbai-comm-of-income-tax-a-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-mum-2022-14-national-health-and-education-society-mumbai-dcit-exemption-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5873-mum-2016-14-ito-7-3-4-mumbai-prabhadevi-properties-amp-trading-company-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-mum-2018-14-dcit-cc-5-1-mumbai-reva-properties-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-mum-2018-14-dcit-cc-5-1-mumbai-reva-properties-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-mum-2020-14-mellona-developers-pvt-ltd-mumbai-ito-ward-3-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-mum-2022-14-dy-commissioner-of-income-tax-circle-8-2-1-mumbai-400020-m-s-pan-india-network-infravest-lt-mumbai-400018</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-mum-2022-14-muppidathy-sivan-thevar-mumbai-dcit-cpc-bangalore</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-mum-2022-14-acit-circle-14-1-2-mumbai-m-s-experian-credit-information-company-of-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-mum-2022-14-tater-realty-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-del-2019-14-dcit-circle-10-1-new-delhi-g4s-facility-services-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-del-2022-14-vinod-kumar-gupta-uttarpradesh-circle-1-1-1-meerut</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4671-del-2018-14-g-b-public-educational-society-faridabad-cit-e-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4672-del-2018-14-geeta-bal-shiksha-samiti-faridabad-cit-e-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6291-del-2018-14-rajendra-kabra-delhi-prcit-24-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-del-2019-14-dcit-circle-1-1-extemption-new-delhi-india-trade-promotion-organization-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7979-del-2019-14-janak-crane-p-ltd-new-delhi-addl-cit-special-range-5-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8058-del-2019-14-kashyap-srivastava-s-o-sh-purshotam-lal-srivastava-ghaziabad-ito-ward-1-3-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-del-2020-14-rajesh-kumar-narnaul-ito-ward-2-narnaul</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gouri-parvathi-bayi-union-of-india-and-central-board-of-direct-taxes-and-national-faceless-assessment-centre-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-principal-chief-commissioner-of-income-tax-kerala-11127</loc>
               <lastmod>2025-12-25T11:30:25.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varun-gupta-union-of-india-and-another-858</loc>
               <lastmod>2025-12-25T12:00:23.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/blackburn-fuels-private-limited-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-income-tax-department-ministry-of-finance-room-no-401-2nd-floor-e-ramp-jawaharlal-nehru-stadium-delhi-28375</loc>
               <lastmod>2025-12-25T08:35:21.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-rajesh-c-union-of-india-and-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-820-2022-829-2022-865-2022-981-2022</loc>
               <lastmod>2025-12-25T11:30:25.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7901-del-2019-14-acit-central-circle-26-new-delhi-krishan-kumar-modi-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3081-mum-2014-14-rbs-business-services-p-ltd-mumbai-dcit-tds-1-1-mumbai</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1835-del-2017-14-ito-new-delhi-m-s-pacific-projects-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3512-del-2019-14-pacific-projects-ltd-new-delhi-acit-circle-19-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-del-2020-14-raj-singh-gb-nagar-ito-ward-3-1-noida</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1683-del-2020-14-vcare-call-centers-india-pvt-ltd-gb-nagar-jcit-range-27-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-del-2020-24-vinod-kumar-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-844-del-2019-24-surpreet-singh-suri-new-delhi-acit-central-circle-6-new-dlehi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8911-del-2019-14-haddock-propbuild-private-limited-new-delhi-ito-ward-11-1-new-delhi</loc>
               <lastmod>2026-01-23T10:22:21.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5110-mum-2018-14-nilesh-m-agarwal-mumbai-dcit-cc-4-3-mumbai</loc>
               <lastmod>2026-03-30T07:29:26.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-chny-2017-14-ttk-protective-devices-limited-chennai-acit-corporate-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-chny-2019-14-only-success-learning-technologies-p-ltd-chennai-ito-corporate-ward-5-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-chny-2022-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-pattukottai-acit-circle-1-thanjavur</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-chny-2022-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-thanjavur-acit-circle-2-thanjavur</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-chny-2022-14-pattukottai-agricultural-producers-co-op-marketing-thanjavur-acit-circle-1-thanjavur</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-chny-2022-14-pattukottai-agricultureal-producers-coop-marketting-society-limited-pattukttai-acit-circle-1-thanjavur</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-chny-2022-14-kathiravan-srinivasan-perambalur-dcit-circlre-1-tiruchirapalli</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-chny-2022-14-acit-central-circle-1-3-chennai-shri-v-durai-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-chny-2019-14-il-amp-fs-tamil-nadu-power-company-limited-chennai-jcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-chny-2019-14-raghupathy-gopalram-chennai-ito-ncw-8-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3021-chny-2019-14-m-s-aks-alloys-p-ltd-chennai-ito-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2997-chny-2019-14-flotherm-engineers-pvt-ltd-chennai-dcit-cc-2-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3294-chny-2019-14-smt-damayanti-devakinandan-harlalka-chennai-acit-ncc-10-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-chny-2020-14-yedla-sudhakar-chennai-ito-ncw2-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-chny-2019-14-m-s-v-v-v-amp-sons-edible-oils-ltd-virudhunagar-dcit-central-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nike-india-private-limited-additional-joint-deputy-assistant-commissioner-of-income-tax-national-e-assessment-centre-and-deputy-commissioner-of-income-tax-circle-3-1-and-principal-commissioner-of-income-tax-2-9031</loc>
               <lastmod>2025-12-25T09:55:20.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2323-mum-2006-14-acit-osd-ii-cent-rg-7-mumbai-m-s-cifco-finance-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-mum-2006-14-the-acit-osd-ii-cen-rg-7-mumbai-m-s-cifco-finance-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2497-mum-2006-14-m-s-cifco-finance-ltd-mumbai-acit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5462-mum-2006-14-m-s-cifco-finance-ltd-mumbai-acit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-mum-2022-14-peninsula-properties-mumbai-dcit-central-circle-5-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-mum-2021-14-allwyn-joseph-sequeira-mumbai-cpc-income-tax-dept-bengaluru</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5970-mum-2017-14-deputy-commissioner-of-income-tax-central-circle-4-1-central-range-4-mumbai-m-s-runwal-projects-private-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-2017-14-sun-pharmaceuticals-industries-ltd-vadodara-the-deputy-commissioner-of-income-tax-circle-2-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-ahd-2018-14-sun-pharmaceuticals-industries-limited-vadodara-the-asst-commissioner-of-income-tax-central-circle-2-1-1-baroda</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-2018-14-dcit-circle-2-1-1-baroda-m-s-sun-pharmaceuticals-industries-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-rjt-2017-14-rajnikant-ghelabhai-vekaria-rajkot-gujarat-the-income-tax-officer-ward-3-1-1-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-rjt-2015-14-the-acit-cen-cir-2-rajkot-gujarat-m-s-backbone-projects-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-rjt-2015-14-classic-networks-pvt-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-rjt-2015-14-classic-networks-pvt-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-rjt-2022-14-m-s-infinity-transport-soluation-p-ltd-rajkot-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2017-14-the-income-tax-officer-ward-3-2-6-ahmedabad-shri-altafhusen-mahemudul-hasan-siddiki-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1881-ahd-2019-14-oil-amp-natural-gas-corporation-ltd-ahmedabad-the-ito-2-internation-taxation-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-ahd-2021-14-shri-naushik-ramanlal-desai-mumbai-the-ito-int-taxa-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-ahd-2019-14-rajena-agro-products-pvt-ltd-patan-the-dy-cit-patan-circle-patan</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-153-ahd-2016-23-friends-oil-amp-chemical-terminals-pvt-ltd-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-143-rjt-2017-16-jayesh-harakhji-patel-rajkot-asstt-commr-of-income-tax-cen-cir-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-del-2020-14-dcit-circle-7-1-new-delhi-delhi-state-industrial-and-infrastructure-development-corporation-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-del-2022-14-publix-realtors-and-facilitators-private-limited-gurgaon-ito-ward-3-3-gurgaon</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-del-2019-14-som-pal-s-o-ram-rattan-panipat-ito-ward-4-panipat</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5873-del-2019-14-sangeeta-ajay-aggarwal-new-delhi-ito-ward-13-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7225-del-2018-14-teesta-urja-ltd-new-delhi-ito-ward-25-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3903-del-2006-14-acit-circle-2-niit-online-learning-ltd</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4083-del-2014-14-m-s-ntpc-limited-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5704-del-2015-14-dcir-new-delhi-m-s-ntpc-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-del-2016-14-dcit-new-delhi-m-s-ntpc-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-770-del-2020-14-than-singh-haryana-ito-ward-2-haryana</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-del-2020-14-ram-avtar-singh-faridabad-acit-circle-2-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-del-2020-14-state-bank-of-india-noida-acit-tds-noida</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-del-2020-14-state-bank-of-india-noida-acit-tds-noida</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1756-del-2020-14-scv-amp-co-llp-new-delhi-dcit-cpc-bangalore</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5236-del-2017-14-acit-circle-2-2-new-delhi-amzen-machines-p-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2800-del-2018-14-addl-cit-special-range-6-new-delhi-ntpc-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-del-2021-14-pawan-kumar-jindal-faridabad-ito-ward-1-2-faridabad</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-del-2021-14-rathi-steel-amp-power-ltd-new-delhi-acit-range-78-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-pun-2020-14-saj-testplant-private-limited-pune-deputy-commissioner-of-income-tax-circle-6-pune</loc>
               <lastmod>2025-04-10T14:42:06.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-pun-2020-14-income-tax-officer-ward-2-pandharpur-shri-somesh-nagnath-kshirsagar-solapur</loc>
               <lastmod>2025-04-10T14:42:07.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-pun-2018-14-assistant-commissioner-of-income-tax-circle-2-kolhapur-m-s-kolhapur-district-central-co-op-bank-ltd-kolhapur</loc>
               <lastmod>2025-04-10T14:42:04.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8327-del-2019-14-gurdeep-rawat-delhi-ito-ward-45-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7084-del-2018-14-sudhir-nagpal-legal-heir-of-late-sh-subhash-chand-nagpal-new-delhi-ito-ward-29-2-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-del-2019-14-sanjay-gupta-new-delhi-acit-circle-14-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7190-del-2017-14-ajay-alloys-p-ltd-new-delhi-dcit-circle-2-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5896-del-2019-14-zoetic-infrastructure-amp-construction-pvt-ltd-new-delhi-ito-ward-27-4-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-del-2020-14-wachovia-marketing-pvt-ltd-delhi-ito-ward-27-2-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-del-2021-14-suresh-kumar-sirsa-ito-tds-hisar</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-pan-2018-14-m-s-sesa-resours-ltd-formerly-v-s-dempo-amp-co-pvt-ltd-panaji-the-assistant-commissioner-of-income-tax-circle-1-1-panaji</loc>
               <lastmod>2025-05-21T09:58:40.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-pat-2013-14-shri-sunil-kumar-sinha-patna-acit-patna</loc>
               <lastmod>2025-04-10T02:07:07.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-pat-2013-14-shri-sunil-kumar-sinha-patna-acit-patna</loc>
               <lastmod>2025-04-10T02:07:07.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2392-kol-2019-14-a-c-t-circle-2-1-kolkata-m-s-pearltree-tradelink-pvt-ltd-now-amalgated-with-india-cable-net-company-ltd-kolkata</loc>
               <lastmod>2025-04-10T03:28:03.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-kol-2020-14-acit-cir-43-kolkata-m-s-shyamlal-iron-amp-steel-co-kolkata</loc>
               <lastmod>2025-04-11T17:28:02.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-kol-2021-16-bothra-shipping-services-kolkata-dcit-cen-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:18.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-kol-2021-16-bothra-shipping-services-kolkata-dcit-cen-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:20.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-chandi-2021-14-shri-surjit-singh-mohali-pr-cit-1-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-chandi-2020-24-m-s-vardhman-holdings-ltd-ludhiana-jcit-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7375-mum-2018-14-skv-industrial-plant-amp-waste-treatment-pvt-ltd-mumbai-ito-ward-3-3-3-mumbai</loc>
               <lastmod>2025-04-10T11:49:04.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2135-mum-2021-14-acit-2-3-1-mumbai-m-s-thakkr-housing-development-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:14:10.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-mum-2022-14-the-jt-commissioner-of-income-tax-osd-it-circle-3-3-2-mumbai-m-s-public-employees-retirement-system-of-ohio-mumbai</loc>
               <lastmod>2025-04-10T04:14:09.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-chandi-2019-14-m-s-oswal-woollen-mills-ltd-ludhiana-acit-c-7-ludhiana</loc>
               <lastmod>2025-04-10T00:56:00.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-pun-2020-16-sai-enterprises-aurangabad-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-04-10T05:49:00.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-pun-2020-14-rajlaxmi-agrotech-india-pvt-ltd-nanded-assistant-commissioner-of-income-tax-cpc-ghaziabad</loc>
               <lastmod>2025-04-10T05:49:00.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-pun-2020-14-m-s-bamboo-house-pune-pr-chif-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-10T05:49:01.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-pun-2021-14-tiger-security-and-facility-management-services-nashik-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-04-10T05:49:02.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-pun-2021-14-assistant-commissioner-of-income-tax-circle-7-pune-pune-m-s-tieto-india-p-ltd-earlier-known-as-tieto-enator-software-technologies-p-ltd-pune</loc>
               <lastmod>2025-04-10T05:49:02.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3788-del-2019-14-george-kutty-new-delhi-dcit-circle-13-1-new-delhi</loc>
               <lastmod>2025-04-10T17:07:02.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-lkw-2020-14-divynand-spiritual-sansthan-hardoi-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2025-04-10T17:35:09.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5451-del-2018-14-ske-amp-c-kct-joint-venture-new-delhi-dcit-circle-24-2-new-delhi</loc>
               <lastmod>2025-04-10T17:49:05.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5719-mum-2016-14-rikosh-fashions-p-ltd-mumbai-dcit-9-3-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-mum-2022-14-khyalilal-mohanlal-tater-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-mum-2022-14-khyalilal-mohanlal-tater-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-lkw-2019-14-smt-heema-agarwal-kanpur-income-tax-officer-ward-4-3-kanpur</loc>
               <lastmod>2025-04-10T02:42:04.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-pun-2021-14-shilpa-vitthal-jadhav-satara-income-tax-officer-ward-2-satara</loc>
               <lastmod>2025-04-10T05:21:07.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-pun-2019-14-safique-sadruddin-balsarra-pune-income-tax-officer-ward-6-3-pune</loc>
               <lastmod>2025-04-10T05:28:00.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-del-2018-14-innovions-consulting-pvt-ltd-noida-dcit-central-circle-noida</loc>
               <lastmod>2025-04-10T23:28:07.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-mum-2021-14-mrs-jyoti-r-raut-new-panvel-dy-cit-cc-1-1-mumbai</loc>
               <lastmod>2025-04-10T14:28:06.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2137-mum-2021-14-acit-cc-3-3-mumbai-m-s-welspun-steel-ltd-mumbai</loc>
               <lastmod>2025-04-10T14:28:06.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-pun-2019-14-assistant-commissioner-of-income-tax-circle-2-pune-vijay-tukaram-raundal-pune</loc>
               <lastmod>2025-04-10T14:21:04.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-pun-2021-23-vijay-tukaram-raundal-pune-assistant-commissioner-of-income-tax-circle-2-pune</loc>
               <lastmod>2025-04-10T14:21:04.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-pun-2019-14-assistant-commissioner-of-income-tax-circle-2-pune-vijay-tukaram-raundal-pune</loc>
               <lastmod>2025-04-10T14:21:05.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-289-ahd-2017-16-m-s-kangan-jewels-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2022-11-11T03:00:08.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-chandi-2019-14-smt-kumari-shiwangi-solan-chief-cit-osd-shimla</loc>
               <lastmod>2025-04-11T18:21:12.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-chandi-2020-14-smt-paramjit-kaur-ludhiana-pr-cit-2-ludhiana</loc>
               <lastmod>2025-04-11T18:21:12.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-chandi-2021-14-sh-sunil-kumar-batta-panchkulala-pr-cit-panchkula</loc>
               <lastmod>2025-04-11T18:21:12.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-chandi-2021-14-sh-jagtar-singh-fatehabad-pr-cit-rohtak</loc>
               <lastmod>2025-04-11T18:14:02.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-chandi-2019-14-sh-sunny-jain-deceased-through-legal-heir-smt-monika-jain-ludhiana-ito-w-7-2-ludhiana</loc>
               <lastmod>2025-04-11T17:07:07.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-chandi-2019-14-shri-sadhu-ram-jind-ito-w-2-bhiwani-camp-at-jind</loc>
               <lastmod>2025-04-11T17:07:07.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-pun-2021-14-sudhir-vishwanath-shinde-dhule-income-tax-officer-ward-2-dhule</loc>
               <lastmod>2025-04-11T07:49:08.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-kol-2021-14-diwakar-viniyoga-pvt-ltd-kolkata-acit-cir-6-2-kolkata</loc>
               <lastmod>2025-04-11T08:00:02.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1235-del-2020-14-ashish-kumar-gupta-new-delhi-ito-ward-37-1-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-del-2020-14-ashish-kumar-gupta-new-delhi-ito-ward-37-1-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-del-2020-14-ito-ward-61-1-new-delhi-ashish-kumar-gupta-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3944-del-2019-14-yum-restaurants-marketing-pvt-ltd-haryana-ito-ward-27-4-new-delhi</loc>
               <lastmod>2025-04-11T04:35:05.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3418-del-2019-14-vic-enterprises-pvt-ltd-new-delhi-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-04-11T04:35:05.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-mum-2018-14-m-s-actif-corporation-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-mum-2020-14-m-s-actif-corporation-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-870-mum-2022-14-adenium-ventures-private-limited-mumbai-pr-cit-circle-5-mumbai-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-mum-2022-14-minal-industries-ltd-mumbai-jcit-osd-cir-10-2-2-mumbai</loc>
               <lastmod>2025-04-11T03:28:09.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3357-bang-2018-14-m-s-inteva-products-india-automotive-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-04-10T09:00:09.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-pun-2018-14-indrajeet-rajkumar-kharde-ahmednagar-income-tax-officer-ward-1-ahmednagar</loc>
               <lastmod>2025-04-10T09:49:06.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-kol-2022-14-kiswok-industries-pvt-ltd-kolkata-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-10T10:14:00.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-mum-2022-14-atlantic-bio-medical-pvt-ltdltd-mumbai-dcit-9-1-4-cpc-mumbai</loc>
               <lastmod>2025-04-21T00:36:45.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-chny-2018-14-dcit-corporate-circle-4-1-chennai-l-amp-t-access-distribution-services-limited-chennai</loc>
               <lastmod>2025-04-21T00:36:45.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-chandi-2019-14-shri-rajinder-singh-ludhiana-pr-cit-3-ludhiana</loc>
               <lastmod>2025-04-11T23:07:05.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-mum-2014-14-ito-10-2-3-mumbai-geometric-ltd-mumbai</loc>
               <lastmod>2025-04-11T09:21:02.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-lkw-2021-14-smt-satyawati-memorial-educational-and-charitable-trust-faizabad-cit-exemption-lucknow</loc>
               <lastmod>2025-04-11T04:56:04.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3703-del-2015-14-sutlej-textiles-and-industries-ltd-rajasthan-dcit-new-delhi</loc>
               <lastmod>2025-04-11T04:28:03.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6022-del-2019-14-gulati-steel-fab-p-ltd-faridabad-acit-circle-1-faridabad</loc>
               <lastmod>2025-04-11T04:28:04.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-lkw-2020-14-saraswati-shishu-mandir-bhadohi-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2025-04-11T04:49:07.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-mum-2021-14-mehvish-hadee-bhavnagarwala-mumbai-cit-a-46-mumbai</loc>
               <lastmod>2025-04-11T03:42:04.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-chny-2021-24-united-metal-industries-chennai-acit-non-corporate-circle-3-chennai</loc>
               <lastmod>2025-04-11T19:28:03.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ind-2022-14-shri-mukesh-kumar-jain-indore-the-ito-3-5-indore</loc>
               <lastmod>2025-04-11T17:21:00.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-911-kol-2019-14-ito-ward-48-4-kolkata-kolkata-shri-shyam-bahadur-verma-howrah</loc>
               <lastmod>2025-04-11T17:28:02.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-chandi-2021-14-the-lanjani-co-operative-agri-service-society-limited-kangra-dcit-cpc-ito-ward-dharamshala</loc>
               <lastmod>2025-04-11T18:07:00.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-jpr-2022-14-shri-krishna-mandir-trust-jaipur-acit-circle-5-jaipur</loc>
               <lastmod>2025-04-11T16:14:05.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-ind-2018-14-m-s-jila-sahakari-kendriya-co-operative-bnak-maryadit-rajgarh-biora-rajgarh-acit-2-1-ujjain</loc>
               <lastmod>2025-04-11T19:07:01.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-142-ind-2014-16-m-s-api-agro-power-p-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-11T19:00:11.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-143-ind-2014-16-m-s-api-agro-power-p-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-11T19:00:11.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3434-del-2019-14-vinod-jain-delhi-ito-ward-36-1-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-del-2019-14-ravi-agrawal-new-delhi-ito-circle-56-1-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-pan-2018-14-m-s-ahiliabai-sardessai-panaji-assistant-commissioner-of-income-tax-circle-1-1-panaji</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5296-del-2019-14-pushpanjali-hospitality-pvt-ltd-new-delhi-ito-ward-16-3-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5482-del-2019-14-rishikesh-sharma-new-delhi-acit-circle-59-1-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-pan-2018-14-m-s-ravikiran-co-operative-credit-society-limited-belgundi-belgavi-income-tax-officer-ward-1-3-belgavi</loc>
               <lastmod>2025-05-21T09:58:40.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-pan-2018-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-m-s-andrew-telecommunication-india-pvt-ltd-verna</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-mum-2022-14-shri-manubhai-m-shah-memorial-foundation-mumbai-cit-exmption-mumbai</loc>
               <lastmod>2025-04-11T11:42:08.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-mum-2022-14-shri-manubhai-m-shah-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-04-11T11:42:08.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1852-mum-2021-14-korpus-financial-services-pvt-ltd-fort-mumbai-d-c-i-t-circle-44-mumbai-mumbai</loc>
               <lastmod>2025-04-10T01:56:07.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-del-2022-24-nishpaksh-co-operative-t-amp-c-society-ltd-new-delhi-ito-ward-49-5-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4013-mum-2019-14-m-s-stratergic-capital-corporation-pvt-ltd-mumbai-acit-circle-2-3-2-mumbai</loc>
               <lastmod>2025-04-09T19:14:09.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-mum-2019-14-dcit-it-2-1-1-mumbai-credit-suisse-ag-mumbai</loc>
               <lastmod>2025-04-09T19:21:05.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-mum-2022-14-mr-deepak-vishnu-raut-general-manager-shri-murli-manohar-nagari-sahakari-patasanth-maryadit-mahad-principal-commissioner-of-income-tax-pcit-1-thane-thane</loc>
               <lastmod>2025-04-09T19:07:05.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-mum-2022-14-m-s-edelweiss-rural-amp-corporate-services-private-limited-earlier-know-as-m-s-edelweiss-commodities-services-limited-mumbai-acit-central-circle-1-2-mumbai-mumbai</loc>
               <lastmod>2025-04-09T19:07:03.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5583-mum-2019-14-m-s-siroya-developers-pvt-ltd-mumbai-ito-3-3-2-mumbai</loc>
               <lastmod>2022-09-29T09:54:49.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-mum-2022-14-jain-international-trade-organisation-mumbai-dy-commissioner-of-income-tax-e-2-1-mumbai</loc>
               <lastmod>2022-09-30T02:00:08.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ahd-2020-14-jay-rashmikant-patel-vadodara-the-pr-cit-1-vadodara</loc>
               <lastmod>2022-09-27T19:30:08.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2405-mum-2021-14-income-tax-offficer-20-3-1-mumbai-m-s-volga-innovations-formerly-known-as-m-s-vmi-enterprises-mumbai</loc>
               <lastmod>2022-09-29T22:36:39.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2159-chny-2018-14-toshiba-jsw-power-systems-private-limited-chennai-dcit-international-taxation-2-2-chennai</loc>
               <lastmod>2022-09-29T14:30:08.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1906-del-2019-14-manish-garg-delhi-ito-ward-40-1-delhi</loc>
               <lastmod>2022-09-30T04:00:12.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-mum-2021-14-jasbir-singh-kaberwal-mumbai-adit-cpc-bengluru</loc>
               <lastmod>2022-10-04T01:34:56.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ctk-2022-14-prasannmani-college-of-physical-education-amp-yoga-tigiria-ito-exemption-cuttack</loc>
               <lastmod>2022-09-27T15:44:30.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1941-mum-2021-14-m-s-siddhant-diamonds-pvt-ltd-mumbai-acit-cir-5-3-1-mumbai</loc>
               <lastmod>2025-04-10T20:49:01.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-mum-2020-14-prashant-madhusudan-mahagaokar-thane-dcit-cc-2-pune</loc>
               <lastmod>2025-04-10T20:42:08.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2463-mum-2021-14-ito-e-wd-2-3-mumbai-sai-shiva-educational-trust-mumbai</loc>
               <lastmod>2025-04-10T14:35:01.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-pun-2019-14-rajendra-sukhdev-mirgane-pune-deputy-commissioner-of-income-tax-circle-3-pune</loc>
               <lastmod>2025-04-10T14:42:01.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-lkw-2019-14-parvati-foundation-ghaziabad-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2025-04-11T04:56:00.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-lkw-2020-24-income-tax-officer-2-2-kanpur-smt-kavita-thakkar-kanpur</loc>
               <lastmod>2025-04-11T04:56:00.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5098-del-2019-14-syed-sadiq-habib-new-delhi-ito-ward-4-4-gurgaon</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2521-del-2019-14-chhaya-pandey-new-delhi-ito-ward-47-3-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6303-del-2019-14-brijesh-kumar-goswami-new-delhi-ito-ward-36-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-del-2022-14-balwan-haryana-ito-ward-3-panipat-haryana</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-94-del-2020-24-capsugel-healthcare-ltd-rewari-acit-haryana</loc>
               <lastmod>2025-04-10T12:49:00.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-hyd-2017-14-reasoning-global-e-applications-limited-hyderabad-deputy-commissioner-of-income-tax-circle-3-1-hyderabad</loc>
               <lastmod>2025-04-10T15:00:08.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-mum-2014-14-ito-16-2-4-mumbai-ashok-r-shah-mumbai</loc>
               <lastmod>2025-04-10T12:49:01.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ddn-2020-14-urmila-rani-haridwar-dcit-central-circle-dehradun</loc>
               <lastmod>2025-04-10T12:28:00.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-del-2019-14-springer-verlag-gmbh-new-delhi-dcit-circle-3-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-04-11T09:49:03.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-del-2018-14-iclei-local-government-for-sustainability-south-asia-new-delhi-ito-exemption-ward-1-2-new-delhi</loc>
               <lastmod>2025-04-12T00:00:03.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-del-2020-14-international-commission-on-irrigation-amp-drainage-employees-provident-fund-trust-new-delhi-ddit-e-trust-circle-2-new-delhi</loc>
               <lastmod>2025-04-09T18:21:12.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-del-2020-14-international-commission-on-irrigation-amp-drainage-employees-provident-fund-trust-new-delhi-ddit-e-trust-circle-2-new-delhi</loc>
               <lastmod>2025-04-09T18:21:12.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5546-del-2019-14-kumari-infin-p-ltd-new-delhi-ito-ward-14-4-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5884-del-2016-14-ito-new-delhi-m-s-anb-promoters-amp-developers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3303-del-2018-14-buddhan-singh-ghaziabad-ito-ward-1-5-ghaziabad</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5790-del-2018-14-dcit-central-circle-i-noida-mds-catering-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-11T09:56:00.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-del-2021-14-dayawati-shiksha-prasar-samiti-hapur-cit-e-lucknow</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-del-2020-14-akal-information-systems-limited-new-delhi-circle-2-2-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-del-2020-14-allied-medical-ltd-new-delhi-ao-circle-2-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3416-del-2018-14-avdhesh-kumar-ghaziabad-pr-cit-ghaziabad</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-viz-2022-14-ssnr-projects-private-limited-visakhapatnam-dcit-acit-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:21:02.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-viz-2022-14-charitasri-hospitals-limited-vijayawada-the-dy-commissione-of-income-tax-tds-circle-1-vijayawada</loc>
               <lastmod>2025-04-10T09:21:09.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-ahd-2019-14-naresh-gopaldas-bhojwani-ahmedabad-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2025-04-11T15:49:01.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-hyd-2016-14-aurobindo-pharma-ltd-hyd-hyderabad-dcit-central-circle-1-2-hyd-hyderabad</loc>
               <lastmod>2025-04-10T01:14:02.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-viz-2022-14-k-v-ramarao-undi-the-acit-centeral-circle-2-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:01.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-viz-2022-14-k-v-ramarao-undi-the-acit-centeral-circle-2-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:01.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-viz-2022-14-k-v-ramarao-undi-the-acit-centeral-circle-2-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:01.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2287-hyd-2017-14-bartronics-india-limited-hyderabad-dy-commissioner-of-income-tax-circle-1-2-hyderabad</loc>
               <lastmod>2025-04-10T05:56:06.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-chny-2018-14-dhan-housing-and-habitat-development-of-poor-for-empowerment-confederation-madurai-cit-exemptions-chennai</loc>
               <lastmod>2025-04-10T07:28:08.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5018-del-2018-14-state-bank-of-india-dehradun-ito-tds-dehradun</loc>
               <lastmod>2025-04-10T17:07:03.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-kol-2022-14-miller-traders-pvt-ltd-kolkata-ito-ward-4-2-kolkata-kolkata</loc>
               <lastmod>2025-04-11T00:21:08.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-kol-2022-14-robin-agro-products-p-ltd-kolkata-i-t-o-ward-1-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T00:21:08.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-kol-2022-14-robin-agro-products-p-ltd-kolkata-i-t-o-ward-1-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T00:21:08.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-kol-2022-14-harit-properties-pvt-ltd-kolkata-ito-ward-5-1-kolkata</loc>
               <lastmod>2025-04-11T17:00:11.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-del-2020-14-santosh-mahalingam-ghaziabad-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-04-18T20:15:04.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-923-pun-2019-14-v-k-developers-pune-assistant-commisssioner-of-income-tax-circle-3-pune</loc>
               <lastmod>2025-04-11T21:00:04.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-pun-2018-14-balaji-green-valley-home-developers-pune-income-tax-officer-ward-2-2-pune</loc>
               <lastmod>2025-04-11T21:00:04.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-hyd-2018-14-vitp-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-17-2-hyderabad</loc>
               <lastmod>2025-04-11T21:56:00.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3236-del-2019-14-vishesh-goel-new-delhi-ito-ward-70-2-new-delhi</loc>
               <lastmod>2025-04-10T19:56:09.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-kol-2019-14-almatis-alumina-private-ltd-kolkata-dcit-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T00:21:05.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-kol-2020-14-m-s-combined-merchants-pvt-ltd-kolkata-ito-ward-12-2-kolkata</loc>
               <lastmod>2025-04-11T00:21:01.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-mum-2016-14-tekla-india-p-ltd-navi-mumbai-ito-15-3-1-mumbai</loc>
               <lastmod>2025-04-11T03:35:03.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-pan-2018-14-ignatius-j-pereira-thivim-income-tax-officer-ward-2-2-panaji</loc>
               <lastmod>2025-04-11T07:35:01.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-pan-2018-14-ludomila-antonio-m-pereira-thivim-income-tax-officer-ward-2-2-panaji</loc>
               <lastmod>2025-04-11T07:35:01.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-hyd-2022-24-maanaveeya-development-amp-finance-private-limited-hyderabad-hyderabad-acit-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-09T15:49:11.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-mum-2021-14-anup-enterprises-mumbai-the-principal-cit-19-mumbai</loc>
               <lastmod>2025-04-09T16:56:10.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-pan-2018-14-m-s-kamat-real-estate-developers-panaji-the-assistant-commissioner-of-income-tax-circle-1-1-panaji-panaji</loc>
               <lastmod>2025-04-11T01:28:02.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-779-hyd-2020-14-dy-commissioner-of-income-tax-circle-8-1-hyderabad-thirupalappa-chowdary-nageli-hyderabad</loc>
               <lastmod>2025-04-10T13:14:02.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-hyd-2018-14-rl-avenue-private-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:08.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-hyd-2018-14-cholapadam-agro-projects-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:08.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-hyd-2018-14-avijit-realters-private-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-pun-2022-14-dr-jagadale-mama-hospital-employees-co-op-credit-society-ltd-solapur-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-04-10T14:35:19.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-1-chny-2018-17-c-h-robinson-worldwide-freight-india-private-limited-chennai-acit-osd-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-04-11T22:42:04.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-chny-2022-14-gopinathan-cumbum-income-tax-officer-theni</loc>
               <lastmod>2025-04-11T22:35:01.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-chny-2022-14-acit-corporate-circle3-1-chennai-m-s-shriram-transport-finance-company-limited-chennai</loc>
               <lastmod>2025-04-11T22:35:01.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-pun-2018-16-vinod-ramchandra-jadhav-pune-deputy-commissioner-of-income-tax-central-circle-2-1-pune</loc>
               <lastmod>2025-04-11T20:49:06.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-pun-2018-14-jaydeep-pukhraj-jain-pune-income-tax-officer-ward-3-2-pune</loc>
               <lastmod>2025-04-11T20:49:06.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-pun-2018-14-assistant-commissioner-of-income-tax-circle-6-pune-surekha-sudhakar-jadhavar-pune</loc>
               <lastmod>2025-04-11T20:49:06.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-jpr-2018-14-mrs-purnima-patni-pune-income-tax-officer-ward-3-4-jaipur</loc>
               <lastmod>2025-04-11T20:49:07.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1580-mum-2022-14-mfe-formwork-technology-sdn-bhd-mumbai-the-cit-intl-tax-mumbai</loc>
               <lastmod>2025-04-11T12:21:12.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5795-mum-2016-14-sushiladevi-r-somani-mumbai-asst-cit-18-1-mumbai</loc>
               <lastmod>2025-04-11T12:21:13.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jpr-2022-14-deputy-commissioner-of-income-tax-income-tax-department-central-circle-3-m-s-n-m-agrofood-products-pvt-ltd-sriganganagar</loc>
               <lastmod>2025-04-11T16:35:00.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-jpr-2022-14-municipal-corporation-jaipur-jaipur-joint-cit-osd-tds-jaipur-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-pun-2021-14-suyojit-boitech-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-11T10:14:01.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-pun-2019-14-indravadan-h-suratwala-pune-income-tax-officer-ward-5-1-pune</loc>
               <lastmod>2025-04-11T10:14:01.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-pun-2021-14-kishor-indurao-nikam-karad-tax-recovery-officer-satara</loc>
               <lastmod>2025-04-11T10:14:02.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-pun-2020-14-amar-ambience-sahkari-gruhrachna-sanstha-maryadit-pune-ito-ward-7-1-pune</loc>
               <lastmod>2025-04-11T10:14:02.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pun-2022-14-shri-vikas-gangadhar-jagtap-ahmednagar-income-tax-officer-ward-1-ahmednagar</loc>
               <lastmod>2025-04-11T10:14:02.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-mum-2022-14-rahul-rajnikant-parikh-mumbai-ito-intl-tax-circle-3-3-2-mumbai</loc>
               <lastmod>2025-04-11T12:00:29.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-mum-2022-14-navjivan-synthetics-pvt-ltd-mumbai-cit-a-nfac-delhi</loc>
               <lastmod>2025-04-11T09:28:00.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-mum-2022-23-m-s-sphynx-agro-pvt-ltd-mumbai-dcit-circle-15-3-2-mumbai</loc>
               <lastmod>2025-04-11T09:14:01.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-jpr-2021-14-lalita-devi-saboo-charitable-trust-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2025-04-10T09:00:18.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-viz-2021-14-the-deputy-commissioner-of-income-tax-circle-3-1-visakhapatnam-svn-hotels-and-resorts-private-limited-vizianagaram</loc>
               <lastmod>2025-04-10T09:42:03.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-viz-2019-14-palla-simhachalam-huf-visakhapatnam-assistant-commissioner-of-income-tax-circle-5-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:03.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-viz-2022-24-srinivasa-ferro-alloys-limited-samalkota-the-assistant-commissioner-of-income-tax-circle-4-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:04.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-viz-2020-14-the-assistant-commissioner-of-income-tax-international-taxation-visakhapatnam-kanchumarthivenkata-sita-ramachandra-rao-rajahmundry</loc>
               <lastmod>2025-04-10T09:42:04.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-viz-2021-23-kanchumarthivenkata-sita-ramachandra-rao-rajahmundry-the-assistant-commissioner-of-income-tax-international-taxation-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:04.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-pun-2018-16-shri-babita-dharmendra-bafna-jalgaon-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-10T09:49:05.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-pun-2018-16-pankaj-nathmal-bafna-jalgaon-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-10T09:49:05.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-jpr-2021-14-shree-siddhi-vinayak-inductions-pvt-ltd-jaipur-dcit-central-circle-3-jaipur</loc>
               <lastmod>2025-04-10T04:21:02.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-pun-2018-14-shree-ram-cargo-pvt-ltd-pune-income-tax-officer-ward-6-2-pune</loc>
               <lastmod>2025-04-10T05:35:08.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-jab-2022-14-prafulla-jain-jabalpur-income-tax-officer-ward1-1-jabalpur-jabalpur</loc>
               <lastmod>2025-04-10T17:00:05.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-258-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-263-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-jab-2011-14-dilip-mehta-jabalpur-addl-cit-jabalpur</loc>
               <lastmod>2025-04-10T17:00:00.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7382-del-2018-14-vijendar-sharma-delhi-ito-ward-46-3-new-delhi</loc>
               <lastmod>2025-04-10T17:07:03.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8680-del-2019-14-laxmi-devi-khare-new-delhi-ito-ward-50-5-new-delhi</loc>
               <lastmod>2025-04-10T17:07:06.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-94-mum-2022-23-armine-hamied-khan-mumbai-income-tax-officer-it-3-1-1-mumbai</loc>
               <lastmod>2025-04-10T17:21:00.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5358-del-2019-14-v-amp-s-projects-pvt-ltd-new-delhi-ito-ward-26-1-new-delhi</loc>
               <lastmod>2025-04-10T17:28:03.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3067-del-2018-14-neeraj-kumar-ghaziabad-ito-barot-barot</loc>
               <lastmod>2025-04-10T17:49:03.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-pun-2022-14-state-bank-of-india-employees-co-op-cr-soc-pune-income-tax-officer-ward-7-1-pune</loc>
               <lastmod>2025-04-10T18:14:03.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-pun-2022-14-shri-p-z-bagal-gramin-sah-patpedhi-ltd-dhule-income-tax-officer-ward-3-dhule</loc>
               <lastmod>2025-04-10T18:14:05.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-pun-2018-14-sikandar-and-company-sangli-income-tax-officer-ward-2-1-sangli</loc>
               <lastmod>2025-04-10T18:14:01.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-kol-2021-14-basant-kumar-damani-kolkata-dcit-cent-cir-2-1-kolkata</loc>
               <lastmod>2025-04-10T18:07:01.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6846-del-2019-14-lalit-kumar-sahani-new-delhi-ito-ward-35-4-new-delhi</loc>
               <lastmod>2025-04-10T16:42:04.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4022-del-2019-14-ranjit-singh-delhi-ito-ward-3-5-gurugraom</loc>
               <lastmod>2025-04-10T16:42:00.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-del-2021-14-dcit-central-circle-15-new-delhi-g-r-goenka-education-society-new-delhi</loc>
               <lastmod>2025-04-10T17:56:06.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-914-kol-2019-14-m-s-shantima-cold-storage-pvt-ltd-kolkata-i-t-o-ward-2-4-kolkata</loc>
               <lastmod>2025-04-10T18:00:11.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-kol-2019-14-i-t-o-ward-3-1-kolkata-m-s-kalkut-vinimay-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-10T18:00:15.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7578-mum-2013-14-asst-cit-ltu-mumbai-acc-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:00:08.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-pat-2018-14-baba-narmdeshwar-dham-seva-trust-darbhanga-c-i-t-exemption-patna</loc>
               <lastmod>2025-04-10T03:28:04.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-166-ahd-2018-16-radhe-developers-anand-acit-central-circle-3-vadodara</loc>
               <lastmod>2025-04-09T17:49:10.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-ahd-2020-23-applitech-solution-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-1-1-1-ahmedabad</loc>
               <lastmod>2025-04-09T18:07:05.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-ahd-2019-14-chandrakant-lavjibhai-mandanka-vadodara-teh-ito-ward-2-2-vadodara</loc>
               <lastmod>2025-04-09T18:07:02.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-199-ahd-2018-16-dcit-central-circle-3-vadodara-m-s-radhe-developers-anand</loc>
               <lastmod>2025-04-09T17:56:00.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-mum-2022-14-faza-three-autofad-ltd-mumbai-dcit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-11T00:49:07.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4468-mum-2016-14-salam-ahmed-javed-ahmed-shaikh-mumbai-ito-13-3-4-mumbai</loc>
               <lastmod>2025-04-11T00:56:02.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-mum-2019-14-m-s-gagan-polycot-india-ltc-palghar-dcit-circle-4-thane</loc>
               <lastmod>2025-04-11T00:56:02.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-295-mum-2021-24-ito-26-2-1-mumbai-kuldeep-glass-and-aluminium-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-298-mum-2021-24-ito-26-2-1-mumbai-m-s-kuldeep-glass-and-aluminium-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-141-mum-2022-24-ito-23-2-4-mumbai-kuldeep-glass-and-aluminium-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-mum-2021-24-cit-tds-pune-m-s-blue-star-construction-co-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1288-mum-2019-14-jt-cit-osd-2-3-1-mumbai-m-s-wavell-investment-pvt-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-mum-2021-14-ito-27-2-1-mumbai-shri-paresh-pravinchandra-parekh-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-mum-2020-14-m-s-global-softtech-ltd-mumbai-dcit-circle-5-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-mum-2020-14-m-s-global-softech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4710-mum-2019-14-gaiya-dairy-foods-pvt-ltd-mumbai-ito-ward-3-1-4-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8060-mum-2019-14-asst-cit-circle-7-3-3-mumbai-m-s-piramal-glass-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-mum-2022-14-hardik-shah-mumbai-commissioner-of-income-tax-a-50-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-mum-2019-14-dcit-cc-7-3-mumbai-m-s-green-valley-raltors-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-2-jpr-2018-15-arun-nagar-udaipur-dcit-international-taxation-jaipur</loc>
               <lastmod>2025-04-11T16:42:06.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-jpr-2019-14-shri-ganesh-lal-mehra-jaipur-income-tax-officer-ward-5-1-jaipur</loc>
               <lastmod>2025-04-11T16:35:07.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-179-chny-2019-24-m-s-lakshmi-narayan-constructions-chennai-acit-non-corporate-circle-10-1-chennai</loc>
               <lastmod>2025-04-11T17:35:04.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-chny-2022-14-poongothai-textile-mills-palladam-dcit-centralized-processing-centre-bangalore</loc>
               <lastmod>2025-04-11T17:35:06.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-hyd-2016-14-splendid-metal-products-limited-formerly-known-as-sujana-metal-products-ltd-hyd-hyderabad-dcit-circle-3-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-11T20:00:07.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-hyd-2018-14-indu-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-11T20:07:03.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-959-ahd-2016-14-ananya-finance-for-inclusive-growth-pvt-ltd-ahmedabad-dy-commissioner-of-income-tax-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-04-11T20:28:01.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-chny-2018-14-m-s-cholamandalam-ms-general-insusrance-company-limited-chennai-dcit-parge-tax-payer-unit-2</loc>
               <lastmod>2025-04-09T16:49:06.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-chny-2018-14-acit-ltu-2-chennai-cholamandalam-ms-general-insurance-company-limited-chennai</loc>
               <lastmod>2025-04-09T16:49:07.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-ahd-2018-14-the-acit-circle-1-1-1-baroda-m-s-gujarat-chemical-port-terminal-co-ltd-bharuch</loc>
               <lastmod>2025-04-09T16:49:08.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2388-mum-2021-14-dy-c-i-t-central-cir6-3-mumbai-m-s-reynold-shirting-ltd-mumbai</loc>
               <lastmod>2025-04-09T18:35:09.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-mum-2022-14-little-diam-gujarat-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-mum-2018-14-dz-bank-india-representative-office-mumbai-dcit-it-2-1-2-mumbai</loc>
               <lastmod>2025-04-11T05:14:06.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-bang-2022-14-m-s-atria-power-corporation-private-limited-bangalore-the-income-tax-officer-ward-1-1-4-bangalore</loc>
               <lastmod>2025-04-11T05:49:05.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-bang-2022-14-vijay-kumar-konenki-bengaluru-cit-appeals-12-bengaluru-bengaluru</loc>
               <lastmod>2025-04-11T06:07:10.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4323-mum-2017-14-assistant-commissioner-of-income-tax-circle-2-3-1-mumbai-tata-sons-limited-mumbai</loc>
               <lastmod>2025-04-11T03:35:06.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5311-del-2015-14-dcit-new-delhi-m-s-r-j-corp-ltd-new-delhi</loc>
               <lastmod>2025-04-10T22:42:05.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-chny-2022-14-kongu-educational-trust-erode-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-10T07:49:08.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-chny-2022-14-m-s-prime-indian-hospitals-p-ltd-arumbakkam-the-cpc-bangalore</loc>
               <lastmod>2025-04-10T07:49:08.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-hyd-2022-14-nuland-infrastructure-private-limited-hyderabad-income-tax-offiers-ward-16-2-hyderabad</loc>
               <lastmod>2025-04-10T11:49:00.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-pun-2018-14-ghoti-merchants-co-op-bank-limited-nashik-assistant-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-04-10T10:00:02.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-hyd-2022-23-nikhil-refineries-private-limited-hyderabad-ito-ward-1-2-hyderabad</loc>
               <lastmod>2025-04-09T19:56:08.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9183-del-2019-14-satya-dev-yadav-new-delhi-ito-ward-3-rewari</loc>
               <lastmod>2025-04-09T23:49:07.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-hyd-2017-14-gundala-sarvottam-rao-hyderabad-income-tax-officer-ward-11-3-hyderabad</loc>
               <lastmod>2025-04-10T01:00:04.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-hyd-2013-14-aster-private-limited-hyderabad-dy-cit-circle-1-1-hyderabad</loc>
               <lastmod>2025-04-10T01:00:07.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-hyd-2020-14-kalvakuntla-sudhir-rao-karta-of-kalvakuntla-venkata-rajeswara-rao-hyderabad-income-tax-officer-ward-4-2-hyderabad</loc>
               <lastmod>2025-04-10T00:35:12.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-hyd-2022-24-kolla-gowri-chennai-income-tax-officer-ward-2-chittoor</loc>
               <lastmod>2025-04-10T00:35:12.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-hyd-2019-14-aster-private-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T00:35:11.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-hyd-2021-14-adani-krishnapatnam-port-limited-nellore-assistant-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-04-10T00:35:13.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-ahd-2018-14-kankuben-udesingh-machi-prop-sunny-scrap-traders-vadodara-ito-ward-3-1-1-vadodara</loc>
               <lastmod>2025-04-09T20:14:05.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-jpr-2020-14-shri-naresh-jhanwar-jaipur-dcit-c-c-3-jaipur</loc>
               <lastmod>2025-04-10T04:21:04.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-jpr-2021-14-sawai-madhopur-urban-cooperative-bank-ltd-sawai-madhopur-addl-jdit-i-amp-ci-jaipur-jaipur</loc>
               <lastmod>2025-04-10T04:21:06.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-kol-2022-14-lalbaba-industrial-corporation-pvt-ltd-howrah-adit-cpc-bangalore</loc>
               <lastmod>2025-04-10T02:14:00.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-mum-2019-14-dcit-cc3-2-mumbai-alankit-exports-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T04:56:07.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-mum-2019-14-dcit-cc-3-2-mumbai-alankit-exports-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T04:56:07.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-mum-2022-14-m-s-alag-securities-pvt-ltd-mumbai-the-cit-a-22-mumbai</loc>
               <lastmod>2025-04-11T04:56:08.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-pun-2020-14-income-tax-office-ward-2-4-pune-nethawk-network-india-pvt-ltd-pune</loc>
               <lastmod>2025-04-11T08:21:00.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-jpr-2022-14-rajendra-and-ursula-joshi-holdings-private-limited-jaipur-principal-commissioner-of-income-tax-1-jaipur</loc>
               <lastmod>2025-04-10T04:28:00.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-jpr-2022-14-rajendra-and-ursula-joshi-food-industries-private-limited-jaipur-principal-commissioner-of-incometax-1-jaipur</loc>
               <lastmod>2025-04-10T04:28:00.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-jpr-2022-14-jagdish-prasad-dhaka-jaipur-dcit-circle-1-jaipur</loc>
               <lastmod>2025-04-10T04:21:11.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-viz-2022-24-manepalli-ranadheer-vijayawada-the-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:06.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-viz-2022-24-manepalli-ranadheer-vijayawada-the-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:06.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-viz-2021-24-the-assistant-commissioner-of-income-tax-circle-2-1-rajahmundry-swatantra-cancer-hospital-and-research-centre-private-limited-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:07.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3134-mum-2019-14-india-infrastructure-and-logistics-india-pvt-ltd-mumbai-acit-6-1-mumbai</loc>
               <lastmod>2025-04-11T12:00:08.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-mum-2022-14-dy-cit-central-cir-6-4-mumbai-m-s-citra-properties-ltd-mumbai</loc>
               <lastmod>2025-04-11T09:14:06.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-mum-2022-14-kamal-jajoo-worli-acit-21-2-piramal-chambers</loc>
               <lastmod>2025-04-11T09:14:06.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-mum-2022-14-sayed-saleem-ahmed-syed-khwazameyah-mumbai-dcit-23-3-mumbai</loc>
               <lastmod>2025-04-11T09:14:07.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-pan-2018-14-m-s-sankamtal-hotel-private-ltd-belagavi-the-asst-commissioner-of-income-tax-circle-2-1-belagavi</loc>
               <lastmod>2025-04-11T09:28:05.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7711-mum-2019-14-smt-bhanuben-dhanji-shah-mumbai-dcit-range-23-2-mumbai</loc>
               <lastmod>2025-04-11T03:42:05.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-mum-2022-14-concerto-software-and-systems-pvt-ltd-mumbai-dy-commissioner-of-income-tax-circle-15-1-2-mumbai</loc>
               <lastmod>2025-04-11T12:56:09.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-jodh-2018-14-m-s-laxminath-infrastructure-pvt-ltd-churu-acit-circle-jhunjhunu</loc>
               <lastmod>2025-04-11T16:35:04.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-jpr-2022-14-classic-aircon-jaipur-dcit-cpc-ito-wd-5-2-jaipur</loc>
               <lastmod>2025-04-11T16:35:10.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-mum-2022-14-hemson-private-limited-mumbai-deputy-commissioner-of-income-tax-circle-2-1-2-mumbai</loc>
               <lastmod>2025-06-13T03:54:43.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-del-2021-14-sma-nutrition-india-pvt-ltd-new-delhi-assesing-officer-national-e-assessment-centre-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-pun-2019-14-cvil-amp-electrical-projects-constructing-co-india-pvt-ltd-pune-income-tax-officer-ward-1-2-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-pun-2019-14-hanuman-sahkari-dudh-vyavasaik-va-krushi-purak-seva-sanstha-maryadit-yalgud-income-tax-officer-tds-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-pun-2019-14-m-s-malharmachi-holiday-resort-pune-assistant-commissioner-of-income-tax-circle-2-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-pun-2018-14-sidharth-ratanlal-bafna-jalgaon-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-pun-2019-14-l-h-manjusha-anil-lodha-late-shri-anil-b-lodha-nashik-assistant-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-pun-2021-14-progressive-enterprises-nashik-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-pun-2019-14-m-s-acclaim-industries-ltd-mumbai-dy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-pun-2019-14-galaxy-developers-pune-dy-commissioner-of-income-tax-central-circle-1-1-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-113-pun-2021-24-deputy-commissioner-of-income-tax-circle-1-1-pune-bmc-software-india-pvt-ltd-as-successor-of-kineticglue-online-communities-pvt-ltd-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-91-pun-2019-16-deputy-commissioner-of-income-tax-central-circle-2-4-pune-m-s-anshul-bhosale-reality-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-pun-2022-23-m-s-anshul-siddhi-promoters-amp-builders-pune-deputy-commissioner-of-income-tax-central-circle-2-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-pun-2022-23-m-s-anshul-bhosale-reality-pune-deputy-commissioner-of-income-tax-central-circle-2-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-pun-2019-14-forbes-marshall-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-pun-2019-14-lalit-sakalchand-gandhi-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-pun-2019-14-lalit-sakalchand-gandhi-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1859-pun-2018-14-assistant-commissioner-of-income-tax-circle-9-pune-m-s-mercedes-benz-india-pvt-ltd-pune</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-pun-2018-14-shri-dudhganga-vedganga-sahakari-sakhar-karkhana-ltd-kolhapur-assistant-commissioner-of-income-tax-circle-1-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-pun-2021-14-sunil-ambadas-kadam-aurangabad-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-pun-2021-14-rahul-paraji-arote-nashik-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-pun-2021-14-m-s-shubham-biz-facility-management-p-ltd-pune-assistant-commissioner-of-income-tax-cir-10-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-734-pun-2021-14-tuka-anu-udyog-pune-income-tax-officer-tds-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-736-pun-2021-14-tuka-anu-udyog-pune-income-tax-officer-tds-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-pun-2020-14-deputy-commissioner-of-income-tax-circle-8-pune-m-s-shree-stampings-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-555-del-2019-24-federal-mogul-goetze-india-ltd-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-bang-2022-14-sri-ranganathagiri-bhadravathi-assistant-commissioner-of-income-tax-cirlce-1-shimoga</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-bang-2013-14-m-s-google-india-private-limited-bangalore-dy-d-i-t-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-bang-2019-14-m-s-onmobile-global-limited-bangalore-assistant-commissioner-of-income-tax-circle-5-1-2-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-bang-2022-14-smt-karishma-sharma-bengaluru-income-tax-officer-international-taxation-ward-2-1-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-bang-2022-14-asha-devi-bangalore-the-principal-commissioner-of-income-tax-bangalore-2-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-bang-2015-14-dell-india-private-ltd-bangalore-jcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5938-del-2019-14-dcit-central-circle-31-new-delhi-bhilwara-energy-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9548-del-2019-14-bodycare-creations-limited-delhi-dcit-cpc-karnatka</loc>
               <lastmod>2025-07-07T14:10:02.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7098-del-2019-14-shashi-gupta-new-delhi-ito-ward-49-4-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-del-2019-14-dcit-circle-16-2-new-delhi-meneta-automotive-components-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-del-2021-14-nitrex-chemicals-india-ltd-new-delhi-neac-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2570-bang-2019-14-m-s-xchanging-solutions-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-bang-2022-14-danappa-arjun-biradar-bijapur-assistant-commissioner-of-income-tax-circle-1-vijaypur</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-srt-2019-14-ito-ward-2-3-7-surat-dinesh-t-gupta-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-srt-2020-14-ito-ward-7-vapi-m-s-parasmani-tubes-pvt-ltd-valsad</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-311-ahd-2017-16-m-s-maniprabha-impex-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-58-srt-2021-16-priynshi-creations-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-61-srt-2021-16-parag-syntex-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-srt-2021-16-parag-syntex-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-srt-2018-14-n-core-cables-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-07-10T08:17:37.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-srt-2021-14-savitaben-dhanjibhai-kankotia-ind-surat-pcit-1-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-288-del-2016-23-m-s-precision-realtors-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-chny-2020-24-s-manickavasagam-salem-acit-circle-2-salem</loc>
               <lastmod>2025-07-10T06:43:47.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3585-del-2019-14-kamal-kumar-sethi-new-delhi-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3588-del-2016-14-acit-new-delhi-m-s-precision-realtors-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-del-2022-14-balvinder-singh-haryana-pr-cit-rohtak</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-del-2021-14-suraj-bhan-sunil-kumar-and-co-nai-sarak-delhi-asstt-director-income-tax</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7675-del-2018-14-ito-exemptions-circle-1-1-delhi-association-of-india-universities-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3929-del-2019-14-ashok-kumar-chitlangia-delhi-ito-ward-46-1-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4753-del-2019-14-dcit-central-circle-7-new-delhi-high-valley-industries-corporation-solan</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4249-del-2017-14-mamta-dandriyal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4250-del-2017-14-mamta-dandriyal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4254-del-2017-14-sunil-dandriyal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5210-del-2019-14-hemant-vasisht-gurgaon-ito-ward-2-1-gurgaon</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-del-2021-14-rachna-sagar-pvt-ltd-daryaganj-delhi-asstt-director-income-tax</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8963-del-2019-14-dcit-circle-4-2-new-delhi-bharat-hotels-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-bang-2017-14-m-s-infosys-bpo-limited-bangalore-the-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-coch-2021-14-imperial-engineering-company-ernakulam-deputy-commissioner-of-income-tax-circle-2-1-ernakulam-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-coch-2022-14-the-acit-circle-1-kollam-mr-binu-john-kollam</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-coch-2022-14-sree-narayana-educational-and-cultural-trust-thrissur-the-dcit-exemption-circle-kochi</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-coch-2022-14-acit-central-circle-1-kochi-kochi-m-s-muthoot-finance-ltd-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-coch-2022-14-kerala-small-idustries-development-corporation-ltd-thiruvananthapuram-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-bang-2021-14-wipro-ge-healthcare-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-ind-2019-14-iqra-world-education-society-bhopal-c-i-t-e-bhopal</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ind-2018-14-deputy-commissioner-of-income-tax-3-1-indore-shri-rajeev-ajmera-indore</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-ahd-2016-14-uttar-gujarat-vij-company-ltd-mehsana-the-income-tax-officer-ward-2-1-4-baroda</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-ahd-2018-14-the-dcit-circle-2-1-1-baroda-uttar-gujarat-vij-company-ltd-mehsana</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-ahd-2018-14-manibhadra-securities-services-pvt-ltd-ahmedabad-ito-ward-2-1-4-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-bang-2022-24-xchanging-solutions-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-bang-2022-24-xchanging-solutions-limited-bangalore-the-income-tax-officer-ward-7-1-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-bang-2022-24-m-s-bangalore-electricity-company-limited-bangalore-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-81-bang-2022-24-conduent-business-services-india-llp-formerly-known-as-xerox-business-services-india-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-bang-2022-24-m-s-middleby-celforts-innovations-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-mum-2022-14-m-s-firstflight-properties-pvt-ltd-mumbai-the-acit-cc-5-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-mum-2021-14-m-s-bazigar-trading-p-ltd-mumbai-dy-cit-cc-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-mum-2021-14-m-s-bazigar-trading-p-ltd-mumbai-dy-cit-cc-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-bang-2022-24-olf-india-software-private-limited-ulsoor-assistant-commissioner-of-income-tax-circle-5-1-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-166-mum-2022-24-ito-32-2-1-mumbai-shri-samarendra-pathak-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-mum-2022-14-shri-arvin-damodarlal-biyani-mumbai-dcit-11-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-mum-2022-14-faza-three-autofad-ltd-mumbai-dcit-cir-6-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4600-mum-2009-14-dcit-cir-7-1-mumbai-peninsula-land-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-mum-2022-14-shree-global-tradefin-ltd-mumbai-cit-central-circle-5-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7412-mum-2017-14-juniper-networks-india-pvt-ltd-mumbai-dcit-cc-2-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-mum-2021-14-dhanesh-trading-co-mumbai-ito-19-1-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-mum-2021-14-dhanesh-trading-co-mumbai-ito-19-1-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-jpr-2022-14-scholar-s-education-trust-of-india-602-a-trimurty-dave-apartment-jai-singh-highway-marg-bani-park-jaipur-cit-exemption-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-jpr-2022-14-the-ajmer-cooperative-thrift-and-saving-society-limited-ajmer-ajmer-cit-a-nfac-ajmer</loc>
               <lastmod>2025-07-25T05:53:52.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-jpr-2022-14-the-churu-central-co-operative-bank-limited-churu-rajasthan-principal-commissioner-of-income-tax-2-ncr-building-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-chny-2018-14-acit-central-circle-2-1-chennai-m-s-mohan-breweries-amp-distilleries-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-bang-2018-14-assistant-commissioner-of-income-tax-central-circle-2-2-bangalore-m-s-sri-basaveshwar-veerashaiva-vidyavardhak-sangha-bagalkote</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2776-bang-2017-14-sri-basaveshwar-veerashaiva-vidyavardhak-sangha-bagalkot-deputy-commissioner-of-income-tax-central-circle-2-2-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-bang-2022-14-amasebail-vyvasaya-seva-sahakari-sangha-limited-udupi-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-bang-2022-14-kantilal-jain-bangalore-income-tax-officer-ward-3-3-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-bang-2021-14-sri-g-s-shivanna-huf-bangalore-the-principal-commissioner-of-income-tax-bengaluru-4-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-pun-2020-24-income-tax-officer-pune-shri-naresh-kishor-malkani-pune</loc>
               <lastmod>2025-07-31T10:04:59.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-92-ind-2020-16-shri-kailash-narayan-patidar-bhopal-the-dcit-central-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-94-ind-2020-16-shri-kailash-narayan-patidarr-bhopal-dcit-central-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-41-ind-2019-16-the-jcit-bhopal-smt-rekha-gupta-jhansi</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-97-ind-2019-16-m-s-sagar-menufactures-bhopal-the-dcit-central-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-111-ind-2019-16-the-acit-central-2-bhopal-m-s-sagar-menufactures-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-179-ind-2020-16-the-acit-central-1-bhopal-m-s-vaibhav-enterprises-satna</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-180-ind-2020-16-the-dcit-central-1-bhopal-m-s-vaibhav-enterprises-satna</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-ahd-2017-14-adinath-leasing-and-finance-p-ltd-ahmedabad-the-income-tax-officer-ward-1-1-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-rjt-2017-14-m-s-devang-petroleum-jamnagar-income-tax-officer-ward-3-5-jamnagar</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-rjt-2018-14-maheshbhai-mohanlal-joshi-rajkot-the-ito-ward-2-1-2-rajkot</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-ahd-2019-14-shree-rama-multi-tech-ltd-ahmedabad-the-dcit-circle-4-1-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-ahd-2018-14-nitaben-shaileshbhai-patel-ahmedabad-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-ahd-2020-23-shri-sanjiv-chandravadan-shah-vadodara-the-acit-circle-1-2-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-229-ahd-2017-16-the-deputy-commissioner-of-income-tax-central-circle-1-baroda-shri-mayur-b-patel-baroda</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-pun-2020-14-kirloskar-industries-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1582-pun-2019-14-rayat-sahakari-sakhar-karkhana-limited-satara-assistant-commissioner-of-income-tax-satara-circle-satara</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-pun-2020-14-karan-tejraj-builders-pune-pr-commissioner-of-income-tax-2-pune</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-pun-2020-14-lokmangal-co-operative-bank-ltd-solapur-assistant-commissioner-of-income-tax-circle-2-solapur</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1848-pun-2018-14-income-tax-officer-ward-2-3-aurangabad-shri-ajay-hastimal-jain-aurangabad</loc>
               <lastmod>2025-08-20T11:43:37.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-770-pun-2018-14-walvekar-brothers-amp-co-pune-income-tax-officer-ward-3-2-pune</loc>
               <lastmod>2025-08-20T11:43:37.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1740-pun-2018-14-sigma-electric-manufacturing-corporation-pvt-ltd-formerly-known-as-sigma-electric-manufacturing-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-10-pune</loc>
               <lastmod>2025-08-20T11:43:37.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-pun-2018-14-forbes-marshall-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-08-20T11:43:37.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-pun-2020-14-girish-yegappa-tangadi-pune-income-tax-officer-ward-2-4-sangli</loc>
               <lastmod>2025-08-20T11:43:37.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-ahd-2014-14-doshion-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2412-ahd-2014-14-the-dcit-osd-range-1-ahmedabad-m-s-doshion-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ahd-2017-14-the-dcit-circle-1-1-2-ahmedabad-m-s-doshion-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-ahd-2018-14-m-s-doshion-private-ltd-ahmedabad-addl-cit-range-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-ahd-2018-14-m-s-doshion-private-ltd-ahmedabad-dcit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-ind-2016-14-m-s-balajee-sterling-builder-bhopal-the-dcit-1-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-ind-2022-14-m-s-eagle-techsec-communication-india-p-ltd-indore-dcit-cpc-bangalore</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-ind-2022-14-m-s-aakash-global-foods-p-ltd-indore-dcit-cpc-bangalore</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1889-ahd-2019-14-gaurangbhai-chimanbhai-kapadia-kheda-the-ito-ward-2-nadiad</loc>
               <lastmod>2025-08-20T11:11:10.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-mum-2022-14-radhakrishna-devanna-nayak-mumbai-national-faceless-appeal-centre-mumbai</loc>
               <lastmod>2025-04-09T18:49:07.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-946-mum-2021-14-creative-ashtech-powr-projects-p-ltd-mumbai-asst-cit-14-1-2-mumbai</loc>
               <lastmod>2025-04-09T18:35:06.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-mum-2022-14-income-tax-officer-17-2-1-mumbai-idbi-staff-co-operative-credit-society-ltd-mumbai</loc>
               <lastmod>2025-04-09T18:35:06.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-mum-2021-14-dy-cit-cc-8-1-mumbai-m-s-ramond-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-mum-2020-14-wns-global-services-pvt-ltd-mumbai-dy-cit-circle-14-3-1-mumbai</loc>
               <lastmod>2025-04-10T04:14:08.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1413-mum-2021-14-durga-co-op-credit-society-ltd-mumbai-o-o-the-income-tax-officer-wd-22-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-mum-2022-14-sayed-saleemmahmed-bashs-mumbai-dcit-23-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-mum-2022-14-navinchand-amarchand-shrimal-mumbai-ito-19-2-4-mumbai-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-mum-2022-14-jagat-prakash-co-op-hsg-society-ltd-mumbai-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-mum-2021-14-the-mysore-co-op-housing-society-ltd-mumbai-pr-cit-27-navi-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-mum-2017-14-syncom-healthcare-ltd-mumbai-dcit-7-2-mumbai</loc>
               <lastmod>2025-04-09T22:21:06.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2122-mum-2021-14-m-s-c-m-bright-bars-pvt-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-04-09T18:35:07.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-bang-2020-14-yokogawa-india-limited-bangalore-assistant-commissioner-of-income-tax-ltu-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-hyd-2018-14-dy-commissioner-of-income-tax-circle-17-1-hyderabad-dr-reddy-s-laboratories-limited-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-hyd-2018-14-dy-commissioner-of-income-tax-circle-17-1-hyderabad-dr-reddy-s-laboratories-limited-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-hyd-2018-14-dy-commissioner-of-income-tax-circle-17-1-hyderabad-dr-reddy-s-laboratoreis-limited-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-hyd-2018-14-dr-reddy-s-laboratories-limited-hyderabad-dy-commissioner-of-income-tax-circle-17-1-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-539-bang-2022-17-ibm-india-private-limited-bangalore-the-joint-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-mum-2020-14-dy-cit-cc-7-2-mumbai-m-s-mumbai-nasik-expressway-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-mum-2020-14-dy-cit-cc-7-2-mumbai-m-s-mumbai-nasik-expressway-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-pun-2018-14-mallikarjun-b-patil-aurangabad-assistant-commissioner-of-income-tax-central-circle-aurangabad</loc>
               <lastmod>2025-08-20T11:43:37.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-779-pun-2019-14-yogesh-shashikant-saraswate-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-08-20T11:43:37.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-pun-2018-14-ranganath-salke-pune-addl-commissioner-of-income-tax-range-8-pune</loc>
               <lastmod>2025-08-20T11:43:37.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-pun-2018-14-pinwheel-technology-pvt-ltd-pune-income-tax-officer-ward-4-5-pune</loc>
               <lastmod>2025-08-20T11:43:37.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1259-pun-2018-14-deelip-v-kotecha-jalgaon-assistant-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-pun-2020-14-netsurf-entertainment-llp-pune-income-tax-officer-ward-2-2-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-pun-2020-14-deputy-commissioner-of-income-tax-circle-14-pune-m-s-baramati-taluka-sahakari-dudh-utpadak-sangh-maryadit-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1938-pun-2017-14-deputy-commissioner-of-income-tax-circle-1-2-pune-dhariya-construction-pvt-ltd-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-del-2020-14-mohd-shahzad-ghaziabad-dcit-circle-1-ghaziabad</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8074-del-2019-14-golden-green-golf-amp-resort-ltd-gurgaon-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8325-del-2018-14-muzaffarnagar-district-cooperative-bank-ltd-muzaffarnagar-acit-circle-1-muzaffarnagar</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-del-2019-14-parag-agro-tech-private-limited-new-delhi-acit-circle-19-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2418-ahd-2017-14-m-s-genus-electrotech-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9516-del-2019-14-acit-central-circle-moradabad-genus-electrotech-ltd-ahamedabad</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9515-del-2019-14-acit-central-circle-moradabad-genus-electrotech-ltd-ahamedabad</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9514-del-2019-14-acit-central-circle-moradabad-genus-electrotech-ltd-ahamedabad</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9513-del-2019-14-acit-central-circle-moradabad-genus-electrotech-ltd-ahamedabad</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4027-del-2019-14-acit-circle-17-1-new-delhi-monnet-ispat-amp-energy-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4617-del-2019-14-deloitte-haskins-amp-sells-gurugram-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-del-2018-14-mangal-singh-khatana-ghaziabad-ito-ward-1-4-ghaziabad</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-del-2020-14-mdlr-airlines-p-ktd-new-delhi-dcit-central-circle-14-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8053-del-2019-14-global-autotech-ltd-new-delhi-acit-circle-10-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5931-del-2017-14-acit-circle-54-1-new-delhi-rajiv-agarwal-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7418-del-2018-14-coronet-hotel-services-amp-suppliers-pvt-ltd-delhi-ito-ward-6-3-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-del-2020-14-acit-circle-30-1-new-delhi-hare-krishna-orchid-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-nag-2021-14-dp-jain-dariapur-jasondhi-annuity-road-project-pvt-ltd-napgur-the-principal-commissioner-of-income-tax-central-nagpur</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3159-del-2019-14-surya-enterprises-pvt-ltd-new-delhi-ito-ward-9-4-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5921-del-2019-14-addl-cit-special-range-3-new-delhi-dcm-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-del-2020-14-heidrick-and-struggles-inc-gurgaon-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4622-del-2017-14-addl-cit-special-range-9-new-delhi-the-hindustan-times-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7620-del-2018-14-acit-cc-5-new-delhi-ncml-industries-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-chny-2014-14-royal-sundaram-alliance-insurance-company-limited-chennai-addl-cit-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-chny-2018-14-r-stahl-private-limited-kancheepuram-dcit-corporate-circle-5-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-chny-2022-14-shri-kandasamy-velayudam-chennai-ito-corporate-ward-6-1-chenai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2684-chny-2018-14-govindas-purushothamadass-huf-chennai-ito-non-corporate-ward-3-4-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-chny-2021-14-abt-limited-chennai-the-pcit-central-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3129-chny-2018-14-bharath-promoters-chennai-acit-non-corporate-circle-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-chny-2018-14-dhanapal-giridharan-chennai-ito-non-corporate-ward-9-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-chny-2019-14-s-chandramouli-chennai-ito-non-corporate-ward-13-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-chny-2019-24-dr-a-thirumagal-ph-d-tirunelveli-acit-circle-1-tirunelveli</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-chny-2022-23-shri-sudhakar-chennai-dcit-ncc-19-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-75-chny-2022-24-b-shanthilal-choudry-chennai-ito-ncw-6-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-chny-2017-14-empee-distilleries-ltd-chennai-addl-cit-corporate-range-2-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-chny-2017-14-empee-distilleries-ltd-chennai-addl-cit-corporate-range-2-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-chny-2015-14-ych-logistics-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-ctk-2021-23-m-s-trl-krosaki-refractories-limited-jharasugudha-acit-circle-1-1-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-ctk-2021-16-d-d-builders-limited-bhubaneswar-acit-central-circle-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-ctk-2021-24-national-aluminium-company-ltd-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-ctk-2021-24-ito-ward-1-3-bhubaneswar-om-sri-nilamadhab-builders-pvt-ltd-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-ctk-2022-24-joharimal-high-school-cuttack-ito-exemption-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-ctk-2019-14-orissa-sponge-iron-amp-steel-limited-kolkata-dcit-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ctk-2020-14-serajuddin-amp-co-kolkata-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-b-n-ramachandra-huf-rep-by-its-kartha-sri-b-n-ramachandra-the-deputy-commissioner-of-income-tax-circle-12-889-2017</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tvl-sms-limited-represented-by-its-authorised-signatory-mr-c-gnanamurugan-the-appellate-deputy-commissioner-st-tirunelveli-division-palayamkottai-and-the-assistant-commissioner-st-fac-palayamkottai-17767-17768-17769</loc>
               <lastmod>2025-09-18T07:02:21.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-peerless-general-finance-and-investment-co-ltd-assistant-commissioner-of-income-tax-circle-3-1-kolkata-ors-477</loc>
               <lastmod>2025-09-18T07:02:21.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-sheth-commercial-co-itat-49-2021</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gvpr-engineers-limited-the-dy-commissioner-of-income-tax-central-circle-5-242-2022</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-m-s-laila-nutraceuticals-259-2015-283-2015-330-2015-45-2016-106-2016-25-2017-121-2017-192-2017</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-hari-prasad-venkata-subrahmanya-mandavilli-union-of-india-and-ministry-of-corporate-affairs-and-registrar-of-companies-for-state-of-telangana-31295</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-mum-2022-14-mehara-eyetech-pvt-ltd-mumbai-asstt-commissioner-of-income-tax-circle-1-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:38:19.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-benami-transaction-and-initiating-officer-under-the-prohibition-of-benami-property-transactions-act-1988-room-no-250-statue-circle-ncrb-income-tax-office-jaipur-and-union-of-india-through-its-secretary-income-tax-department-government-of-india-new-delhi-smt-sanju-devi-w-o-late-shri-naruram-meena-ward-no-6-famnawali-dhani-deepawas-via-ganeshwar-tehsil-neem-ka-thana-district-sikar-rajasthan-and-m-s-manglam-build-developers-limited-a-registered-companies-registered-under-the-companies-act-1956-through-its-authorized-signatory-shri-sanjay-gupta-and-shri-sanjay-gupta-son-of-shri-nand-kishore-gupta-resident-of-c-9-barwada-house-civil-lines-jaipur-and-hazelnut-construction-pvt-ltd-through-authorized-representative-sh-sanjay-harkishore-parekh-and-smt-pallavi-mishra-wife-of-sh-abhishek-mishra-resident-of-a-801-auram-apartment-tilak-marg-c-scheme-jaipur-and-m-s-amar-pratap-developers-private-limited-through-its-director-shri-ashok-kumar-modi-and-shri-ashok-kumar-modi-resident-of-a-21-sadul-ganj-bikaner-1520-2019</loc>
               <lastmod>2025-09-18T07:06:14.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-of-kerala-represented-by-deputy-commissioner-law-in-charge-commercial-taxes-thiruvananthapuram-hotel-city-heights-chettikulangara-thiruvananthapuram-68-2018</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharatkumar-rajendraprasad-dave-assistant-commissioner-of-income-tax-circle-4-1-1-ahmedabad-16054-2021</loc>
               <lastmod>2025-09-18T06:53:24.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satish-lallan-mishra-income-tax-officer-ward-5-3-1-5856-2022</loc>
               <lastmod>2025-09-18T06:53:24.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/martin-puthumana-thomas-assistant-commissioner-of-income-tax-circle-1-kannur-range-and-principal-commissioner-of-income-tax-aayakar-bhavan-mananchira-kozhikode-and-commissioner-of-income-tax-appeals-aayakar-bhavan-mananchira-kozhikode-594-2022</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-k-builders-deputy-commissioner-of-income-tax-central-circle-2-and-commissioner-of-income-tax-appeals-iii-and-principal-commissioner-of-income-tax-and-principal-chief-commissioner-of-income-tax-and-central-board-of-direct-taxes-and-principal-director-general-of-income-tax-investigation-27643</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alliance-homes-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-income-tax-department-national-faceless-assessment-centre-new-delhi-and-the-assistant-commissioner-office-of-the-deputy-commissioner-of-income-tax-circle-i-kannur-and-the-income-tax-officer-circle-i-aayakar-bhavan-office-of-the-addl-joint-commissioner-of-income-tax-kannothumchal-chovva-p-o-kannur-22904</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nagindas-kasturchand-and-bros-principal-commissioner-of-income-tax-3-ahmedabad-16651-of-2021</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-of-kerala-represented-by-deputy-commissioner-law-in-charge-commercial-taxes-thiruvananthapuram-hotel-city-heights-chettikulangara-thiruvananthapuram-68-2018</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-ahd-2018-14-the-acit-circle-1-1-1-vadodara-gujarat-energy-transmission-corpn-ltd-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-ahd-2019-14-shantilal-m-patel-ahmedabad-the-ito-ward-4-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ahd-2019-14-exim-club-vadodara-commi-of-incometax-1-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ahd-2019-14-prolific-research-pvt-ltd-ahmedabad-ito-int-tax-ward-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-rpr-2019-14-mesers-vicon-motorcycle-and-scooter-india-private-limited-raipur-assisttant-commissioner-of-income-tax-circle-4-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-asr-2018-14-shri-ravi-narula-ferozepur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-asr-2018-14-smt-adeeksha-narula-amritasr-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-asr-2019-14-measage-guru-nanak-milk-products-ferozepur-cantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-asr-2019-14-measage-guru-nanak-milk-products-ferozepur-cantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-asr-2019-14-shri-jagtar-singh-hoshiarpur-income-tax-officer-ward-2-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-asr-2021-14-m-s-bhagwati-lacto-vegetarian-exports-private-limited-ferozepur-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-asr-2022-14-shri-mati-sonali-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-asr-2019-14-deputy-commissioner-of-income-tax-circle-1-bathinda-measage-p-d-shekhsaria-trading-company-private-limited-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-asr-2017-14-the-dy-commissioner-of-income-tax-circle-1-examption-chandigarh-m-s-amritsar-improvement-trust-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-asr-2017-14-m-s-pinku-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-asr-2017-14-m-s-pinku-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-asr-2017-14-shri-manjit-krishan-malhotra-abohar-joint-commisioner-of-income-tax-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-asr-2018-14-mesers-amarnarth-aggarwal-builders-pvt-ltd-bathinda-deputy-commissioner-of-income-tax-circle-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-asr-2018-14-shrimati-rani-ludhiana-income-tax-officer-ward-2-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-asr-2020-14-shri-amrit-parkash-sehgal-huf-jalandhar-income-tax-officer-ward-2-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-asr-2021-14-shri-abdul-rasid-sofi-anantnag-income-tax-officer-anantnag</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-asr-2018-14-mesers-hotel-grand-mumtaz-srinagar-assistant-commissioner-of-income-tax-circle-3-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-asr-2020-14-shrimati-veena-aggarwal-jammu-assistant-commissioner-of-income-tax-circle-2-jammu</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-asr-2018-14-shri-irfan-ahmed-goni-jammu-income-tax-oficer-dhar-road-udhampur</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-asr-2021-14-shri-jagjit-singh-brar-ferozepur-principal-commissioner-of-income-tax-1-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7159-mum-2018-14-mahindra-homes-pvt-ltd-mumbai-ito-rg-7-2-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-mum-2022-14-m-s-ravi-developments-mumbai-acit-central-circle-2-thane</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5709-mum-2014-14-macquare-capital-securities-india-p-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5636-mum-2014-14-dcit-3-2-mumbai-macquarie-capital-india-p-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-asr-2018-14-shri-nirmolak-singh-ferozpur-cantt-the-income-tax-officer-ward-3-2-ferozpur</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-rpr-2018-23-shri-sunil-kumar-agrawal-raigarh-assistant-commissioner-of-income-tax-central-2-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-rpr-2017-14-assistant-commissioner-of-income-tax-circle-1-1-bhilai-m-s-kuber-developers-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-rpr-2019-14-deepali-kothari-raipur-assistant-commissioner-of-income-tax-central-circle-ii-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-ahd-2021-14-bimal-keshavlal-patel-rajkot-the-pr-cit-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-srt-2020-14-kerman-minocher-buhariwala-navsari-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-srt-2021-14-sitaram-prints-pvt-ltd-surat-dy-commissioner-of-income-tax-c-circle-2entral-cir-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-srt-2018-14-m-s-priya-impex-surat-income-tax-officer-ward-3-3-5-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-pun-2018-14-suresh-laxman-kamathe-pune-income-tax-officer-ward-14-4-pune</loc>
               <lastmod>2025-10-16T12:46:57.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-srt-2020-14-kiranben-yogeshbhai-patel-surat-ito-ward-2-2-2-surat</loc>
               <lastmod>2025-11-19T05:53:04.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-pun-2017-14-deputy-commissioner-of-income-tax-pune-mukund-bhavan-trust-pune</loc>
               <lastmod>2025-10-03T14:30:27.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-23-hyd-2019-23-coastal-projects-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-1-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-hyd-2019-23-tumu-rajkumar-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-mum-2022-14-dy-cit-central-circle-4-2-mumbai-m-s-mindspace-business-parks-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-mum-2020-14-arvind-r-anand-navi-mumbai-ito-28-1-2-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-mum-2021-14-acit-cent-cir-2-1-mumbai-m-s-lilavati-kirtilal-mehta-medical-trust-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-mum-2022-14-m-s-rogay-charities-no-1-mumbai-ito-exemption-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-mum-2018-14-dcit-cen-cir-5-1-mumbai-martand-properties-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6681-mum-2019-14-masroor-hussain-masood-ahmed-shaikh-mumbai-ito-27-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2369-mum-2021-14-smt-monica-chattopadhya-mumbai-acit-circle-28-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2368-mum-2021-14-citra-properties-limited-delhi-cit-a-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-mum-2021-14-netizen-engineering-p-ltd-mumbai-pr-cit-circle-8-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1792-mum-2022-14-jaidevi-bhavesh-ajmera-mumbai-ito-19-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-mum-2022-14-reliance-retail-ltd-mumbai-acit-cir-8-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-mum-2022-14-tater-realty-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-mum-2022-14-tater-realty-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-mum-2022-14-tater-realty-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-mum-2020-14-radha-madhav-investment-p-ltd-mumbai-dy-cit-circle-3-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7547-mum-2012-14-cifco-finance-ltd-mumbai-asst-cit-osd-ii-cir-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-mum-2022-14-dcit-central-circle-1-2-mumbai-jay-ketan-parikh-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-income-tax-department-24623</loc>
               <lastmod>2025-12-25T08:35:21.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-gty-2019-14-assistant-commissioner-of-income-tax-circle-2-guwahati-assam-power-distribution-company-limited-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ran-2021-14-satendra-kumar-jalan-ranchi-pr-cit-c-patna-patna</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-ran-2021-14-satendra-kumar-jalan-huf-ranchi-pr-cit-c-patna-patna</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-gty-2019-23-assam-power-distribution-company-limited-guwahati-assistant-commissioner-of-income-tax-circle-2-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-kol-2019-14-sunil-kumar-hawelia-kolkata-d-c-i-t-circle-1-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-kol-2021-14-energy-development-co-ltd-kolkata-ito-ward-7-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-kol-2019-14-m-s-innova-tie-up-private-limited-kolkata-ito-ward-12-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-kol-2018-14-almatis-alumina-private-ltd-kolkata-dcit-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-pat-2018-14-arun-construction-bhagalpur-acit-circle-1-bhagalpur</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-chny-2021-14-rajagopal-finance-and-leasing-p-ltd-madurai-ito-madurai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2791-chny-2018-14-gaurav-kumar-goenka-chennai-dcit-corporate-circle-4-2-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-chny-2022-14-shri-s-manoharan-coimbatore-dcit-central-circle-2-coimbatore</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-chny-2021-14-preludesys-india-pvt-ltd-kanchipuram-dcit-cpc-bengaluru</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-chny-2021-14-loganathan-madhavan-chennai-itd-nfac-delhi</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-chny-2019-14-malar-sivakumar-salem-ito-ward-1-4-salem</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-rpr-2021-14-m-s-r-n-construction-bhilai-dy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-12-09T12:10:51.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-rpr-2022-14-shivendra-singh-raipur-assessing-officer-ward-3-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-rpr-2017-14-brij-mohan-narang-bilaspur-income-tax-officer-2-2-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-rpr-2019-14-gramin-sewa-sahakari-samiti-maryadit-vill-siriyadih-distt-balodabazar-income-tax-officer-bhatapara</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-rpr-2017-14-shri-pramatha-ranjan-biswas-korba-the-deputy-commissioner-of-income-tax-circle-korba</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-alld-2021-24-amit-kumar-gupta-allahabad-acit-circle-1-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-vns-2019-14-jaiveer-singh-gorakhpur-acit-range-1-gorakhpur</loc>
               <lastmod>2025-12-23T08:22:15.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-vns-2022-14-smt-beena-gupta-gorakhpur-income-tax-officer-ward-1-2-gorakhpur</loc>
               <lastmod>2025-12-23T08:22:15.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-vns-2022-14-galaxy-life-care-services-pvt-ltd-varanasi-dc-acit-r-3-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-vns-2018-14-smt-geeta-devi-jaunpur-ito-1-jaunpur</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-vns-2020-14-shri-radhey-shyam-jaiswal-azamgarh-ito-ward-3-2</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-vns-2020-14-m-s-grace-infrazone-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-vns-2022-14-ganesh-prasad-varanasi-the-dc-acit-r-1-varananasi</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-vns-2020-14-hassan-construction-ballia-dy-cit-circle-02-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-vns-2022-14-poorvanchal-vikas-foundation-ghazipur-the-income-tax-officer-ward-3-5-ghazipur</loc>
               <lastmod>2025-12-23T08:22:15.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-mum-2022-14-acit-of-income-tax-circle-1-kalyan-m-s-thakor-electronics-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7519-mum-2019-14-dr-pushpa-singh-alias-pushpa-singh-mumbai-dcit-cc-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-mum-2021-14-edelweiss-financail-services-ltd-mumbai-dy-cit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-mum-2022-14-dcit-central-circle-7-2-mumbai-m-s-svp-global-textiles-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-mum-2021-14-asstt-cit-5-1-1-mumbai-m-s-general-atlantic-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7814-mum-2019-14-alia-premedia-services-pvt-ltd-mumbai-dy-cit-circle-14-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-first-respondent-and-second-respondent-1116</loc>
               <lastmod>2025-12-25T10:11:08.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-rajesh-c-union-of-india-and-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-820-2022-829-2022-865-2022-981-2022</loc>
               <lastmod>2025-12-25T11:30:25.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-samir-chandra-saha-s-o-lt-dhirendra-chandra-saha-the-union-of-india-represented-by-the-secretary-to-the-government-of-india-ministry-of-finance-department-of-finance-and-the-commissioner-of-central-goods-and-service-tax-and-the-assistant-commissioner-central-goods-and-service-tax-tripura-division-and-the-superintendent-of-goods-and-service-tax-range-agartala-ii-and-the-superintendent-of-enforcement-central-goods-and-service-tax-tripura-division-and-the-chairman-cum-managing-director-tripura-state-electrical-corporation-ltd-and-shri-samir-saha-contractor-428</loc>
               <lastmod>2025-12-25T10:20:28.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-r-cold-storage-union-of-india-and-income-tax-department-723</loc>
               <lastmod>2025-12-25T12:00:23.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aleeta-mary-eldho-union-of-india-ministry-of-external-affairs-and-directorate-general-of-shipping-and-the-national-university-of-advanced-legal-studies-and-the-registrar-the-national-university-of-advanced-legal-studies-22590</loc>
               <lastmod>2025-12-25T11:45:19.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-rajesh-c-union-of-india-and-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-820-2022-829-2022-865-2022-981-2022</loc>
               <lastmod>2025-12-25T11:30:25.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-hyd-2019-14-dy-commissioner-of-income-tax-circle-1-2-hyderabad-coastal-projects-private-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-hyd-2022-14-solex-commercial-amp-credit-private-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-hyd-2016-14-dr-reddys-laboratories-limited-hyderabad-hyderabad-acit-circle-1-2-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-hyd-2022-14-chidipothu-srinivasa-rao-prakasam-income-tax-officers-ward-1-ongole</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-hyd-2019-14-n-jaiveer-reddy-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-hyd-2019-14-tumu-rajkumar-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-hyd-2019-14-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad-tumu-rajkumar-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-hyd-2019-14-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad-tumu-rajkumar-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-hyd-2019-14-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad-tumu-rajkumar-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1555-hyd-2019-14-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad-tumu-rajkumar-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1695-hyd-2019-14-balakrishna-makala-shamshabad-income-tax-officer-ward-8-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-hyd-2020-14-assistant-commissioner-of-income-tax-central-circle3-1-hyderabad-ramky-energy-and-environment-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7830-mum-2019-14-marve-beach-realtors-pvt-ltd-mumbai-ito-10-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-atchutaramanaiah-patrudu-makena-income-tax-department-28175</loc>
               <lastmod>2025-12-25T08:35:21.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujan-builders-private-limited-ito-ward-24-1-delhi-11872-2022</loc>
               <lastmod>2025-12-25T10:20:25.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-ahd-2018-14-shri-jayeshkumar-manubhai-shah-gnadhinagar-cit-gandhinagar-gandhinagar</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-ahd-2018-14-m-s-shree-ganesh-builders-ahmedabad-the-ito-ward-3-2-10-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2218-mum-2021-14-dcit-cent-cir-4-2-mumbai-m-s-k-raheja-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-mum-2022-14-kirtida-rameshchandra-chandarana-mumbai-cit-a-national-faceless-appeal-center-delhi</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-mum-2019-14-kamla-ankur-venture-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-mum-2019-14-kamla-ankur-venture-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-mum-2019-14-kamla-ankur-venture-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-mum-2019-14-kamlashri-builders-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-mum-2019-14-kamlashri-builders-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-mum-2019-14-kamla-landmarc-infra-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-mum-2019-14-kamla-landmarc-infra-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-mum-2019-14-kamla-landmarc-infra-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4346-mum-2019-14-kamlashri-developers-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4348-mum-2019-14-kamlashri-developers-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4349-mum-2019-14-kamlashri-developers-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4377-mum-2019-14-kamla-shanti-landmarc-property-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4384-mum-2019-14-kamlashmi-realities-mumbai-dcit-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4217-mum-2019-14-kamla-shubham-estate-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4221-mum-2019-14-kamla-ankur-developer-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4223-mum-2019-14-kamla-ankur-developer-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-mum-2020-14-kamla-landmarc-properties-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3771-mum-2017-14-estate-of-late-shri-ramnikalla-mehta-mumbai-dcit-cen-cir-8-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-del-2020-14-central-news-agency-pvt-ltd-new-delhi-dcit-circle-5-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-del-2022-14-samarpit-suraksha-private-limited-delhi-ito-ward-22-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-del-2022-14-dharamjit-singh-delhi-acit-circle-52-1-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-del-2022-14-ansal-api-infrastructure-ltd-new-delhi-acit-circle-2-2-delhi-delhi</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3791-del-2018-14-sunny-nagpal-saharanpur-pr-cit-muzaffarnagar</loc>
               <lastmod>2026-01-09T09:47:59.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8125-del-2018-14-savi-leathers-noida-acit-circle-43-1-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3507-mum-2016-14-sun-pharmaceutical-industries-mumbai-jcit-20-3-mumbai</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-921-ahd-2017-14-the-dy-commissioner-of-income-tax-circle-2-1-1-baroda-m-s-sun-pharmaceuticals-industries-limited-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2389-ahd-2015-14-joshi-technologies-international-inc-ahmedabad-the-asstt-dit-intl-taxn-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ahd-2020-14-dcit-circle-1-1-1-ahmedabad-adani-enterprises-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-ahd-2020-14-the-dcit-circle-1-1-1-ahmedabad-m-s-adani-enterprise-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3336-ahd-2014-14-the-ito-ward-7-2-1-ahmedabad-m-s-asian-agency-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-ahd-2017-14-the-ito-ward-3-3-5-ahmedabad-m-s-panchdeep-consultants-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-rjt-2018-14-shri-rani-tower-flat-owners-association-rajkot-the-assistant-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-rjt-2022-14-m-s-ardeec-engineering-sau-p-ltd-wadhwan-surendranagar-the-pr-cit-3-ahmeadabad-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-chny-2019-14-m-s-v-v-v-amp-sons-edible-oils-ltd-virudhunagar-dcit-central-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-chny-2021-14-shankara-reddy-hareesh-hosur-ito-ward-1-hosur</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-chny-2021-14-bharath-balasubramanian-coimbatore-ito-non-corporate-ward-4-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-chny-2022-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-pattukottai-acit-circle-1-thanjavur</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-chny-2020-14-acit-cuddalore-circle-cuddalore-m-s-the-cuddalore-district-central-co-operative-bank-ltd-cuddalore</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-chny-2009-14-smt-p-d-anuradha-coimbatore-acit-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-chny-2018-14-a-nagarajan-attur-ito-ward-1-2-salem</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-chny-2012-14-shri-a-vijayakant-chennai-acit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-chny-2017-14-acit-corporate-circle-2-madurai-t-v-sundaram-iyengar-amp-sons-ltd-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2998-chny-2019-14-flotherm-engineers-pvt-ltd-chennai-dcit-cc-2-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3217-chny-2019-14-il-amp-fs-tamilnadu-power-co-ltd-chennai-dcit-company-circle-2-92-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-308-chny-2019-24-p-pramod-jain-chennai-jcit-range-vi-now-dcit-non-corporate-circle-9-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-72-chny-2022-24-dcit-circle-3-1-trichy-shri-srinivasan-devendran-trichy</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-40-chny-2017-23-rasi-assets-corp-coimbatore-acit-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-chny-2020-24-thiagarajar-mills-p-limited-madurai-jct-madurai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-chny-2022-24-acit-coimbatore-lakshmi-machine-works-ltd-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-116-chny-2020-24-ito-chennai-rakesh-sarin-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-chny-2022-23-m-s-npa-foods-andn-feeds-namakkal-ito-ward-2-namakkal</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-39-chny-2020-24-dcit-corporate-circle-6-1-chennai-shriram-properties-pvt-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-chny-2022-24-dcit-corporate-circlce-2-madurai-jai-jagadhambiga-textile-mills-p-ltd-aruppukottai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-chny-2022-24-senthilraj-and-co-dindugal-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2633-chny-2019-14-m-s-mrf-limited-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2634-chny-2019-14-m-s-mrf-limited-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3170-chny-2019-14-dcit-cc-3-2-chennai-vicoans-infrstructure-environmental-engineering-pvt-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3371-chny-2019-14-smt-sangeetha-bhandari-individual-chennai-ito-ncw-6-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-chny-2022-14-sayeeranga-specific-family-trust-chennai-ito-ncw-19-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-165-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-friends-salt-works-and-allied-industries-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-166-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-friends-salt-works-and-allied-industries-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-ahd-2021-23-m-s-adani-enterprise-ltd-ahmedabad-the-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-123-rjt-2017-16-samast-gurjar-sagar-gnati-bhavnath-junagadh-gujarat-the-income-tax-officer-ward-1-junagadh-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-145-rjt-2017-16-jayesh-harakhji-patel-rajkot-asstt-commr-of-income-tax-cen-cir-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-146-rjt-2017-16-jayesh-harakhji-patel-rajkot-asstt-commr-of-income-tax-cen-cir-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-147-rjt-2017-16-jayesh-harakhji-patel-rajkot-asstt-commr-of-income-tax-cen-cir-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-383-ahd-2013-16-the-acit-central-circle-1-1-ahmedabad-shri-kanubhai-m-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-106-ahd-2016-23-oswal-salt-amp-chemical-inds-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-107-ahd-2016-23-oswal-salt-amp-chemical-inds-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-108-ahd-2016-23-oswal-salt-amp-chemical-inds-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2273-chny-2019-14-kambathadian-malathy-madurai-ito-corporate-ward-2-4-madurai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-chny-2019-14-jaswant-kmar-bafna-chennai-ito-non-corporate-ward-4-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-chny-2022-14-d-sethuraman-madurai-incometax-officer-corp-ward3-mud-madurai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3180-chny-2017-14-acit-central-circle-2-coimbatore-green-home-landscape-pvt-ltd-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-chny-2022-14-m-s-psk-engineering-construction-amp-co-namakkal-adit-cpc-bangalore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-chny-2022-14-dcit-coimbatore-m-s-texmo-industries-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-chny-2016-14-ito-chennai-aarkey-mills-somanur</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3401-chny-2018-14-ubaidulla-educational-foundation-rajaghiri-cit-exemptions-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-chny-2018-14-acit-central-circle-2-coimbatore-shri-m-ramasami-attur</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-chny-2019-14-the-lakshmi-vilas-bank-limited-karur-acit-circle-2-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-chny-2022-14-m-s-psk-engineering-construction-amp-co-namakkal-adit-cpc-bengaluru</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-666-del-2019-24-r-c-nirula-amp-sons-huf-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-del-2020-23-ito-ward-1-3-ghaziabad-kashyap-srivastava-s-o-sh-purshotam-lal-srivastava-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-del-2019-14-jcb-literature-foundation-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-del-2020-14-w-serve-technologies-private-limited-gurgaon-acit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7889-del-2019-14-imc-of-i-t-i-barwala-society-haryana-cit-e-chandigargh</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7902-del-2019-14-acit-central-circle-26-new-delhi-krishan-kumar-modi-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7903-del-2019-14-acit-central-circle-26-new-delhi-krishan-kumar-modi-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-del-2019-14-veerlesh-sansar-delhi-cit-exemptions-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5034-del-2018-14-dr-ram-saran-garg-indo-german-medical-centre-ghaziabad-cit-e-lucknow</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-del-2018-14-pushpa-maheshwari-meerut-cit-meerut</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6297-del-2019-14-raj-singh-noida-ito-ward-3-1-noida</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-del-2020-14-ito-ward-2-1-ghaziabad-uma-devi-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-del-2020-14-ito-ward-2-1-ghaziabad-windsor-amp-nova-apartment-owner-associates-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-del-2020-14-ito-ward-2-1-ghaziabad-windsor-amp-nova-apartment-owner-associates-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2479-mum-2015-14-vizag-seaport-p-ltd-visakhapatnam-cit-a-14-mumbai</loc>
               <lastmod>2026-02-26T17:27:38.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2402-mum-2014-14-dcit-7-3-mumbai-vizag-seaport-p-ltd-mumbai</loc>
               <lastmod>2026-02-26T17:27:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7027-mum-2017-14-deputy-commissioner-of-income-tax-circle-4-3-2-mumbai-skm-fabrics-amana-ltd-mumbai</loc>
               <lastmod>2025-04-10T02:00:09.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-31-pat-2018-16-arun-kr-gupta-chapra-dcit-central-circle-1-patna</loc>
               <lastmod>2025-04-10T08:42:02.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-872-mum-2021-14-offbeat-developers-p-ltd-mumbai-dy-cit-cc-8-4-mumbai</loc>
               <lastmod>2025-04-11T09:28:00.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-lkw-2022-14-shimla-properties-lucknow-pr-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-11T04:56:03.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-lkw-2020-14-rasheeda-memorial-trust-lucknow-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2025-04-11T04:56:03.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-lkw-2019-14-income-tax-officer-6-2-lucknow-shri-mohd-sameer-qureshi-lucknow</loc>
               <lastmod>2025-04-11T04:56:00.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-lkw-2019-14-m-s-subodh-finance-brokers-kanpur-deputy-commissioner-of-income-tax-central-circle-1-kanpur</loc>
               <lastmod>2025-04-11T04:56:04.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-kol-2019-14-clitoria-vanijya-pvt-ltd-new-delhi-cit-1-kolkata</loc>
               <lastmod>2025-04-11T08:14:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4115-mum-2015-14-acit-33-1-mumbai-abhishek-r-vyas-mumbai</loc>
               <lastmod>2025-04-11T08:56:00.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2497-mum-2019-14-atharv-business-pvt-ltd-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-04-11T08:49:08.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-mum-2022-14-m-s-loop-mobile-holdings-pvt-ltd-mumbai-dcit-7-1-7-mumbai</loc>
               <lastmod>2025-04-11T08:49:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-mum-2018-14-m-s-actif-corporation-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:09.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1339-mum-2018-14-m-s-actif-corporation-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:09.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-mum-2020-14-m-s-actif-corporation-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5655-del-2019-14-addl-cit-special-range-7-new-delhi-punjab-national-bank-new-delhi</loc>
               <lastmod>2025-04-11T04:35:05.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-pat-2019-14-ito-ward-2-1-patna-m-s-atya-adhunik-minerals-processing-pvt-ltd-patna</loc>
               <lastmod>2025-04-11T11:28:00.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-chandi-2018-14-m-s-nirbhai-textiles-pvt-ltd-ludhiana-acit-c-2-ludhiana</loc>
               <lastmod>2025-04-11T18:21:12.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-jab-2018-14-deputy-commissioner-of-income-tax-central-jabalpur-shri-naresh-burman-katni</loc>
               <lastmod>2025-04-10T17:00:04.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-jab-2021-14-vinod-kumar-rajput-narsinghpur-pr-cit-1-jabalpur</loc>
               <lastmod>2025-04-10T17:00:09.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-jab-2022-14-m-s-satya-prakash-builders-ltd-parishram-madab-mahal-jabalpur-asstt-director-of-income-tax-cpc-bangaluru-acit-cir-2-1-jabalpur-jabalpur</loc>
               <lastmod>2025-04-10T17:00:04.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-jab-2022-14-primo-pick-pack-private-limited-jabalpur-deputh-commissioner-of-income-tax-cpc-bangalore-officer-isacit-circle2-1-jabalpur-jabalpur</loc>
               <lastmod>2025-04-10T17:00:05.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-kol-2021-16-sarat-chatterjee-amp-co-vsp-pvt-ltd-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:20.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-kol-2021-16-sarat-chatterjee-amp-co-vsp-pvt-ltd-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:20.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-kol-2022-24-m-s-rahee-jhajharia-e-to-e-jv-kolkata-acit-circle-33-kolkata-kolkata</loc>
               <lastmod>2025-04-10T10:21:00.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-kol-2019-14-silva-computech-pvt-ltd-kolkata-i-t-o-ward-13-4-kolkata</loc>
               <lastmod>2025-04-11T17:28:04.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-940-kol-2019-14-shreyans-creation-global-ltd-kolkata-dcit-cir-9-kolkata</loc>
               <lastmod>2025-04-10T18:07:02.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-kol-2019-14-jayam-vyapaar-pvt-ltd-kolkata-i-t-o-ward-1-2-kolkata</loc>
               <lastmod>2025-04-10T07:21:15.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-kol-2019-14-subhash-chandra-gupta-kolkata-i-t-o-ward-36-2-kolkata</loc>
               <lastmod>2025-04-10T18:07:00.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-kol-2019-14-sri-shrenik-bhura-kolkata-ito-ward-36-2-kolkata-kolkata</loc>
               <lastmod>2025-04-10T07:21:15.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-kol-2019-14-m-s-marstie-up-pvt-ltd-purba-medinipur-i-t-o-ward-27-4-kolkata</loc>
               <lastmod>2025-04-11T17:28:04.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-kol-2022-14-yasmina-laskar-kolkata-dcit-cen-cir-1-2-kolkata</loc>
               <lastmod>2025-04-11T17:28:02.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1819-del-2020-14-seven-heaven-constructions-pvt-ltd-new-delhi-ito-ward-23-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2557-del-2019-14-taurus-agile-technology-corporation-p-ltd-delhi-addl-cit-range-16-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3867-del-2017-14-subhash-gautam-budh-nagar-ito-ward-3-4-noida</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-del-2019-14-sanjay-gupta-new-delhi-acit-circle-14-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-del-2019-14-sanjay-gupta-new-delhi-acit-circle-14-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-del-2019-14-sanjay-gupta-new-delhi-acit-circle-14-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-del-2019-14-jcit-osd-noida-starcity-buildcon-pvt-ltd-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-del-2021-14-sandeep-hooda-new-delhi-pr-cit-7-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-del-2016-14-ajay-kumar-mehta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-del-2022-14-hebe-infrastructure-pvt-ltd-delhi-central-circle-13-delhi</loc>
               <lastmod>2025-04-16T08:42:28.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-jpr-2022-14-natwar-lal-sharda-jaipur-pcit-2-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-pun-2021-24-chaudhary-attarsing-yadav-memorial-education-trust-pune-income-tax-officer-central-1-pune</loc>
               <lastmod>2025-04-10T02:14:03.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2186-kol-2019-14-a-c-i-t-circle-11-1-kolkata-shri-kuldeep-jaiswal-kolkata</loc>
               <lastmod>2025-04-11T08:00:02.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-kol-2019-14-sunil-garg-amp-sons-huf-kolkata-d-c-i-t-cc-2-4-kolkata</loc>
               <lastmod>2025-04-11T08:00:02.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-chandi-2022-14-sh-arun-garg-ludhiana-ito-ward-1-1-ludhiana</loc>
               <lastmod>2025-04-11T23:14:12.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-del-2021-14-jyoti-super-construction-amp-housing-pvt-ltd-noida-jcit-range-1-noida</loc>
               <lastmod>2025-04-10T23:28:07.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-291-ahd-2017-16-m-s-kangan-jewels-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2022-11-11T03:00:08.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-mum-2022-14-the-malad-sahakari-bank-ltd-mumbai-nfac-delhi</loc>
               <lastmod>2025-04-10T12:49:02.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-mum-2017-14-the-cricket-club-of-india-mumbai-dcit-osd-rg-1-2-mumbai</loc>
               <lastmod>2025-04-10T14:28:05.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-pun-2021-14-sanskruti-wines-ahmednagar-principal-commissioner-of-income-tax-1-pune</loc>
               <lastmod>2025-04-10T14:21:05.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-pun-2019-14-assistant-commissioner-of-income-tax-circle-2-pune-vijay-tukaram-raundal-pune</loc>
               <lastmod>2025-04-10T14:21:05.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-460-del-2019-24-pawan-hans-helicopters-ltd-delhi-jcit-delhi</loc>
               <lastmod>2025-04-10T16:56:02.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8728-del-2019-14-sincerely-finance-amp-investment-pvt-ltd-new-delhi-ito-ward-23-4-new-delhi</loc>
               <lastmod>2025-04-10T17:28:07.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6983-del-2019-14-asian-hotels-north-ltd-new-delhi-acit-circle-3-2-new-delhi</loc>
               <lastmod>2025-04-10T17:28:05.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-lkw-2020-14-income-tax-officer-1-3-kanpur-smt-rumana-hafeez-kanpur</loc>
               <lastmod>2025-04-10T17:35:02.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-lkw-2022-14-sg-international-kanpur-income-tax-officer-1-4-kanpur</loc>
               <lastmod>2025-04-10T17:35:01.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1893-kol-2019-14-dcit-cir-36-kolkata-sri-satya-prakash-sharma-kolkata</loc>
               <lastmod>2025-04-10T10:28:05.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-kol-2022-14-babul-fiscal-services-private-limited-kolkata-acit-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-04-10T10:28:03.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-kol-2019-14-reshma-parakh-kolkata-i-t-o-ward-29-1-kolkata</loc>
               <lastmod>2025-04-10T10:28:01.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-724-pun-2021-14-m-s-polybond-india-pvt-ltd-pune-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-04-10T05:42:04.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-pun-2020-14-m-s-modern-cafe-pune-pr-chif-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-10T05:49:01.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-15-pun-2020-16-sai-enterprises-aurangabad-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-04-10T05:49:00.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-pun-2020-16-sai-enterprises-aurangabad-acit-central-circle-1-aurangabad</loc>
               <lastmod>2025-04-10T05:49:00.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3250-mum-2018-14-gautam-b-bafna-mumbai-ito-16-3-4-mumbai</loc>
               <lastmod>2025-04-09T19:14:09.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-mum-2021-14-sir-ratan-tata-parsi-matheran-convalescent-home-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-04-09T19:14:10.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2207-mum-2021-14-sir-dorabji-tata-trust-mumbai-commissioner-of-income-tax-exemptions-mumbai</loc>
               <lastmod>2025-04-09T19:14:10.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-mum-2021-14-tata-education-and-developement-trust-mumbai-commissioner-of-income-tax-exemptions-mumbai</loc>
               <lastmod>2025-04-09T19:07:07.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-mum-2021-14-the-jrd-amp-thelma-j-tata-trust-mumbai-commissioner-of-income-tax-9exemptions0-mumbai</loc>
               <lastmod>2025-04-09T19:07:07.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-mum-2022-14-khyalilal-mohanlal-tater-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3716-mum-2017-14-dcit-11-1-2-mumbai-unimark-remedies-ltd-mumbai</loc>
               <lastmod>2025-04-09T22:35:08.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-320-mum-2018-23-unimark-remedies-ltd-mumbai-dcit-9-3-present-jurisdiction-with-dcit-11-1-2-mumbai</loc>
               <lastmod>2025-04-09T22:35:08.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-mum-2021-14-acit-2-3-1-mumbai-m-s-thakkar-housing-developement-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:14:09.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-lkw-2022-14-ravindra-kumar-sandila-the-income-tax-officer-hardoi</loc>
               <lastmod>2025-04-10T20:21:05.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-lkw-2021-14-ritika-gupta-kanpur-ito1-2-3-kanpur</loc>
               <lastmod>2025-04-10T20:21:06.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-kol-2019-14-m-s-jcc-india-pvt-ltd-kolkata-i-t-o-ward-9-1-kolkata</loc>
               <lastmod>2025-04-11T12:21:14.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2896-del-2018-14-geo-connect-ltd-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2958-del-2018-14-dcit-circle-10-1-new-delhi-geo-connect-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7093-del-2019-14-jayant-bhushan-new-delhi-acit-circle-63-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7552-del-2018-14-dcit-circle-21-1-new-delhi-religare-enterprises-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1958-del-2020-14-russell-reynolds-associates-inc-usa-acit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-del-2016-14-xander-advisors-india-pvt-ltd-new-delhi-acit-noida</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-del-2022-14-naresh-batra-gurgaon-ito-ward-3-1-gurgaon</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-del-2022-14-savita-hapur-ito-ward-3-5-hapur</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-del-2019-14-narayan-dutt-panipat-ito-ward-3-panipat</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-del-2019-14-rishi-pal-l-h-of-late-sh-inder-singh-bulandshahar-ito-ward-2-panipat</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-del-2022-14-santosh-new-delhi-acit-circle-44-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-chandi-2019-14-m-s-chandigarh-bottling-co-chandigarh-acit-c-2-1-chandigarh</loc>
               <lastmod>2025-04-11T18:14:02.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-chandi-2022-14-m-s-sham-jewellers-chandigarh-the-dy-commissioner-of-income-tax-central-circle-1-chandigarh</loc>
               <lastmod>2025-04-11T18:14:02.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-chandi-2019-14-vardhman-yarns-and-threads-limited-ludhiana-dcit-c-1-ludhiana</loc>
               <lastmod>2025-04-11T18:14:03.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-del-2019-14-abdul-hakeem-aligarh-ito-ward-1-bulandshehar</loc>
               <lastmod>2025-04-11T04:21:03.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6333-del-2017-14-dcit-central-circle-18-new-delhi-anant-overseas-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-11T04:21:03.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-del-2020-14-anish-kumar-gupta-new-delhi-ito-ward-37-1-new-delhi</loc>
               <lastmod>2025-04-11T04:21:03.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-del-2020-14-ito-ward-61-1-new-delhi-anish-kumar-gupta-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3480-del-2018-14-dcit-circle-13-2-new-delhi-jaypee-development-corporation-ltd-noida</loc>
               <lastmod>2025-04-11T04:28:03.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-mum-2021-14-sharmila-arun-patil-mumbai-ito-ward-1-4-kalyan</loc>
               <lastmod>2025-04-11T03:42:04.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-mum-2020-14-shri-vinod-nevatia-mumbai-asst-cit-4-2-mumbai</loc>
               <lastmod>2025-04-11T03:42:04.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-mum-2022-14-prakash-industrial-corporation-mumbai-sandeep-kumar-singh-ito-19-2-5-mumbai</loc>
               <lastmod>2025-04-11T03:42:04.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-pun-2019-14-sameer-shantilal-muttha-pune-deputy-commissioner-of-income-tax-circle-3-pune</loc>
               <lastmod>2025-04-11T07:49:08.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-pun-2018-14-solapur-sugar-limited-solapur-assistant-commissioner-of-income-tax-circle-2-solapur</loc>
               <lastmod>2025-04-11T07:56:03.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-chandi-2019-14-dcit-c-1-ludhiana-m-s-vardhman-textiles-limited-ludhiana</loc>
               <lastmod>2025-04-10T13:35:06.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-bang-2015-14-jcit-bangalore-m-s-dell-india-pvt-ltd-bangalore</loc>
               <lastmod>2022-09-28T22:30:07.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3527-del-2019-14-jasbir-singh-sethi-new-delhi-ito-ward-41-1-new-delhi</loc>
               <lastmod>2022-09-29T12:30:07.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-jpr-2022-14-raghuveer-singh-sawai-madhopur-pcit-udaipur</loc>
               <lastmod>2022-09-28T22:30:07.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-chny-2018-14-toshiba-jsw-power-systems-private-limited-chennai-dcit-international-taxation-2-2-chennai</loc>
               <lastmod>2022-09-29T14:30:08.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-gty-2019-14-novelty-traders-kolkata-income-tax-officer-ward-4-2-guwahati</loc>
               <lastmod>2022-09-30T02:00:08.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2006-mum-2021-14-bhikhabhai-somabhai-patel-mumbai-ito-19-1-2-mumbai</loc>
               <lastmod>2022-10-04T01:52:57.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2745-del-2019-14-alm-infotech-city-pvt-ltd-new-delhi-acit-circle-2-1-new-delhi</loc>
               <lastmod>2022-09-27T18:30:07.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-del-2021-14-dcit-circle-4-2-new-delhi-central-warehousing-corporation-new-delhi</loc>
               <lastmod>2022-09-28T01:30:06.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-pun-2019-14-sarika-amit-sanap-aurangabad-assistant-commissioner-of-income-tax-circle-3-aurangabad</loc>
               <lastmod>2022-09-28T20:30:07.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-pun-2018-14-soham-laxman-kulkrani-pune-income-tax-officer-ward-2-1-pune</loc>
               <lastmod>2022-10-04T01:30:08.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-pun-2019-14-kamalkant-vasant-kubal-sindhudurg-ito-ward1-kudal</loc>
               <lastmod>2025-04-10T14:42:01.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-pun-2018-14-hanuman-sahakari-dudh-utpadak-sanstha-limited-solapur-income-tax-officer-ward-1-solapur</loc>
               <lastmod>2025-04-10T14:42:01.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3742-del-2018-14-dcit-circle-5-1-new-delhi-bistro-hospitality-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7565-del-2018-14-ankit-yadav-new-delhi-ito-ward-32-3-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5408-del-2019-14-kailash-communication-p-ltd-new-delhi-ito-ward-14-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-del-2020-14-ito-ward-16-1-new-delhi-m-v-builders-amp-developers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-10T12:35:01.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-gty-2019-14-surajit-chandra-baruah-guwahati-deputy-commissioner-of-income-tax-circle-1-guwahati</loc>
               <lastmod>2025-04-10T13:42:04.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-kol-2022-14-shri-purna-chandra-chakraborty-legal-heir-son-of-smt-uma-chakraborty-deceased-purba-medinipur-ito-ward-40-2-kolkata</loc>
               <lastmod>2025-04-10T10:28:01.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-kol-2022-14-ram-narayan-poddar-kolkata-i-t-o-ward-33-4-kolkata-kolkata</loc>
               <lastmod>2025-04-11T00:21:08.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-gty-2019-14-h-m-cement-private-limited-guwahati-assistant-commissioner-of-income-tax-circle-shillong-shillong</loc>
               <lastmod>2025-04-10T17:14:02.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-gty-2018-14-huk-wealth-consultants-p-ltd-guwahati-income-tax-officer-ward-2-1-guwahati</loc>
               <lastmod>2025-04-10T17:14:00.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-kol-2018-14-m-s-aryadeep-textiles-pvt-ltd-kolkata-ito-ward-14-1-kolkata-kolkata</loc>
               <lastmod>2025-04-10T17:14:00.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-kol-2018-14-m-s-sparks-jewels-amp-stones-merchants-p-ltd-kolkata-ito-ward-7-3-kolkata</loc>
               <lastmod>2025-04-10T17:14:00.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5103-del-2018-14-gamghir-singh-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-04-10T17:07:03.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5224-del-2018-14-lakhme-chand-aswani-haldwani-ito-ward-1-2-haldwani</loc>
               <lastmod>2025-04-11T14:35:06.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3009-del-2018-14-rishipal-singh-rudrapur-ito-ward-1-5-rudrapur</loc>
               <lastmod>2025-04-10T12:21:08.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3010-del-2018-14-rishipal-singh-rudrapur-ito-ward-1-5-rudrapur</loc>
               <lastmod>2025-04-10T12:21:08.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2056-del-2019-14-model-footwears-pvt-ltd-new-delhi-ito-ward-17-1-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-del-2019-14-vossloh-beekay-castings-ltd-new-delhi-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-del-2021-14-pasupati-spinning-amp-weaving-mills-ltd-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-del-2021-14-suresh-kumar-sirsa-ito-tds-hisar</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-39-del-2018-24-s-p-nigam-new-delhi-acit-cc-13-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-mum-2022-14-mfe-formwork-technology-sdn-bhd-mumbai-the-cit-intl-tax-mumbai</loc>
               <lastmod>2025-04-10T13:21:04.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6843-del-2019-14-acit-circle-6-1-new-delhi-clix-finance-india-unlimited-new-delhi</loc>
               <lastmod>2025-04-10T20:00:05.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-chny-2021-24-dcit-chandigarh-m-s-hfcl-infotel-ltd-mohali</loc>
               <lastmod>2025-04-10T05:07:02.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-del-2022-14-susanta-kumar-mishra-hyderabad-ito-ward-66-4-new-delhi</loc>
               <lastmod>2025-04-09T23:49:03.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-viz-2020-14-sri-sai-lakshmi-charitable-trust-west-godavari-the-income-tax-officer-exemptions-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:04.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-viz-2020-14-sri-sai-lakshmi-charitable-trust-west-godavari-the-income-tax-officer-exemptions-rajhmundry</loc>
               <lastmod>2025-04-10T01:21:04.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-viz-2019-14-the-deputy-commissioner-of-income-tax-circle3-1-visakhapatnam-m-s-facor-alloys-limited-vizianagaram</loc>
               <lastmod>2025-04-10T01:21:05.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-viz-2022-24-manepalli-ranadheer-vijayawada-the-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:06.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-viz-2022-24-manepalli-ranadheer-vijayawada-the-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:06.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-hyd-2021-14-nsl-renewable-power-private-limited-hyderabad-deputy-commissioner-of-income-tax-circle-5-1-hyderabad</loc>
               <lastmod>2025-04-10T01:14:02.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1812-mum-2018-14-dz-bank-india-representative-office-mumbai-dcit-it-2-1-2-mumbai</loc>
               <lastmod>2025-04-11T05:14:06.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1813-mum-2018-14-dz-bank-india-representative-office-mumbai-dcit-it-2-1-2-mumbai</loc>
               <lastmod>2025-04-11T05:14:06.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-mum-2022-14-the-income-tax-officer-exemption-ward-2-1-mumbai-sai-shiva-education-trust-mumbai</loc>
               <lastmod>2025-04-11T05:07:10.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-mum-2020-14-sheth-creators-pvt-ltd-mumbai-dy-cit-cent-cir-4-2-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1858-mum-2020-14-sheth-creators-p-ltd-mumbai-dy-cit-central-circle-4-2-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6121-mum-2018-14-shri-sanjay-shantilal-jain-mumbai-jcit-central-range-8-3-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7642-mum-2016-14-dcit-cen-cir-8-2-mumbai-white-feather-films-ltd-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-mum-2022-14-amol-omprakash-porwal-mumbai-ito-wd-26-1-1-mumbai</loc>
               <lastmod>2025-04-11T04:56:07.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-ind-2019-24-sunsine-personal-care-pvt-ltd-indore-acit-cir-5-1-indore</loc>
               <lastmod>2025-04-11T19:00:10.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-chandi-2021-14-m-s-bhushan-information-tech-pvt-ltd-chandigarh-dcit-cc-1-chandigarh</loc>
               <lastmod>2025-04-11T18:07:05.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-76-chny-2019-24-acit-ltu-2-chennai-hyundai-motor-india-limited-kancheepuram</loc>
               <lastmod>2025-04-11T17:14:03.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-4-jpr-2018-15-dcit-international-taxation-jaipur-arun-nagar-udaipur</loc>
               <lastmod>2025-04-11T16:42:06.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-12-jpr-2019-15-arun-nagar-jaipur-dcit-international-taxation-jaipur</loc>
               <lastmod>2025-04-11T16:42:06.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-jpr-2022-14-m-s-balaji-construction-ajmer-acit-circle-2-ajmer</loc>
               <lastmod>2025-04-11T16:42:09.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-jpr-2021-14-manohar-lal-chugh-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-11T16:42:00.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-pun-2019-14-sangeeta-basavraj-mangrule-aurangabad-assistant-commissioner-of-income-tax-circle-2-aurangabad</loc>
               <lastmod>2025-04-10T15:00:04.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-asr-2018-14-mesers-indian-skin-company-jalandhar-income-tax-officer-ward-1-2-jalandhar</loc>
               <lastmod>2025-04-10T19:14:06.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4972-del-2015-14-m-s-rj-corp-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-10T22:42:05.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4640-mum-2018-14-mukesh-c-parikh-mumbai-ito-24-2-2-mumbai</loc>
               <lastmod>2025-04-11T12:07:03.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-mum-2022-14-kalpesh-rashmikant-jhaveri-mumbai-ito-it-circle-3-3-2-mumbai</loc>
               <lastmod>2025-04-11T12:00:29.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-mum-2022-14-ito-intl-tax-circle-3-3-2-mumbai-rahul-rajnikant-parikh-mumbai</loc>
               <lastmod>2025-04-11T12:00:30.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-mum-2022-14-coronation-cigar-co-mumbai-dy-comm-of-income-taxcircle-17-1-mumbai</loc>
               <lastmod>2025-04-11T12:56:09.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-mum-2022-14-dcit-it-3-2-1-mumbai-m-s-marriott-international-design-amp-construction-services-inc-mumbai</loc>
               <lastmod>2025-04-11T11:28:06.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-259-mum-2021-24-dcit-ltu-1-mumbai-bajaj-holdings-amp-investment-ltd-formerly-known-as-bajaj-auto-ltd-mumbai</loc>
               <lastmod>2025-04-11T13:07:10.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-jpr-2021-24-mr-imran-khan-c-o-pankaj-prince-and-associates-s-2-shreeji-chambers-6b-purohit-ji-ka-bagh-gopinath-marg-near-sbi-m-i-road-jaipur-jaipur-ito-ward-3-3-jaipur-ward-3-3-jaipur</loc>
               <lastmod>2025-04-10T00:21:02.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-mum-2022-14-arif-ansari-mumbai-income-tax-offficer-wd-22-1-6-mumbai</loc>
               <lastmod>2025-04-09T16:00:20.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-120-hyd-2022-24-maanaveeya-development-amp-finance-private-limited-hyderabad-hyderabad-acit-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-09T15:49:11.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-chny-2021-14-sri-aurobindo-udyog-pondicherry-dcit-exemptions-chennai</loc>
               <lastmod>2025-04-10T07:28:08.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-mum-2022-23-m-s-sunny-vista-realtors-pvt-ltd-mumbai-dcit-cent-cir-1-2-mumbai</loc>
               <lastmod>2025-04-11T09:14:06.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-pun-2019-14-deputy-commissioner-of-income-tax-circle-1-solapur-m-s-patil-and-co-solapur</loc>
               <lastmod>2025-04-11T08:07:07.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-viz-2021-24-income-tax-officer-ward-3-kakinada-kalyani-modern-rice-mill-mandapeta</loc>
               <lastmod>2025-04-10T01:21:07.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-ahd-2015-14-shri-samubhai-f-patel-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2025-04-10T02:00:12.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-1-nashik-m-s-vishwa-infraways-pvt-ltd-haweli</loc>
               <lastmod>2025-04-10T02:07:00.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-pun-2020-14-vishwa-infraways-pvt-ltd-silvassa-assistant-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-04-10T02:07:00.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-hyd-2019-14-aster-private-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T00:35:11.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-hyd-2019-14-aster-private-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T00:35:11.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-hyd-2019-14-aster-private-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T00:35:11.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-hyd-2021-14-krr-infra-projects-private-limited-hyderabad-hyderabad-deputy-commissioner-of-income-tax-central-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-10T00:35:11.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5129-mum-2017-14-australia-and-new-zealand-banking-group-ltd-mumbai-dcit-it-1-1-2-mumbai</loc>
               <lastmod>2025-04-11T03:35:03.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-mum-2020-24-white-house-productions-limited-mumbai-assistant-commissioner-of-income-tax-16-1-mumbai</loc>
               <lastmod>2025-04-11T03:28:06.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6689-mum-2019-14-ito-e-1-3-mumbai-global-vipassana-foundation-mumbai</loc>
               <lastmod>2025-04-11T03:28:08.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-147-mum-2022-24-sanjay-subhshchand-gupta-mumbai-acit-circle-2-kalyan</loc>
               <lastmod>2025-04-11T03:28:08.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-mum-2021-14-zodiac-maritime-agencies-india-p-ld-mumbai-national-e-assesment-centre-neac-delhi</loc>
               <lastmod>2025-04-11T03:35:05.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5027-mum-2013-14-siddhayu-ayurvedic-research-foundtion-p-ltd-mumbai-ito-4-3-4-mumbai</loc>
               <lastmod>2025-04-11T03:35:06.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7024-mum-2012-14-oocl-logistics-india-p-ltd-mumbai-dcit-cir-7-1-mumbai</loc>
               <lastmod>2025-04-11T03:35:06.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9045-mum-2010-14-reuters-india-p-ltd-mumbai-acit-osd-rg-2-3-mumbai</loc>
               <lastmod>2025-04-11T03:35:06.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1329-mum-2018-14-global-softech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T03:28:09.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-mum-2018-14-global-softech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T03:28:09.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-hyd-2014-14-aster-private-limited-hyderabad-dy-cit-circle-1-1-hyderabad</loc>
               <lastmod>2025-04-10T01:00:07.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2805-mum-2018-14-khangaram-k-dewasi-mumbai-dcit-cc-2-3-mumbai</loc>
               <lastmod>2025-04-11T05:14:10.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-jpr-2022-14-prahlad-narayan-bairwa-jaipur-dcit-circle-7-jaipur-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-873-jpr-2019-14-shri-madan-lal-meena-jaipur-assistant-commissioner-of-income-tax-circle-2-kota</loc>
               <lastmod>2025-04-11T16:35:04.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-jpr-2022-14-deputy-commissioner-of-income-tax-central-circle-3-income-tax-office-shri-suresh-kumar-gupta-sriganganagar</loc>
               <lastmod>2025-04-11T16:35:00.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-jpr-2022-14-essem-engineering-industries-jaipur-ito-ward-6-3-jaipur</loc>
               <lastmod>2025-04-11T16:14:06.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-133-del-2015-23-m-s-amrapali-eden-park-developers-pvt-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pan-2018-14-the-income-tax-officer-ward-1-nipani-shri-arihant-credit-souhard-sahakari-limited-belgavi</loc>
               <lastmod>2025-05-21T09:58:40.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-pan-2019-14-kalidas-co-operative-credit-society-limited-kamatgi-bagalkot-income-tax-officer-ward-1-bagalkot</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5425-del-2019-14-vrindavan-tubes-ltd-meerut-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4824-del-2017-14-dcit-circle-1-1-gurgaon-buildtec-constructions-gurgaon</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5241-del-2019-14-raj-kumar-hisar-ito-ward-2-hisar</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5249-del-2019-14-rajender-parkash-bhardwaj-karnal-pcit-karnal</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-mum-2022-14-m-s-otis-elevator-company-india-ltd-mumbai-dy-comm-of-income-tax-circle-13-1-1-mumbai</loc>
               <lastmod>2025-04-11T12:21:12.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-chandi-2018-24-h-n-steel-castings-pvt-ltd-una-ito-una</loc>
               <lastmod>2025-05-21T09:47:29.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-chandi-2020-14-osho-forge-ltd-ludhiana-dcit-circle-1-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-chandi-2021-14-gandhi-ram-sangrur-pr-cit-patiala</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-pat-2018-14-ito-ward-4-5-patna-suresh-prasad-patna</loc>
               <lastmod>2025-04-10T13:42:04.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-hyd-2018-14-sarveswara-timber-estates-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:08.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-hyd-2018-14-sashi-infra-ventures-private-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-chny-2022-14-rajkumari-chennai-dcit-central-circle-2-2-chennai</loc>
               <lastmod>2025-04-10T07:49:08.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-chny-2022-14-m-s-prime-indian-hospitals-p-ltd-chennai-the-cpc-bangalore</loc>
               <lastmod>2025-04-10T07:49:09.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-chny-2022-14-m-s-prime-indian-hospitals-p-ltd-chennai-the-cpc-bangalore</loc>
               <lastmod>2025-04-10T07:49:09.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-rjt-2022-14-manishbhai-laljibhai-vekaria-rajkot-pr-commr-of-income-tax-1-rajkot</loc>
               <lastmod>2025-04-09T20:07:11.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-hyd-2018-14-dy-commissioner-of-income-tax-circle-16-1-hyderabad-nikhil-refineries-private-limited-hyderabad</loc>
               <lastmod>2025-04-09T19:56:08.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-viz-2019-14-kanthikiranam-mahilamandali-vijayarai-the-income-tax-officer-exemption-rajahmundry</loc>
               <lastmod>2025-04-10T09:21:08.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-viz-2022-14-charitasri-hospitals-limited-vijayawada-the-dy-commissione-of-income-tax-tds-circle-1-vijayawada</loc>
               <lastmod>2025-04-10T09:21:08.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-jpr-2022-14-devendra-prasad-tiwari-jaipur-ito-2-1-jaiprur-ncrb-building</loc>
               <lastmod>2025-04-10T09:00:18.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2498-del-2019-14-hitender-pal-singh-new-delhi-ito-ward-31-5-new-delhi</loc>
               <lastmod>2025-04-10T17:07:02.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-vns-2019-14-danvir-shanker-gorakhpur-ito-ward-1-2-gorakhpur</loc>
               <lastmod>2025-04-10T15:35:04.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-mum-2021-14-ajit-bapu-satam-mumbai-dcit-2-1-mumbai</loc>
               <lastmod>2025-04-11T03:07:08.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-bang-2022-14-m-s-bappanalli-brothers-sirsi-assistant-commissioner-of-income-tax-circle-1-1-bangalore</loc>
               <lastmod>2025-04-11T06:14:00.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-bang-2022-14-sri-subhasa-poojari-bengaluru-income-tax-officer-ward-1-2-3-bengaluru</loc>
               <lastmod>2025-04-11T06:07:10.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-bang-2022-14-k-n-harish-kushal-nagar-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-04-11T06:07:10.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-bang-2022-14-gem-properties-private-limited-bangalore-the-income-tax-officer-ward-3-1-2-bangalore</loc>
               <lastmod>2025-04-11T06:14:01.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-165-ahd-2018-16-radhe-developers-anand-acit-central-circle-3-vadodara</loc>
               <lastmod>2025-04-09T17:49:09.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-201-ahd-2018-16-dcit-central-circle-3-vadodara-m-s-radhe-developers-anand</loc>
               <lastmod>2025-04-09T17:56:00.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-394-ahd-2019-16-shri-bharat-kumar-omprakash-agrawal-deesa-the-acit-central-circle-2-1-ahmedabad</loc>
               <lastmod>2025-04-11T15:49:01.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-mum-2022-14-faza-three-autofad-ltd-mumbai-dcit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-11T00:49:07.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-mum-2022-14-maharashtra-state-power-generation-co-ltd-mumbai-the-dy-cit-14-2-2-mumbai</loc>
               <lastmod>2025-04-11T00:49:07.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4032-mum-2019-14-acit-24-1-mumbai-m-s-gandhi-plastic-industries-mumbai</loc>
               <lastmod>2025-04-11T00:56:05.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-mum-2017-14-ito-14-3-3-mumbai-sejima-texyarn-p-ltd-mumbai</loc>
               <lastmod>2025-04-11T00:56:01.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-mum-2019-14-green-valley-developers-mumbai-dcit-central-rg-7-3-mumbai</loc>
               <lastmod>2025-04-11T00:56:02.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-mum-2022-24-ito-23-2-4-mumbai-kuldeep-glass-and-aluminium-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-mum-2022-14-dcit-cent-cir-1-2-mumbai-milan-kavin-parikh-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-mum-2022-14-the-income-tax-officer-26-2-1-mumbai-ramaraja-kshatriya-co-op-credit-society-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4015-mum-2018-14-smt-sushiladevi-jain-mumbai-acit-22-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6471-mum-2013-14-dcit-10-1-mumbai-apl-logistics-india-p-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-mum-2019-14-acira-consultancy-pvt-ltd-mumbai-ito-5-1-4-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-mum-2019-14-m-s-wavell-investments-pvt-ltd-mumbai-asst-cit-circle-2-3-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-mum-2018-14-nitin-parkash-thane-dcit-cir-3-thane</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-mum-2020-14-m-s-global-softtech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-mum-2020-14-m-s-global-softtech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-mum-2019-14-ito-27-1-4-mumbai-smt-indira-ramchandra-sharma-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-pun-2019-14-m-s-allabaksha-mehboob-mulla-sangli-income-tax-officer-ward-2-1-sangli</loc>
               <lastmod>2025-04-11T08:35:03.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-pun-2019-14-indravadan-h-suratwala-pune-income-tax-officer-ward-5-1-pune</loc>
               <lastmod>2025-04-11T10:14:01.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-mum-2022-14-m-s-alag-securities-pvt-ltd-mumbai-the-comm-of-income-tax-a-22-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-mum-2022-14-laxmi-trading-company-mumbai-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-pan-2018-14-goa-carbon-ltd-panaji-the-assistant-commissioner-of-income-tax-circle-1-1-panaji</loc>
               <lastmod>2025-04-09T16:35:09.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-ahd-2018-14-m-s-gujarat-chemicals-port-terminal-company-limited-baroda-the-dcit-circle-1-1-1-baroda</loc>
               <lastmod>2025-04-09T16:49:08.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-pan-2018-14-nanu-resorts-pvt-ltd-margao-asst-commissioner-of-income-tax-circle-1-margao</loc>
               <lastmod>2025-04-11T09:28:05.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-pan-2019-14-the-adarsh-co-op-credit-society-limited-belagavi-income-tax-officer-ward-1-2-belagavi</loc>
               <lastmod>2025-04-11T09:28:06.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-pun-2019-14-uttam-balasaheb-godbharale-latur-income-tax-officer-ward-1-latur</loc>
               <lastmod>2025-04-10T10:00:02.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-viz-2021-14-the-vatsavai-primary-agricultural-cooperative-credit-society-limited-vatsavai-income-tax-officer-ward-1-3-vijayawada</loc>
               <lastmod>2025-04-10T09:42:02.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-viz-2019-14-palla-simhachalam-huf-visakhapatnam-assistant-commissioner-of-income-tax-circle-5-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:03.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-261-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-jab-2022-14-dada-dulhadev-maharaj-mandir-lok-nyas-samiti-narsinghpur-income-tax-officer-exemption-ward-jabalpur</loc>
               <lastmod>2025-04-10T17:00:05.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-983-del-2020-14-santosh-aggarwal-new-delhi-acit-circle-56-1-new-delhi</loc>
               <lastmod>2025-04-10T16:42:07.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5442-del-2019-14-prateek-ajay-aggarwal-new-delhi-acit-circle-52-1-new-delhi</loc>
               <lastmod>2025-04-10T16:42:02.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4043-del-2019-14-sir-chottu-ram-yuva-club-new-delhi-ito-ward-04-rohtak</loc>
               <lastmod>2025-04-10T16:42:00.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6295-del-2018-14-dcit-circle-16-1-new-delhi-magic-bricks-reality-services-ltd-delhi</loc>
               <lastmod>2025-04-10T17:28:04.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-gty-2019-14-meghalaya-co-op-apex-bank-limited-shillong-assistant-commissioner-of-income-tax-circle-shillong-shillong</loc>
               <lastmod>2025-04-10T14:56:03.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-pat-2018-14-smt-roma-ranjan-vaishali-ito-ward-vaishali</loc>
               <lastmod>2025-04-10T14:56:04.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2881-pun-2017-14-ravindra-dada-pail-nashik-assistant-commissioner-of-income-tax-circle-2-kolhapur</loc>
               <lastmod>2025-04-11T21:00:04.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-pun-2018-14-unique-automobiles-sangli-assistant-commissioner-of-income-tax-circle-2-sangli</loc>
               <lastmod>2025-04-11T21:00:04.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-pun-2019-14-wintek-infotech-private-limited-pune-deputy-commissioner-of-income-tax-circle-1-2-pune</loc>
               <lastmod>2025-04-11T21:00:04.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-pun-2021-14-sai-service-agency-b0mbay-p-ltd-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-04-11T21:00:04.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-pun-2018-14-m-s-fpi-industries-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-04-11T20:49:06.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pun-2021-14-deputy-commissioner-of-income-tax-circle-8-pune-eaton-fluid-power-limited-pune</loc>
               <lastmod>2025-04-11T20:49:07.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-chny-2021-14-n-muthukumaar-coimbatore-the-pcit-1-coimbatore</loc>
               <lastmod>2025-04-11T21:56:04.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2615-del-2019-14-state-bank-of-india-new-delhi-acit-circle-77-1-new-delhi</loc>
               <lastmod>2025-04-10T03:14:07.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-68-pan-2018-16-shri-francisco-x-pacheco-benaulim-deputy-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-04-10T03:35:00.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-69-pan-2018-16-shri-francisco-x-pacheco-benaulim-deputy-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-04-10T03:35:00.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-jpr-2022-14-maheshwari-samaz-sampati-trust-bhilwara-ito-exemption-ajmer</loc>
               <lastmod>2025-04-10T04:21:07.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-jpr-2019-14-m-s-shri-siddhi-vinayak-induction-p-ltd-jaipur-deputy-commissioner-of-income-tax-central-circle-3-jaipur</loc>
               <lastmod>2025-04-10T04:21:02.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-jpr-2018-14-shri-mahinder-yadav-alwar-income-tax-officer-behror</loc>
               <lastmod>2025-04-10T04:21:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-jpr-2020-14-shri-naresh-jhanwar-jaipur-dcit-c-c-3-jaipur</loc>
               <lastmod>2025-04-10T04:21:04.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-jpr-2022-14-manglam-arts-jaipur-dcit-circle-4-jaipur-jaipur</loc>
               <lastmod>2025-04-10T04:21:06.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-jpr-2022-14-good-will-impex-limited-jaipur-principal-commissioner-of-income-tax-jaipur-2-jaipur-2</loc>
               <lastmod>2025-04-10T04:21:00.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-jpr-2018-14-m-s-bhandari-health-care-pvt-ltd-jaipur-assistant-commissioner-of-income-tax-circle-6-jaipur</loc>
               <lastmod>2025-04-10T04:14:11.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-jpr-2018-14-m-s-bhandari-health-care-pvt-ltd-jaipur-income-tax-officer-ward-6-3-jaipur</loc>
               <lastmod>2025-04-10T04:14:11.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-del-2021-14-salesforce-com-singapore-pte-ltd-singapore-acit-circle-3-1-2-intl-taxation-delhi</loc>
               <lastmod>2025-05-20T07:01:07.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-hyd-2019-14-dy-commissioner-of-income-tax-circle-16-1-hyderabad-neueon-towers-limited-hyderabad</loc>
               <lastmod>2025-04-11T20:00:06.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-hyd-2019-14-lanco-amarkantak-power-limited-hyderabad-addl-commissioner-of-income-tax-range-16-hyderabad</loc>
               <lastmod>2025-04-11T20:00:07.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2181-mum-2021-14-m-s-signity-india-pvt-ltd-mumbai-cit-a-58-and-dcit-11-2-1-mumbai</loc>
               <lastmod>2025-04-11T11:49:11.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4453-mum-2013-14-dcit-range-8-2-mumbai-m-s-hotel-leela-venture-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:14:25.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-bang-2022-14-bellur-hiriyaniah-sridhar-murthy-bangalore-income-tax-officer-ward-5-2-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-coch-2022-14-lecole-chembaka-socieyt-for-educare-trivandrum-the-ito-exemption-ward-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-coch-2022-14-madre-de-deus-church-vettucaud-church-thiruvananthapuram-the-assistant-commissioner-of-income-tax-circle-1-2-trivandrum-thiruvananthapuram</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2898-bang-2018-14-m-s-tesco-bengaluru-private-limited-bangalore-the-joint-commissioner-of-income-tax-special-range-7-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-coch-2022-14-m-star-hotels-pvt-ltd-kochi-the-ito-corp-ward-1-3-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-coch-2022-14-the-dcit-trivandrum-m-s-muthoot-fincorp-ltd-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-bang-2021-14-smt-deepti-aradhya-nee-smt-deepti-prabhakar-kore-bengaluru-the-deputy-commissioner-of-income-tax-circle-1-2-1-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-bang-2019-14-m-s-airbus-group-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-1-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-bang-2021-14-m-s-lancesoft-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-4-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-coch-2021-14-popular-auto-dealers-p-ltd-kochi-the-ito-kochi</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-bang-2022-24-assistant-commissioner-of-income-tax-central-circle-2-3-bangalore-shri-c-j-vishwanath-chikkamagaluru</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-562-bang-2022-15-mohhammed-zaffer-baikadi-udupi-deputy-commissioner-of-income-tax-international-taxation-circle-2-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-bang-2022-24-sri-peddanna-suresh-shivamoga-the-income-tax-officer-ward-1-amp-tps-shivamogga</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-bang-2022-14-ramzanali-asgar-khan-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-bang-2018-14-the-assistant-commissioner-of-income-tax-central-circle-2-2-bangalore-m-s-sri-basaveshwar-veerashaiva-vidyavardhak-sangha-bagalkote</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-bang-2018-14-assistant-commissioner-of-income-tax-central-circle-2-2-bengaluru-m-s-sri-basaveshwar-veerashaiva-vidyavardhak-sangha-bagalkote</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2529-bang-2019-14-m-s-edunxt-global-sdn-bhd-malaysia-assistant-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-bang-2021-14-arm-embedded-technologies-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-1-1-1-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-bang-2021-14-brocade-communications-systems-private-limited-bengluru-principal-commissioner-of-income-tax-1-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-bang-2022-14-m-s-aquasns-fashions-private-limited-bangalore-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-bang-2020-14-m-s-course5-intelligence-private-limited-formerly-cross-tab-marketing-services-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-666-pun-2021-14-assistant-commissioner-of-income-tax-circle-1-nashik-sunsuba-powerdeal-ltd-nashik</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-pun-2019-14-galaxy-developers-pune-income-tax-officer-ward-9-2-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-pun-2019-14-cvil-amp-electrical-projects-constructing-co-india-pvt-ltd-pune-income-tax-officer-ward-1-2-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-778-pun-2019-14-civil-amp-electrical-projects-constructing-co-india-pvt-ltd-pune-income-tax-office-ward-1-2-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-pun-2019-14-shri-hanuman-sahkari-dudh-vyavasaik-krushi-purak-seva-sanstha-maryadit-yalgud-income-tax-officer-tds-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-pun-2019-14-assistant-commissioner-of-income-tax-central-circle-2-nashik-gulab-maharu-badgujar-huf-thane</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-pun-2019-14-m-s-anandtara-properties-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-pun-2020-14-jyoti-international-foods-pvt-ltd-pune-principal-commissioner-of-income-tax-6-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-pun-2021-14-ashish-mahendra-chandiwal-jalgaon-income-tax-officer-ward-1-1-jalgaon</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-pun-2019-14-lalit-sakalchand-gandhi-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-pun-2020-14-lata-mangeshkar-medical-foundation-pune-deputy-commissioner-of-income-tax-exemption-circle-pune</loc>
               <lastmod>2025-07-10T12:20:44.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-pun-2016-14-kimberly-clark-lever-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-pun-2021-14-rahul-paraji-arote-nashik-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-pun-2021-14-yashada-developers-pune-income-tax-officer-tds-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-pun-2021-14-vivanta-realty-pune-income-tax-officer-tds-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-pun-2016-14-deputy-commissioner-of-income-tax-pune-m-s-kimberly-clark-lever-pvt-ltd-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-pun-2017-14-assistant-commissioner-of-income-tax-circle-11-pune-hsbc-software-development-india-private-limited-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-pun-2017-14-assistant-commissioner-of-income-tax-circle-11-pune-hsbc-software-development-india-pvt-ltd-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-pun-2020-14-the-poona-club-limited-pune-assistant-commissioner-of-income-tax-circle-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-pun-2022-24-deputy-commissioner-of-income-tax-circle-8-pune-m-s-alfa-laval-india-limited-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-pun-2022-23-gangadhar-karbhari-jadhav-nashik-deputy-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1968-ahd-2016-14-the-dy-commissioner-of-income-tax-circle-2-1-1-baroda-m-s-uttar-gujarat-vij-company-ltd-mehsana</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-ahd-2018-14-uttar-gujarat-vij-company-ltd-mehsana-the-income-tax-officer-ward-2-1-4-baroda</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-ahd-2018-14-uttar-gujarat-vij-company-ltd-mehsana-the-dcit-circle-2-1-1-baroda</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2507-ahd-2018-14-manibhadra-securities-services-pvt-ltd-ahmedabad-ito-ward-2-1-4-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ahd-2022-14-ashaben-kanubhai-patel-ahmedabad-the-ito-ward-7-2-1-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ind-2022-14-smt-joyti-garg-mandsour-acit-ratlam-ratlam</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-23-ind-2018-23-shri-rajeev-ajmera-indore-deputy-commissioner-of-income-tax-3-1-indore</loc>
               <lastmod>2025-07-10T12:05:38.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-srt-2018-24-m-s-team-ferro-alloys-pvt-ltd-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-07-10T08:17:37.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-srt-2021-14-divya-fashions-pvt-ltd-surat-the-cit-a-nfac-delhi-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-srt-2019-14-pranav-d-desai-surat-ito-vapi-ward-7-vapi-vapi</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6420-del-2016-14-m-s-modipon-ltd-modinagar-ito-tds-amp-survey-ghaziabad</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6463-del-2019-14-saidham-overseas-pvt-ltd-gurgaon-dcit-circle-22-1-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-bang-2022-14-shimas-network-private-limited-bangalore-commissioner-of-income-tax-appeals-karnataka</loc>
               <lastmod>2025-07-07T13:58:38.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-chny-2020-14-deputy-commissiner-of-income-tax-circle-1-trichy-r-geetha-pudukottai</loc>
               <lastmod>2025-07-10T06:43:47.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-chny-2018-14-acit-central-circle-2-1-chennai-m-s-mohan-breweries-amp-distilleries-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-bang-2022-14-m-s-vasavi-credit-co-operative-society-limited-raichur-principal-commissioner-of-income-tax-hubali</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-del-2021-14-acit-circle-17-new-delhi-bharat-hotels-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-del-2014-14-gunjeev-saluja-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3268-del-2018-14-dcit-central-circle-28-new-delhi-klaxon-trading-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4777-del-2019-14-ito-ward-14-3-new-delhi-key-components-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-del-2020-14-vikas-new-delhi-ito-ward-5-rohtak</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6794-del-2019-14-kulvinder-pal-singh-new-delhi-ito-ward-54-1-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-del-2019-14-dcit-circle-4-1-new-delhi-kanwal-mohan-singh-sehgal-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3049-del-2019-14-acit-circle-11-1-new-delhi-hello-retail-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4255-del-2017-14-sunil-dandriyal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2993-del-2017-14-anju-sachdeva-noida-acit-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-del-2021-14-rachna-sagar-pvt-ltd-daryaganj-asstt-director-income-tax-department</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4432-del-2019-14-dcit-new-delhi-bharat-hotels-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4525-del-2019-14-babli-faridabad-ito-ward-1-2-faridabad</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4573-del-2019-14-anurag-agarwal-moradabad-pr-cit-moradabad</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-del-2019-14-dcit-circle-11-1-new-delhi-haldiram-snacks-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-del-2021-14-chitra-exports-meerut-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-del-2021-23-klaxon-trading-p-ltd-new-delhi-dcit-central-circle-28-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ctk-2019-14-prabhat-engineering-services-p-limited-bhubaneswar-ito-ward-1-2-bhubaneswar</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ctk-2019-14-shri-mahavir-ferro-alloys-p-limited-sundargargh-ito-tds-rourkela</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-ctk-2020-14-hi-tech-estates-amp-promoters-p-ltd-bhubaneswar-principal-commissioner-of-income-tax-1-bhubaneswar</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-ctk-2021-14-binay-kumar-jindal-huf-bargarh-principal-cit-sambalpur</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ctk-2021-14-dcit-corporate-circle-1-1-bhubaneswar-hi-tech-estates-amp-promoters-pvt-ltd-bhubaneswar</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2560-bang-2019-14-m-s-onmobile-global-limited-bengaluru-deputy-commissioner-of-income-tax-circle-5-1-2-bengaluru</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-bang-2022-14-m-s-ozone-properties-private-limited-bangalore-the-assistant-commissioner-of-income-tax-tds-circle-2-1-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-bang-2022-14-shahi-electricals-bengaluru-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-bang-2019-14-the-deputy-commissioner-of-income-tax-central-circle-2-1-mysuru-shri-h-omkarappa-huf-shivamogga</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-bang-2020-14-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore-m-s-boving-fouress-private-limited-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7749-del-2019-14-acit-3-1-2-international-taxation-new-delhi-symantec-asia-pacific-pte-ltd-singapore</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-del-2017-14-moserbear-india-ltd-new-delhi-addlcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-mum-2022-14-dcit-1-2-1-mumbai-m-s-pabal-housing-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-mum-2022-14-shri-ganesh-krupa-co-operative-housing-society-ltd-mumbai-asst-dir-of-income-tax-cpc-bengaluru-the-ito-wd-22-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-mum-2021-14-m-s-bazigar-trading-p-ltd-mumbai-dy-cit-cc-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-mum-2021-14-m-s-burlington-finance-ltd-mumbai-dy-cit-central-circle-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1294-mum-2021-14-m-s-burlington-finance-ltd-mumbai-dy-cit-cc-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-mum-2022-14-asian-star-company-ltd-mumbai-pcit-central-mumbai-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-mum-2019-14-m-s-privilege-power-amp-infrastructure-pvt-ltd-mumbai-dcit-central-circle-5-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-mum-2022-14-champalal-kantilal-charitable-trust-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-mum-2022-14-prayosha-foundation-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-687-mum-2022-14-smt-asha-devi-poddar-mumbai-acit-19-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-mum-2021-14-dhanesh-trading-company-mumbai-ito-19-1-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2552-mum-2021-14-acit-2-2-1-mumbai-laffans-petrochemicals-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-mum-2020-14-citicorp-finance-india-ltd-mumbai-pr-cit-14-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-mum-2020-14-shri-pvr-murthy-hydrabad-dy-cit-cc-4-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-mum-2020-14-smt-p-vai-murthy-hydrabad-dy-cit-cc-4-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3864-mum-2019-14-acit-2-3-2-mumbai-m-s-icici-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-jpr-2021-14-neelam-medatwal-jaipur-pcti-1-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-3230-bang-2018-17-m-s-nuance-transcription-services-india-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-bang-2022-24-dusters-total-solutions-services-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-bang-2022-14-tanmoy-ghosh-maharashtra-circle-3-3-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2839-bang-2017-14-m-s-praxair-india-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-ltpu-circle-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-bang-2017-14-nuance-transcription-services-india-pvt-ltd-bangalore-the-assistant-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2400-bang-2018-14-deputy-commissioner-of-income-tax-circle-6-2-1-bangalore-sri-c-gangadhara-murthy-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-bang-2019-14-the-assistant-commissioner-of-income-tax-circle-1-1-mysuru-m-s-bhoruka-aluminium-limited-mysuru</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-bang-2022-14-jaladurga-v-s-s-sangha-tellaru-karkala-principal-commissioner-of-income-tax-panaji-goa</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-coch-2020-14-m-s-kerala-state-warehousing-corpn-ernakulam-the-acit-kochi</loc>
               <lastmod>2025-07-25T05:39:40.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-bang-2022-14-sri-vinay-sudhir-kashthriya-dharwad-deputy-commissioner-of-income-tax-central-circle-hubballi</loc>
               <lastmod>2025-07-25T05:39:40.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-mum-2020-23-wns-global-services-pvt-ltd-mumbai-dcit-14-3-1-mumbai</loc>
               <lastmod>2025-04-10T04:14:09.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-mum-2022-14-consumer-guidance-society-of-india-mumbai-ito-exem-wd-1-2-mumbai</loc>
               <lastmod>2025-04-09T18:42:09.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-mum-2022-14-samrat-bhupendra-sheth-mumbai-ito-wd-32-3-2-mumbai</loc>
               <lastmod>2025-04-09T18:42:08.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3025-mum-2018-14-rakeshkumar-wadhawan-mumbai-acit-cc-5-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8120-mum-2010-14-ipca-laboratories-ltd-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-mum-2021-14-dcit-14-1-10-mumbai-m-s-k-rasiklal-exim-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-mum-2016-14-diageo-india-p-ltd-mumbai-dcit-rg-6-2-2-mumbai</loc>
               <lastmod>2025-04-09T22:42:03.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2858-mum-2016-14-dcit-cir-6-2-2-mumbai-diageo-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-09T22:42:03.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-mum-2022-14-m-s-third-eye-estates-india-pvt-ltd-mumbai-the-ito-15-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-mum-2021-14-m-s-kmme-impex-pvt-ltd-mumbai-dcit-cir-6-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5460-mum-2019-14-g-f-reality-pvt-ltd-mumbai-income-tax-officer-9-3-4-mumbai</loc>
               <lastmod>2025-04-09T17:00:07.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-mum-2019-14-deepak-jain-mumbai-ito-25-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6128-mum-2019-14-dcit-cc-7-3-mumbai-mumbai-shri-majni-karamshi-patel-mumbai</loc>
               <lastmod>2025-04-09T16:00:20.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-mum-2022-14-icici-bank-limited-mumbai-the-dy-comm-of-income-tax-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5274-mum-2019-14-liladhar-ravji-majethia-mumbai-income-tax-officer-ward-29-2-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-mum-2022-14-parag-manohar-sathe-mumbai-ito-25-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-93-ahd-2020-24-the-dcit-circle-1-1-2-ahmedabad-m-s-crystal-ceramics-industries-pvt-ltd-formerly-known-as-crystal-glaze-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-rjt-2020-24-saurashtra-cement-ltd-porbandar-the-dy-commr-of-income-tax-cir-2-jamnagar</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-pun-2018-14-sigma-electric-manufacturing-corporation-pvt-ltd-formerly-known-as-sigma-electric-manufacturing-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-10-pune</loc>
               <lastmod>2025-08-20T11:43:37.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7904-del-2019-14-himalayaputra-aviation-ltd-new-delhi-acit-circle-11-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9324-del-2019-14-ganesh-chand-gupta-new-delhi-dcit-central-circle-14-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9371-del-2019-14-garg-inox-limited-new-delhi-addi-cit-special-range-04-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4348-del-2019-14-dcit-circle-16-2-new-delhi-mb-power-madhya-pradesh-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7111-del-2019-14-verint-system-limited-gurgaon-dcit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-del-2021-14-netapp-b-v-bengaluru-dcit-circle-2-2-2-int-tax-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-del-2019-14-acit-circle-26-1-new-delhi-mohsin-ali-vakil-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3169-del-2019-14-ito-ward-27-1-new-delhi-united-business-xpress-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-del-2021-14-dr-dinesh-singh-new-delhi-acit-circle-63-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-del-2020-14-mukesh-gurgaon-ito-ward-2-5-gurgaon</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7236-del-2018-14-deloitte-haskins-amp-sells-gurgaon-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3015-del-2018-14-meneta-automotive-components-pvt-ltd-new-delhi-dcit-circle-16-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-nag-2021-14-dp-jain-datia-bhander-toll-road-projects-pvt-ltd-nagpur-the-principal-commissioner-of-income-tax-central-nagpur</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3090-del-2015-14-crew-bos-products-ltd-gurgaon-cit-c-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3613-del-2019-14-subhash-suman-faridabad-ito-ward-2-4-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5369-del-2019-14-acit-circle-52-1-new-delhi-n-s-software-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-chny-2019-24-s-mahadevan-mayiladuthurai-acit-circle-1-kumbakonam</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-70-chny-2004-16-pentafour-products-limited-chennai-dcit-central-circle-iii-4-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-95-chny-2019-24-viswakarma-real-estates-amp-constructions-p-ltd-chennai-acit-corporate-circle-3-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-chny-2019-14-k-thanikachalam-chennai-dcit-ncc-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-chny-2014-14-acit-chennai-united-india-insurance-company-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-chny-2018-14-s-bagavathi-rajam-chennai-ito-non-corporate-ward-23-10-tambaram</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-chny-2021-14-st-mary-s-cathedral-trust-trichy-the-cit-excemption-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2830-chny-2018-14-banu-modern-rice-mill-chennai-ito-non-corporate-ward-13-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-chny-2021-14-shambulal-nilesh-khandoor-coimbatore-pcit-2-coimbatore</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-chny-2018-14-periyar-public-press-trust-chennai-jcit-osd-exemptions-ii-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-chny-2019-14-modem-enterprises-pollachi-ito-ward-2-pollachi</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-chny-2022-14-nahar-finance-amp-leasing-ltd-chennai-corporate-ward-4-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-chny-2022-14-sathiapal-engineers-india-pvt-ltd-chennai-acit-cpc-bangalore</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-ind-2020-14-shri-gyanendra-singh-jadon-indore-dcit-1-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-ahd-2019-14-corrtech-energy-ltd-ahmedabad-the-dy-cit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ind-2022-14-on-door-concepts-p-ltd-bhopal-dcit-acit-3-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ind-2021-14-shri-awadhesh-dixit-indore-acit-central-1-indore-indore</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-ind-2022-14-roshan-hospital-bhopal-dcit-5-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-pun-2018-14-ashok-v-kotecha-jalgaon-deputy-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-pun-2017-14-assistant-commissioner-of-income-tax-pune-perukh-f-pastakia-amp-others-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-pun-2020-14-shri-bhogawati-sahakari-sakhar-karkhana-ltd-kolhapur-asst-commissioner-of-income-tax-circle-1-tarabai-park</loc>
               <lastmod>2025-08-20T11:43:37.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-pun-2020-14-deputy-commissioner-of-income-tax-circle-1-nashik-m-s-jaora-nayagaon-toll-road-company-pvt-ltd-indor</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-pun-2019-14-ace-brain-systems-and-software-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-1-1-pune</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-pun-2020-14-bhima-ssk-ltd-daund-dcit-circle-1-1-pune</loc>
               <lastmod>2025-08-20T11:43:37.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-ind-2021-23-m-s-vaibhav-enterprises-satna-the-dcit-central-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-ind-2021-23-m-s-vaibhav-enterprises-satna-the-dcit-centra-l-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-113-ind-2020-16-the-acit-central-2-bhopal-shri-kailash-narayan-patidar-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-175-ind-2020-16-the-dcit-central-1-bhopal-m-s-vaibhav-enterprises-satna</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-176-ind-2020-16-the-dcit-central-1-bhopal-m-s-vaibhav-enterprises-satna</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-ahd-2014-14-the-ito-ward-8-3-ahmedabad-shree-kanhai-realty-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-rjt-2018-14-shri-rushikesh-mukundbhai-kalyani-rajkot-the-income-tax-officer-ward-1-1-5-rajkot</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-ahd-2018-14-m-s-lotus-enterprise-vadodara-dcit-central-circle-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-ahd-2018-14-m-s-lotus-enterprise-vadodara-dcit-central-circle-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-ctk-2022-24-dillip-kumar-khatai-bhubaneswar-acit-central-circle-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-ctk-2021-23-m-s-trl-krosaki-refractories-limited-jharsugudha-acit-circle-1-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-ctk-2021-23-m-s-trl-krosaki-refractories-limited-jharsugudha-acit-circle-1-1-sambalpur-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intas-pharmaceuticals-limited-deputy-commissioner-of-income-tax-circle-2-1-1-19683-2021</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intas-pharmaceuticals-limited-deputy-commissioner-of-income-tax-circle-2-1-1-19683-2021</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intas-pharmaceuticals-limited-deputy-commissioner-of-income-tax-circle-2-1-1-19683-2021</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mitesh-goradhandas-somaiya-lhs-of-late-goradhandas-madhavji-somaiya-income-tax-officer-ward-6-1-1-5870-of-2022</loc>
               <lastmod>2025-09-18T06:53:24.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-ctk-2015-14-mahanadi-coalfields-limited-sambalpur-jcit-range-2-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ctk-2020-14-serajuddin-amp-co-kolkata-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ctk-2021-14-shark-mines-amp-minerals-p-ltd-bhubaneswar-principal-cit-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-ctk-2022-14-b-b-kar-rourkela-ito-ward-1-rourkela</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ctk-2021-14-d-d-builders-limited-bhubaneswar-acit-central-circle-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-ctk-2021-24-ito-jajpur-ward-jajpur-pradeep-kumar-mohanty-jajpur</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-velimali-rubber-co-limited-the-assistant-commissioner-of-income-tax-circle-1-kottayam-281-2019</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-plantation-corporation-of-kerala-ltd-the-deputy-commissioner-of-income-tax-circle-1-and-the-commissioner-of-income-tax-8-2021</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kbl-layout-deputy-commissioner-of-income-tax-central-circle-1-1-647</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-kolkata-4-graphite-india-limited-itat-207-2016</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aryan-management-services-private-limited-income-tax-officer-ward-3-1-delhi-and-anr-12422-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-marthoma-church-educational-society-mukkollakkal-thiruvananthapuram-695043-kerala-the-assistant-commissioner-of-income-tax-aayakar-bhavan-kowdiar-thiruvananthapuram-u2013-695-003-and-the-income-tax-officer-tds-circle-thiruvananthapuram-u2013-695-003-23945</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikas-nagelia-commissioner-of-income-tax-kolkata-ii-and-anr-868</loc>
               <lastmod>2025-09-18T07:02:21.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-plantation-corporation-of-kerala-ltd-the-assistant-commissioner-of-income-tax-circle-1-and-the-commissioner-of-income-tax-37-2020</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gxs-india-technology-centre-private-limited-deputy-commissioner-of-income-tax-circle-3-1-1-and-pr-commissioner-of-income-tax-u2013-3-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-22243-2021</loc>
               <lastmod>2025-09-18T07:03:30.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-sheth-commercial-co-112-2021</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-aba-earthline-communications-ltd-itat-111-2021</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-m-s-laila-nutraceuticals-259-2015-283-2015-330-2015-45-2016-106-2016-25-2017-121-2017-192-2017</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-ahd-2022-24-the-ito-ward-2-1-1-ahmedabad-m-s-eminent-infracon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-ahd-2018-14-gujarat-energy-transmission-corpn-ltd-vadodara-the-dcit-circle-1-1-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-ahd-2018-14-the-acit-circle-1-1-1-vadodara-gujarat-energy-transmission-corpn-ltd-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-ahd-2017-14-exim-club-vadodara-the-ito-exemption-ward-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-ahd-2017-14-exim-club-vadodara-the-ito-exemption-ward-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-ahd-2021-14-kavitaben-chintanbhai-patel-ahmedabad-the-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ahd-2019-14-bharatkumar-somabhai-patel-banaskantha-ito-ward-4-palanpur</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-srt-2020-14-kerman-monocher-buhariwala-navsari-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-srt-2020-14-kerman-monocher-buhariwala-navsari-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-srt-2020-16-acit-cc-4-surat-shri-mahendra-b-patel-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-srt-2020-23-shri-mahendra-b-patel-surat-acit-cc-4-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-srt-2019-14-bakir-pachoriwala-valsad-ito-ward-1-valsad</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-68-srt-2021-16-sitaram-prints-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-2-c-circle-2entral-cir-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-srt-2019-14-international-rural-educational-amp-cultural-association-narmada-ito-ward-1-bharuch</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-srt-2018-14-the-dcit-circle-1-bharuch-m-s-gujarat-narmada-valley-fertilizers-amp-chemicals-ltd-bharuch</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-srt-2021-14-damyantiben-ishersinh-parmar-dadar-amp-nagar-haveli-cit-a-silvassa</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-mum-2022-14-kundan-industries-limited-mumbai-joint-commissioner-of-income-tax-range-thane</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-asr-2019-24-m-s-mars-educational-trst-anantnag-income-tax-officer-anantnag-circle</loc>
               <lastmod>2025-12-09T12:25:41.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-srt-2021-14-sanjay-damjibhai-domadiya-surat-i-t-o-ward-2-3-4-surat-surat</loc>
               <lastmod>2025-12-09T07:38:57.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-bil-2016-14-m-s-shree-rajendra-engineering-enterprises-korba-cg-the-dy-commissioner-of-income-tax-korba-cg</loc>
               <lastmod>2025-12-09T12:10:51.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-bil-2017-14-shri-shri-brij-mohan-narang-bilaspur-cg-the-income-tax-officer-ward-1-1-bilaspur-bilaspur-cg</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-bil-2017-14-the-income-tax-officer-1-raigarh-raigarh-cg-shri-shri-parmanand-gupta-raigarh-raigarh-cg</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-rpr-2019-14-shri-nitesh-kumar-goyal-raipur-assistant-commissioner-of-income-tax-circle-4-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-rpr-2017-16-assistant-commissioner-of-income-tax-central-circle-1-raipur-m-s-jainam-builders-pvt-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-rpr-2022-23-shri-shri-parmanand-gupta-raigarh-raigarh-cg-the-income-tax-officer-1-raigarh-raigarh-cg</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-101-bil-2015-23-mahavir-ashok-enterprises-p-ltd-raipur-d-c-i-t-central-cricle-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-103-bil-2015-23-mahavir-ashok-enterprises-p-ltd-raipur-d-c-i-t-central-cricle-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-104-bil-2015-23-mahavir-ashok-enterprises-p-ltd-raipur-d-c-i-t-central-cricle-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-106-bil-2015-23-mahavir-ashok-enterprises-p-ltd-raipur-d-c-i-t-central-cricle-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-107-bil-2015-23-mahavir-ashok-enterprises-p-ltd-raipur-d-c-i-t-central-cricle-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-rpr-2018-23-shri-sunil-kumar-agrawal-raigarh-deputy-commissioner-of-income-tax-central-2-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-chny-2022-14-kalyana-sundaram-coimbatore-dcit-cpc-tds-gaziabad</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-chny-2022-14-kalyana-sundaram-coimbatore-dcit-cpc-tds-gaziabad</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-pat-2019-14-sonu-kumar-saran-ito-ward-2-2-chapra</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-kol-2019-14-shri-kanayalal-raghani-kolkata-i-t-o-ward-8-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-kol-2018-14-flux-overseas-pvt-ltd-kolkata-ito-ward-12-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2483-kol-2018-14-lahliwala-steels-pvt-ltd-howrah-ito-ward-3-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-901-chny-2020-14-anil-sivasankaran-bengalur-acit-ncc1-1-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-ran-2018-14-ito-ward-3-4-daltoganj-sri-rajesh-kumar-agrwal-daltonganj</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-kol-2019-14-d-c-i-t-circle-11-1-kolkata-m-s-atlantic-projects-limited-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-rjt-2018-14-mansukh-govabhai-khara-jamnagar-income-tax-officer-ward-1-1-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-109-ahd-2016-23-oswal-salt-amp-chemical-inds-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-162-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-oswal-salt-amp-chemicals-inds-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-152-ahd-2016-23-friends-oil-amp-chemical-terminals-pvt-ltd-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-167-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-friends-salt-works-and-allied-industries-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-168-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-friends-salt-works-and-allied-industries-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-81-ahd-2020-23-adani-enterprises-ltd-ahmedabad-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-353-ahd-2018-16-dcit-central-circle-1-2-ahmedabad-m-s-sarthav-farms-amp-resorts-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swal-limited-union-of-india-ors-1020</loc>
               <lastmod>2025-12-25T12:00:26.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-mum-2020-14-kamla-landmarc-properties-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4383-mum-2019-14-kamla-shanti-ladmarc-property-p-ltd-mumbai-dy-cit-cent-circle-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-mum-2019-14-kamla-ankur-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-mum-2019-14-kamla-landmarc-infra-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4224-mum-2019-14-kamla-ankur-developer-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4352-mum-2019-14-kamla-landmarc-corporation-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4344-mum-2019-14-kamlashri-developers-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4385-mum-2019-14-kamlashmi-realities-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4387-mum-2019-14-kamlashmi-realities-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4388-mum-2019-14-kamlashmi-realities-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4386-mum-2019-14-kamlashmi-realities-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6393-mum-2019-14-nalin-vyas-through-legal-heir-brijesh-vyas-virar-ito-4-3-thane</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6394-mum-2019-14-nalin-vyas-through-legal-heir-brijesh-vyas-virar-ito-4-3-thane</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6395-mum-2019-14-nalin-vyas-through-legal-heir-brijesh-vyas-virar-ito-4-3-thane</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-mum-2022-14-m-s-kalyaniwalla-amp-mistry-llp-mumbai-the-asst-dir-of-income-tax-bangalore</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-mum-2021-14-ness-technologies-india-p-ltd-navi-mumbai-the-addl-jt-asstt-ito-nationa-e-assessment-centre-delhi-delhi</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-del-2020-14-cryoviva-biotech-private-limited-new-delhi-acit-circle-6-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5735-del-2019-14-signatures-builders-pvt-ltd-new-delhi-addi-cit-range-77-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-del-2022-14-garg-heart-centre-amp-nursing-home-p-ltyd-delhi-acit-circle-10-1-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-del-2022-14-acit-circle-13-1-new-delhi-jagatjit-industries-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7772-del-2018-14-kanta-panipat-ito-ward-2-panipat</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7774-del-2018-14-som-pal-panipat-ito-ward-4-panipat</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2475-chny-2019-14-shri-m-ganesan-trichy-acit-circle-1-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2904-chny-2019-14-shri-mohanlal-huf-chennai-ito-ncw-9-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-chny-2016-14-acit-chennai-ayishathu-jailani-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3007-chny-2017-14-j-peter-arokiam-coimbatore-dcit-central-circle-3-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1887-chny-2018-14-caplin-point-laboratories-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-chny-2022-14-tirupati-coal-maharashtra-ito-nfac-delhi</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-chny-2022-14-k-m-begam-lr-of-mohamed-abdul-khader-coimbatore-pcit-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-chny-2022-14-pattukottai-agricultureal-producers-coop-marketting-society-limited-pattukttai-acit-circle-1-thanjavur</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-chny-2022-14-acit-central-circle-1-3-chennai-shri-durai-gunasekaran-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-chny-2022-14-geethanjali-mannargudi-assistant-commissioner-trichirappalli</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-chny-2017-14-amec-foster-wheeler-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3195-chny-2018-14-meena-thiagarajan-chennai-acit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-chny-2012-14-shri-a-vijayakant-chennai-acit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-chny-2019-14-m-s-v-v-vanniaperumal-amp-sons-virudhunagar-pcit-2-chennai-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5861-mum-2019-14-raj-shippiing-agencies-private-limited-mumbai-dy-cit-cc-5-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-mum-2022-14-tater-realty-mumbai-dcit-central-circle-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-mum-2022-14-rajesh-dharamvir-gulati-navi-mumbai-400703-principal-commissioner-of-income-tax-27-navi-mumbai-400703</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-mum-2022-14-m-s-dtps-employees-co-op-credit-limited-dahanu-palghar-pr-commissioner-of-income-ta-1-thane-thane</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-mum-2020-14-perry-implex-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-mum-2019-14-dlh-kamla-developers-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-mum-2022-14-dcit-central-circle-1-2-mumbai-raj-hiten-parikh-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-mum-2022-14-immarsat-global-ltd-mumbai-dcit-it-2-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-null-24618</loc>
               <lastmod>2025-12-25T08:35:21.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-mum-2013-14-cifco-finance-ltd-mumbai-dcit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-mum-2022-14-dcit-central-circle-4-3-mumbai-m-s-mindspace-business-parks-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-mum-2021-14-shri-balkrishna-vithal-shinde-mumbai-ito-28-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-mum-2022-14-m-s-pamstar-exports-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-mum-2021-14-edelweiss-finanacial-services-ltd-mumbai-dy-cit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-mum-2021-14-the-jt-comm-of-income-tax-osd-cent-cir-6-4-mumbai-m-s-cosmos-en-terprises-thane</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asian-granito-india-limited-the-national-e-assessment-centre-govt-of-india-14343-2021</loc>
               <lastmod>2025-12-25T09:40:18.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-hyd-2018-14-asst-commissioner-of-income-tax-exemptions-hyderabad-the-hyderabad-cricket-association-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-hyd-2018-14-meena-jewellers-private-limited-part-ix-hyderabad-income-tax-officer-ward-16-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-hyd-2018-14-lanco-solar-energy-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-hyd-2019-14-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad-tumu-rajkumar-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-hyd-2020-14-assistant-commissioner-of-income-tax-central-circle3-1-hyderabad-ramky-energy-and-environment-ltd-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-hyd-2017-14-dr-reddy-s-laboratories-limited-hyderabad-hyderabad-dcit-circle-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-hyd-2020-14-neueon-towers-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-hyd-2020-14-dy-commissioner-of-income-tax-hyderabad-coastal-projects-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-vns-2019-14-m-s-resham-vastralaya-pvt-ltd-varanasi-ito-ward-01-1-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-vns-2020-14-m-s-tulsiani-fitness-amp-health-care-pvt-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-vns-2022-14-krishana-kumar-singh-sonebhadra-i-t-o-ward-3-3-roberstganj</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-vns-2020-14-m-s-pawini-infrazone-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-vns-2019-14-the-central-institute-of-higher-tibetan-studies-sarnath-varanasi-ito-exemption-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-vns-2022-14-smt-madhulika-agarawal-varanasi-d-c-i-t-cir-3-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-vns-2022-14-poorvanchal-vikas-foundation-ghazipur-the-income-tax-officer-ward-3-5-ghazipur</loc>
               <lastmod>2025-12-23T08:22:15.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3579-mum-2018-14-dcit-15-2-1-mumbai-lauren-bharat-engineering-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-mum-2022-14-m-s-ganpat-steel-industries-mumbai-income-tax-officer-19-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-asr-2018-14-shri-arun-narula-amritar-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-asr-2018-14-shri-ravi-narula-ferozepur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-asr-2018-14-shri-ravi-narula-feroze-pur-deputy-commissioner-of-income-tax-center-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-asr-2018-14-sh-ravi-narula-ferozpur-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-asr-2019-14-shri-kashmira-singh-ferozepur-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-asr-2019-14-shri-rahul-mittal-ferozepur-cantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-asr-2019-14-m-s-the-faridkot-primary-coop-agricultural-development-bank-limited-faridkot-deputy-commissioner-of-income-tax-circle-3-ferozepur</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-asr-2019-14-measage-bhai-industries-private-limited-moga-income-tax-officer-ward-1-moga</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-asr-2019-14-bahuder-ke-textiles-and-knitwears-association-ludhiana-commissioner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-asr-2019-14-measage-guru-nanak-milk-products-ferozepurcantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-asr-2020-14-shrimati-simran-parkash-kaur-batala-income-tax-officer-ward-2-batala</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-asr-2021-14-b-d-s-technologies-amritsar-income-tax-officer-tds-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-asr-2020-14-g-e-conductors-private-limited-jalandhar-assistant-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-asr-2017-14-sh-balwinder-singh-kohli-jalandhar-the-dy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-asr-2018-14-malwa-co-op-l-amp-c-society-ltd-muktsar-income-tax-officer-ward-ii-2-muktsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-asr-2019-14-shri-vijay-kumar-leagel-heair-rakesh-kumar-muktsar-deputy-commissioner-of-income-tax-circle-ii-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-asr-2021-14-shrimati-deepshikha-jamwal-jammu-principal-commissioner-of-income-tax-central-ludhiana</loc>
               <lastmod>2025-12-09T12:25:41.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-asr-2018-14-mesers-j-k-stationers-srinagar-income-tax-oficer-ward-3-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3127-mum-2019-14-thomson-reuters-international-services-private-limited-succesor-in-interest-to-thomsan-reuters-international-services-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-13-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-bil-2014-14-d-c-i-t-central-cricle-raipur-m-s-mahavir-ashok-enterprises-p-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-bil-2014-14-d-c-i-t-central-cricle-raipur-m-s-mahavir-ashok-enterprises-p-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-rpr-2018-14-shri-devendra-singh-dhoat-korba-income-tax-officer-ward-1-korba</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-rpr-2022-14-pramod-kumar-chand-bhilai-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-asr-2018-14-shri-rajiv-kumar-khanna-abohar-deputy-commissioner-of-income-tax-circle-ii-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-asr-2018-14-shri-bashir-ahmad-rather-srinagar-assistant-commissioner-of-income-tax-circle-3-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-asr-2019-14-the-hoshiarpur-central-copreative-bank-hoshiarpur-deputy-commissioner-of-income-tax-circle-hoshiarpur-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-asr-2021-14-satyam-cements-jammu-and-kashmir-deputy-commissioner-of-income-tax-jammu</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-asr-2018-14-shrimati-rashmi-bhagat-jalandhar-the-income-tax-officer-ward-2-3-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radha-soami-satsang-beas-national-faceless-assessment-centre-17189</loc>
               <lastmod>2025-12-25T09:45:19.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-chny-2021-14-deivam-motors-srivilliputtur-the-departmental-representive-office-of-the-income-appellate-tribunal-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-chny-2021-14-vijay-shanthi-builders-ltd-chennai-acit-company-circle-3-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-chny-2022-14-the-k-2027-devarayapuram-paccs-coimbatore-ito-ncw4-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-chny-2022-14-shri-ramanathan-rethinam-chennai-ito-non-corporate-ward-10-5-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-chny-2018-14-nsr-corp-coimbatore-dcit-central-circle-2-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3286-chny-2019-14-acit-ncc-22-chennai-smt-rajeswari-kumar-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-chny-2018-14-p-r-gold-and-silver-craft-pondicherry-dcit-pondicherry-circle-pondicherry</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2713-chny-2019-14-shri-m-p-m-sathyanarayanan-trichy-ito-ward-1-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-chny-2022-14-mpm-sathyanarayanan-huf-trichy-ito-ward-1-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-chny-2022-14-m-p-m-sathyanarayanan-huf-versus-trichy-ito-ward-1-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-chny-2020-14-acit-ncc-9-1-chennai-shri-uttam-c-jain-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-chny-2020-14-v-arumugapandi-coimbatore-the-assistant-commissioner-of-income-tax-central-circle-i-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-chny-2015-14-dcit-chennai-paduvamani-mohanraj-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3093-chny-2018-14-gopalakrishnan-paramasivam-chennai-ito-non-corporate-ward-16-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-chny-2019-14-kambathadian-malathy-madurai-ito-corporate-ward-2-4-madurai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2274-chny-2019-14-kambathadian-malathy-madurai-ito-corporate-ward-2-4-madurai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2782-chny-2019-14-acit-chennai-lanco-tanjore-power-company-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-chny-2022-14-devaraj-makol-sarita-anand-coimbatore-pcit-coimbatore-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-chny-2019-14-p-selvarajan-tiruchengode-ito-ward-2-tiruchengode</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2719-chny-2019-14-smt-puja-jain-chennai-ito-ncw-5-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-chny-2020-14-m-s-elegent-estates-chennai-acit-non-corporate-circle-15-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-chny-2018-14-state-industries-promotion-corporation-of-tamilnadu-ltd-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-chny-2022-14-dcit-coimbatore-m-s-texmo-industries-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-chny-2021-14-dcit-circle-2-trichy-m-s-mc-hospital-nagapattinam</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-chny-2022-14-a-s-thillainayagam-chennai-dcit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-ahd-2019-14-the-acit-circle-3-3-ahmedabad-shri-manish-raichand-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2019-14-uma-industries-mehsana-ito-ward-2-gandhinagar</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-ahd-2018-14-dcit-circle-2-1-1-baroda-m-s-sun-pharmaceuticals-industries-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ahd-2019-14-m-s-greenwell-orchards-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-rjt-2015-14-m-s-backbone-projects-limited-ahmedabad-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-rjt-2015-14-m-s-backbone-projects-limited-ahmedabad-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-rjt-2019-14-shri-ranjit-gokulbhai-paraliya-limdi-the-ito-ward-5-surendranagar</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-rjt-2015-14-the-acit-cen-cir-2-rajkot-gujarat-m-s-backbone-projects-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-rjt-2019-14-shri-haresh-dhirajlal-radhanpura-rajkot-the-ito-ward-3-1-2-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-ahd-2020-14-dcit-circle-1-1-1-ahmedabad-adani-enterprises-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-rjt-2022-14-rishi-kiran-logistics-private-limited-kachchh-the-pcit-rajkot-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-rjt-2015-14-the-acit-cen-cir-2-rajkot-gujarat-m-s-classic-network-pvt-ltd-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-rjt-2015-14-the-acit-cen-cir-2-rajkot-gujarat-m-s-classic-network-pvt-ltd-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-ahd-2019-14-sushil-hiralal-jain-ahmedabad-ito-ward-1-2-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-ahd-2020-14-bhandari-charitable-trust-ahmedabad-the-ito-exemptions-ward-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-844-ahd-2015-14-m-s-asian-agency-ahmedabad-commissioner-of-income-tax-vii-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-2019-14-m-s-asian-agency-ahmedabad-the-acit-circel-7-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-98-chny-2020-24-shri-s-murugan-tenkasi-ito-ward-5-tirunelveli</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-chny-2020-24-venkatesan-ravi-chennai-acit-non-corporate-circle-7-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-chny-2020-24-rajagounder-rajavel-tiruchengode-ito-ward-5-namakkal</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-143-del-2017-23-m-s-pearson-india-education-sercives-pvt-ltd-chennai-dcit-tds-noida</loc>
               <lastmod>2025-09-05T06:35:16.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-del-2019-14-veerlesh-sansar-delhi-cit-exemptions-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-del-2021-14-premier-roadlines-limited-delhi-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4361-del-2018-14-dcit-circle-11-1-new-delhi-holisol-logistics-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6371-del-2018-14-vineet-sood-amp-sons-huf-new-delhi-acit-circle-28-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7128-del-2018-14-acit-central-circle-15-new-delhi-ruhil-developers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4203-del-2017-14-gautam-chadha-late-l-h-mrs-ratna-chadha-new-delhi-acit-circle-28-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6910-del-2018-14-gautam-chadha-l-h-mrs-ratna-chadha-new-delhi-acit-circle-28-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-del-2020-14-w-serve-technologies-private-limited-gurgaon-acit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5949-del-2017-14-logix-infra-developers-p-ltd-new-delhi-aict-circle-15-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-del-2019-14-m-s-r-s-h-s-jv-g-1-198-199-sector-16-rohini-delhi-dcit-a-circle-62-dcit-a-circle-62-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-del-2020-14-ram-singh-karnal-addi-cit-range-karnal</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-del-2020-14-ptc-energy-ltd-new-delhi-acit-circle-19-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-del-2020-14-ito-ward-2-1-ghaziabad-windsor-amp-nova-apartmenr-owner-associates-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3902-del-2006-14-acit-circle-2-niit-online-learning-ltd</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-317-ahd-2017-16-m-s-dharam-impex-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2026-05-16T09:56:26.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-chandi-2019-14-m-s-chandigarh-bottling-co-chandigarh-ito-w-2-1-chandigarh</loc>
               <lastmod>2025-04-11T18:14:02.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-chandi-2017-14-dcit-c-1-ludhiana-m-s-vardhman-yarns-amp-threads-limited-ludhiana</loc>
               <lastmod>2025-04-11T18:14:03.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-chandi-2019-14-vardhman-yarns-and-threads-limited-ludhiana-dcit-c-1-ludhiana</loc>
               <lastmod>2025-04-11T18:14:03.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-chandi-2019-14-dcit-c-1-ludhiana-m-s-vardhman-yarns-amp-threads-limited-ludhiana</loc>
               <lastmod>2025-04-11T18:14:03.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-del-2020-14-dcit-circle-3-1-new-delhi-arham-it-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-10T17:49:00.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-pun-2022-14-shri-shivaji-bhimaji-gaikwad-nashik-income-tax-officer-ward-1-2-nashik</loc>
               <lastmod>2025-04-10T05:28:00.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-pun-2018-14-dilip-mankichand-nahar-jalna-income-tax-officer-ward-1-3-jalna</loc>
               <lastmod>2025-04-10T05:28:00.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-del-2020-14-ajay-enterprises-pvt-ltd-new-delhi-acit-circle-73-1-new-delhi</loc>
               <lastmod>2025-04-10T17:56:02.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-lkw-2021-14-dy-commissioner-of-income-tax-faizabad-smt-sarita-nainwani-prop-m-s-bhola-pharma-faizabad</loc>
               <lastmod>2025-04-11T04:49:07.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4114-mum-2015-14-acit-33-1-mumbai-abhishek-r-vyas-mumbai</loc>
               <lastmod>2025-04-11T08:56:00.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-mum-2018-14-m-s-actif-corporation-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:09.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-mum-2020-14-m-s-actif-corporation-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-kol-2020-14-m-s-r-n-infrabuild-pvt-ltd-durgapur-i-t-o-ward-1-1-durgapur</loc>
               <lastmod>2025-04-11T11:28:04.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-mum-2021-14-acit-2-3-1-mumbai-m-s-thakkar-apana-ghar-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:14:10.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-kol-2022-14-kanchan-chakraborty-kolkata-ito-ward-61-2-kolkata-kolkata</loc>
               <lastmod>2025-04-11T07:56:04.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-pun-2019-14-sai-bhargavnath-infra-pune-assistant-commissioner-of-income-tax-circle-6-pune</loc>
               <lastmod>2025-04-11T07:56:03.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-pun-2018-14-arvind-janardan-pandey-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-04-11T07:49:08.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7175-mum-2019-14-m-s-s-b-data-systems-pvt-ltd-mumbai-ito-5-3-2-mumbai</loc>
               <lastmod>2025-04-11T03:42:04.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-lkw-2019-14-shri-ram-gopal-dohare-bareilly-income-tax-officer-ward-2-3-bareilly</loc>
               <lastmod>2025-04-10T14:35:00.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6704-del-2019-14-dcit-circle-2-1-new-delhi-air-liquide-india-holding-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-10T17:28:05.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-lkw-2021-14-avneedra-singh-rathore-kanpur-ito-1-1-kanpur-kanpur</loc>
               <lastmod>2025-04-10T17:35:00.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-lkw-2020-14-income-tax-officer-2-5-kanpur-shri-vikas-agarwal-kanpur</loc>
               <lastmod>2025-04-10T17:35:00.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-lkw-2022-14-dy-commissioner-of-income-tax-central-circle-2-kanpur-kanpur-shri-mohammad-asfand-akhtar-kanpur</loc>
               <lastmod>2025-04-10T17:42:03.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-lkw-2019-14-smt-uma-devi-deceased-through-devendra-kumar-son-bareilly-income-tax-officer-2-3-bareilly</loc>
               <lastmod>2025-04-10T17:35:07.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-lkw-2021-14-timecity-real-estates-india-limted-lucknow-pcit-1-lucknow-lucknow</loc>
               <lastmod>2025-04-10T17:35:09.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-14-pun-2020-16-sai-enterprises-aurangabad-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-04-10T05:49:00.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-pun-2020-14-rajlaxmi-agrotech-india-pvt-ltd-nanded-commissioner-of-income-tax-appeals-aurangabad</loc>
               <lastmod>2025-04-10T05:49:00.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2616-del-2019-14-state-bank-of-india-new-delhi-acit-circle-77-1-new-delhi</loc>
               <lastmod>2025-04-10T03:14:07.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-mum-2022-14-sila-solutions-pvt-ltd-mumbai-dcit-cpc-bangalore-mumbai</loc>
               <lastmod>2025-04-11T09:14:06.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-mum-2022-14-cargotec-india-pvt-ltd-mumbai-the-acit-15-1-2-mumbai</loc>
               <lastmod>2025-04-11T09:14:01.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6632-mum-2019-14-dcit-circle-15-3-2-mumbai-m-s-sphynx-agro-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T09:14:01.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-ind-2019-14-shri-dharam-chandra-kothari-agar-malwa-the-pr-cit-ujjian-ujjain</loc>
               <lastmod>2025-04-11T19:07:01.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-ind-2016-14-m-s-elixir-infrastructure-bhopal-the-ito-3-1-bhopal</loc>
               <lastmod>2025-04-11T19:07:01.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-123-chny-2019-24-dcit-corporate-circle-1-1-chennai-acsys-investments-private-limited-chennai</loc>
               <lastmod>2025-04-11T17:35:04.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-mum-2021-14-ito-it-3-1-1-mumbai-raj-vasant-jadhav-mumbai</loc>
               <lastmod>2025-04-11T05:14:06.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-mum-2020-14-mital-vardhibhai-doshi-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2025-04-09T18:35:10.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-mum-2021-14-sameer-moin-khan-mumbai-ito-31-3-3-mumbai</loc>
               <lastmod>2025-04-09T18:42:08.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-206-chny-2019-24-m-s-aarsree-investment-private-limited-now-aarsree-developers-llp-chennai-dcit-corporate-circle-1-1-chennai</loc>
               <lastmod>2025-04-11T17:42:03.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-ahd-2019-23-kansara-popatlal-tribhovandas-metal-pvt-ltd-ahmedabad-the-acit-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-04-09T18:00:05.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-chny-2020-14-m-s-cholamandalam-ms-general-insurance-co-ltd-chennai-acit-ltu-2-chennai</loc>
               <lastmod>2025-04-09T16:49:07.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-mum-2019-24-saleem-mohd-nazir-shaikh-mumbai-dcit-cen-cir-5-1-mumbai</loc>
               <lastmod>2025-04-11T03:42:05.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-pun-2018-14-manoj-suresh-raste-pune-income-tax-officer-ward-4-3-pune</loc>
               <lastmod>2025-04-11T21:00:04.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-kol-2022-24-mohammed-qurban-mecheda-acit-cpc-bengaluru</loc>
               <lastmod>2025-04-10T10:35:04.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-hyd-2018-14-vitp-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-17-2-hyderabad</loc>
               <lastmod>2025-04-11T21:56:00.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-hyd-2022-14-ncl-homes-limited-hyderabad-ito-ward-16-1-hyderabad</loc>
               <lastmod>2025-04-11T21:56:00.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-chny-2019-14-c-vadivelu-neyveli-dcit-cuddalore</loc>
               <lastmod>2025-04-11T22:49:02.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-pun-2018-14-dilip-shantilal-solanki-pune-deputy-commissioner-of-income-tax-circle-8-pun</loc>
               <lastmod>2025-04-11T20:49:06.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-pun-2018-14-minilec-india-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-04-11T20:49:06.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-pun-2018-14-shrenik-sanjay-ghodawat-jaysingpur-assistant-commissioner-of-income-tax-ichalkranji-circle-ichalkranji</loc>
               <lastmod>2025-04-11T20:49:06.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1890-pun-2019-14-dcit-circle-13-pune-shri-ajay-bhalchandra-pathak-pune</loc>
               <lastmod>2025-04-11T20:49:06.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1830-pun-2018-14-ajinkyatara-sahakari-sakhar-karkhana-limited-satara-deputy-commissioner-of-income-tax-satara-circle-satara</loc>
               <lastmod>2025-04-11T20:49:07.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-pun-2018-14-ajinkyatara-sahakari-sakhar-karkhana-limited-satara-deputy-commissioner-of-income-tax-satara-circle-satara</loc>
               <lastmod>2025-04-11T20:49:07.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-pun-2018-14-ajinkyatara-sahakari-sakhar-karkhana-limited-satara-deputy-commissioner-of-income-tax-satara-circle-satara</loc>
               <lastmod>2025-04-11T20:49:07.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-pun-2021-14-santh-bhagwanbaba-shikshan-mandal-latur-income-tax-officer-exemption-nanded</loc>
               <lastmod>2025-04-10T10:07:05.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-chandi-2019-14-s-gurdev-singh-ludhiana-ito-w-6-5-ludhiana</loc>
               <lastmod>2025-04-10T05:14:05.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-pun-2019-14-m-s-jan-kalyan-nagri-sahakari-pat-limited-sanstha-parbhani-income-tax-officer-ward-parbhani-parbhani</loc>
               <lastmod>2025-04-10T18:28:01.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-pun-2022-14-ratnadeep-sahakari-nagari-patpedhi-maryadit-shahada-income-tax-officer-dhule-dhule</loc>
               <lastmod>2025-04-10T18:14:03.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-del-2022-14-sona-fashions-inc-delhi-ito-ward-29-5-new-delhi</loc>
               <lastmod>2025-04-09T23:56:02.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-pun-2022-24-khadkeshwar-oil-mills-pvt-ltd-aurangabad-income-tax-officer-ward-1-2-aurangabad</loc>
               <lastmod>2025-04-10T18:14:00.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-pun-2022-24-maruti-tyres-private-limited-aurangabad-income-tax-officer-ward-1-2-aurangabad</loc>
               <lastmod>2025-04-10T18:14:00.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-del-2021-14-dcit-central-circle-15-new-delhi-g-r-goenka-education-society-new-delhi</loc>
               <lastmod>2025-04-10T17:56:06.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-del-2021-14-dcit-central-circle-15-new-delhi-g-r-goenka-education-society-new-delhi</loc>
               <lastmod>2025-04-10T17:56:06.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-chandi-2021-14-sociiety-for-kidney-care-shimla-cit-e-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-chandi-2021-14-sh-meet-pal-singh-ludhiana-acit-cc-1-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-pan-2018-14-income-tax-officer-ward-1-1-panaji-shri-lalji-purushottam-babhoyya-patel-altinho</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pan-2019-14-the-adarsh-co-op-credit-society-limited-belagavi-income-tax-officer-ward-1-2-belagavi</loc>
               <lastmod>2025-04-11T09:28:06.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5248-del-2019-14-rajender-parkash-bhardwaj-karnal-pcit-karnal</loc>
               <lastmod>2025-04-10T19:56:09.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-387-del-2017-24-shorewala-overseas-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-10T23:35:01.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-135-chny-2019-24-chakiat-agencies-private-limited-chennai-acit-company-circle-1-3-chennai</loc>
               <lastmod>2025-04-11T17:14:02.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6356-mum-2019-14-dcit-12-2-2-mumbai-goldmedal-electricals-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T00:56:02.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ind-2020-14-sun-swan-education-society-indore-cit-e-bhopal-bhopal</loc>
               <lastmod>2025-04-22T07:51:20.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-hyd-2018-14-tejini-real-estates-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-hyd-2018-14-sri-lalitha-avenu-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-hyd-2018-14-haritha-prabha-agro-projects-private-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:09.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-jpr-2021-14-rekha-shekhawat-kota-pr-cit-udaipur</loc>
               <lastmod>2025-04-10T16:00:10.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-kol-2019-14-m-s-anindra-sales-pvt-ltd-kolkata-i-t-o-ward-12-1-kokata</loc>
               <lastmod>2025-04-10T18:00:11.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-pun-2022-14-sambhaji-rambhau-bhalekar-pune-income-tax-officer-ward-10-3-pune</loc>
               <lastmod>2025-04-11T10:14:01.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-pun-2021-14-shivtara-associates-pune-principal-commissioner-of-income-tax-central-pune</loc>
               <lastmod>2025-04-11T08:07:08.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-jpr-2022-14-dcit-jaipur-m-s-rajasthan-rajya-vidhyut-utpadan-nigam-ltd-jaipur</loc>
               <lastmod>2025-04-10T01:35:08.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-ind-2022-14-yashwant-singh-chouhan-indore-ito-1-4-indore</loc>
               <lastmod>2025-04-10T01:35:01.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-542-del-2019-24-pjsc-stroytransgaz-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-kol-2019-14-padmini-agencies-pvt-ltd-kolkata-i-t-o-ward-1-2-kolkata</loc>
               <lastmod>2025-04-09T18:07:10.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-del-2021-14-sanjay-kumar-agarwal-new-delhi-acit-central-circle-17-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-del-2021-14-zaim-hasan-muzaffarnagar-pr-cit-dehradun</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-del-2020-14-ats-meadows-private-limited-new-delhi-addi-cit-range-76-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5259-del-2018-14-benlon-india-ltd-new-delhi-acit-circle-4-2-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-del-2021-14-yuvraj-ahuja-bareilly-acit-circle-2-moradabad</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-kol-2019-14-r-piyarelall-iron-amp-steel-pvt-ltd-kolkata-d-c-i-t-circle-3-1-kolkata</loc>
               <lastmod>2025-04-10T17:14:00.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-kol-2021-14-arabinda-konar-khudkuri-ito-ward-1-2-burdwan</loc>
               <lastmod>2025-04-11T00:21:06.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-kol-2018-14-softlink-shoppers-private-limited-kolkata-ito-ward-9-4-kolkata-kolkata</loc>
               <lastmod>2025-04-10T17:07:07.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-hyd-2019-14-icsa-india-limited-hyderabad-addl-commissioner-of-income-tax-range-2-hyderabad</loc>
               <lastmod>2025-04-10T00:35:13.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2711-mum-2017-14-dcit-it-3-2-2-mumbai-mizuho-corporate-bank-maker-mumbai</loc>
               <lastmod>2025-04-09T21:35:05.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2786-mum-2017-14-mizuho-bank-ltd-mumbai-dcit-it-3-2-2-mumbai</loc>
               <lastmod>2025-04-09T21:35:06.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-viz-2019-14-venkata-trinadh-bandi-visakhapatnam-the-income-tax-officer-ward-3-1-visakhapatnam</loc>
               <lastmod>2025-04-10T01:21:04.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-viz-2020-14-thota-siva-naga-bhagya-lakshmi-vijayawada-the-income-tax-officer-ward-3-2-vijayawada</loc>
               <lastmod>2025-04-10T01:21:05.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-viz-2022-14-rakesh-kumar-jain-vijayawada-income-tax-officer-ward-2-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:06.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-viz-2022-24-manepalli-ranadheer-vijayawada-the-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:06.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-viz-2022-14-k-v-ramarao-undi-the-acit-centeral-circle-2-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:01.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-hyd-2022-14-infor-india-private-limited-hyderabad-acit-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-10T00:56:07.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-hyd-2017-14-gundala-mahender-hyderabad-income-tax-officer-ward-11-3-hyderabad</loc>
               <lastmod>2025-04-10T01:00:05.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-hyd-2018-14-the-prudential-co-operative-urban-bank-limited-secunderabad-dy-commissioner-of-income-tax-circle-2-3-hyderabad</loc>
               <lastmod>2025-04-10T01:00:05.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-1-nashik-m-s-vishwa-infraways-pvt-ltd-haweli</loc>
               <lastmod>2025-04-10T02:07:00.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-1-nashik-m-s-vishwa-infraways-pvt-ltd-haweli</loc>
               <lastmod>2025-04-10T02:07:00.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-kol-2019-14-m-s-yashoda-dealers-pvt-ltd-howrah-d-c-i-t-cc-2-1-kolkata</loc>
               <lastmod>2025-04-11T08:07:02.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1845-kol-2019-14-sunita-jain-kolkata-i-t-o-ward-49-2-kolkata</loc>
               <lastmod>2025-04-09T18:07:10.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5388-mum-2012-14-hikal-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2025-04-09T19:21:00.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-asr-2020-14-shri-mohinder-singh-dasuya-income-tax-officer-dasuya</loc>
               <lastmod>2022-09-28T06:00:14.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-871-del-2019-14-late-sudhir-kapoor-rita-kapur-legel-successor-ghaziabad-dcit-circle-ii-ghaziabad</loc>
               <lastmod>2022-09-28T06:00:14.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4221-mum-2017-14-tata-sons-ltd-mumbai-acit-cir-2-3-1-mumbai</loc>
               <lastmod>2022-09-28T20:30:07.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-jpr-2022-14-amit-bansal-huf-jaipur-ito-ward-3-1-jaipur-jaipur</loc>
               <lastmod>2022-09-30T04:44:13.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-mum-2021-14-jasbir-singh-kaberwal-mumbai-adit-cpc-bengluru</loc>
               <lastmod>2022-10-04T01:35:03.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-mum-2021-14-m-s-offbeat-developers-p-ltd-mumbai-dy-cit-cc-8-4-mumbai</loc>
               <lastmod>2025-04-11T09:28:00.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-mum-2021-14-m-s-offbeat-developers-p-ltd-mumbai-dy-cit-cc-8-4-mumbai</loc>
               <lastmod>2025-04-11T09:28:00.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-mum-2021-14-trustees-of-sir-ratan-tata-building-c-j-colony-tardeo-mumbai-commissioner-of-income-tax-exemptions-mumbai</loc>
               <lastmod>2025-04-09T19:07:06.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-mum-2022-14-manipal-cigna-health-insurance-co-ltd-mumbai-principle-commissioner-of-income-tax-1-mumbai-mumbai</loc>
               <lastmod>2025-04-09T19:07:03.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-mum-2022-14-shri-manoj-lalman-awashi-mumbai-pr-comm-of-income-tax-pcit-mumbai</loc>
               <lastmod>2025-04-09T19:07:05.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-kol-2022-14-kiswok-industries-pvt-ltd-kolkata-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-10T10:14:00.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-jab-2017-14-smt-kiran-pachouri-income-tax-officer-ward</loc>
               <lastmod>2025-04-10T17:00:10.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-jab-2015-14-subh-motors-pvt-ltd-commissioner-of-income-tax-1</loc>
               <lastmod>2025-04-11T12:28:08.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-jab-2022-14-sweta-goenka-jabalpur-pr-commissioner-of-incomr-tax-1-jabalpur-jabalpur</loc>
               <lastmod>2025-04-10T17:00:06.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-jab-2021-14-shri-kamla-janhitya-samiti-satna-commissioner-of-income-tax-exemption-bhopal</loc>
               <lastmod>2025-04-10T17:00:04.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-jab-2022-14-m-s-alankar-jabalpur-pr-cit-1-jabalpur-jabalpur</loc>
               <lastmod>2025-04-10T17:00:09.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-jab-2022-14-m-s-vijay-kumar-jain-huf-jabalpur-jabalpur-pr-cit-1-jabalpur-jabalpur</loc>
               <lastmod>2025-04-10T17:00:10.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-jab-2013-23-shri-dilip-mehta-jabalpur-assistant-commissioner-of-income-tax-jabalpur</loc>
               <lastmod>2025-04-10T17:00:12.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-kol-2021-14-kaizen-hotels-and-resorts-limited-kolkata-acit-cir-8-1-kolkata</loc>
               <lastmod>2025-04-11T08:07:08.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5080-del-2018-14-rajpal-dehradun-ito-ward-1-2-2-dehradun</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-del-2021-14-ito-ward-23-3-new-delhi-shree-bhawani-power-projects-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-kol-2022-16-sarat-chatterjee-amp-co-vsp-pvt-ltd-kolkata-acit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:21.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-kol-2021-16-bothra-shipping-services-kolkata-dcit-cen-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:19.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-15-kol-2021-16-sarat-chatterjee-amp-co-vsp-pvt-ltd-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:21.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-25-pun-2021-23-vijay-tukaram-raundal-pune-assistant-commissioner-of-income-tax-circle-2-pune</loc>
               <lastmod>2025-04-10T14:21:05.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-pun-2021-23-vijay-tukaram-raundal-pune-assistant-commissioner-of-income-tax-circle-2-pune</loc>
               <lastmod>2025-04-10T14:21:05.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-mum-2021-14-ito-ward-3-3-thane-m-s-satya-sai-g-agroils-p-ltd-thane</loc>
               <lastmod>2025-04-10T14:28:05.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-del-2018-14-jasbinder-singh-karnal-ito-ward-4-karnal</loc>
               <lastmod>2025-04-10T16:35:06.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-del-2019-14-gordon-herbert-india-ltd-kanpur-acit-central-circle-18-new-delhi</loc>
               <lastmod>2025-04-10T16:35:07.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-pun-2020-14-income-tax-officer-ward-2-pandharpur-shri-somesh-nagnath-kshirsagar-solapur</loc>
               <lastmod>2025-04-10T14:42:07.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-pun-2021-14-sangeeta-jeevan-chaudhary-pune-assistant-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-04-10T14:42:02.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-pun-2020-14-kolhapur-district-central-co-op-bank-ltd-kolhapur-income-tax-officer-ward-2-3-kolhapur</loc>
               <lastmod>2025-04-10T14:42:04.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-pun-2017-14-capgemini-technology-services-india-ltd-pune-deputy-commissioner-of-income-tax-circle-11-pune</loc>
               <lastmod>2025-04-10T14:49:05.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-pun-2018-14-assistant-commissioner-of-income-tax-circle-9-pune-m-s-east-west-developers-pune</loc>
               <lastmod>2025-04-10T14:42:01.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-kol-2021-14-m-s-salarpuria-properties-pvt-ltd-kolkata-pcit-central-2-kolkata</loc>
               <lastmod>2025-04-10T10:28:09.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-kol-2019-14-acit-cc-3-2-kolkata-m-s-clean-coal-enterprises-pvt-ltd-bilaspur</loc>
               <lastmod>2025-04-10T10:28:03.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-kol-2019-14-madhusree-sarkar-hooghly-i-t-o-ward-23-3-hooghly</loc>
               <lastmod>2025-04-10T10:28:04.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-kol-2022-14-m-s-jai-balaji-industries-limited-kolkata-dcit-cir-4-1-kolkata</loc>
               <lastmod>2025-04-10T10:28:01.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-bang-2022-14-m-s-karthik-estate-udupi-principal-commissioner-of-income-tax-central-bengaluru</loc>
               <lastmod>2025-04-10T09:00:10.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-bang-2022-14-terrier-security-services-india-private-limited-bangalore-principal-commissioner-of-income-tax-central-bangalore</loc>
               <lastmod>2025-04-10T09:00:11.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-lkw-2021-14-golden-comtrade-private-limited-kanpur-assistant-commissioner-of-income-tax-5-kanpur-kanpur</loc>
               <lastmod>2025-04-10T20:21:00.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-lkw-2020-14-shri-neeraj-bhardwaj-bareilly-income-tax-officer-ward-2-1-bareilly</loc>
               <lastmod>2025-04-10T20:21:05.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-mum-2022-14-khyalilal-mohanlal-tater-mum-bai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-mum-2022-14-hari-om-charitable-trust-mumbai-cit-exemtion-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-del-2022-14-savita-hapur-ito-ward-3-5-hapur</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3142-del-2018-14-ashok-kumar-gupta-new-delhi-ito-ward-32-3-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2823-del-2019-14-dcit-international-taxation-circle-3-1-1-new-delhi-russel-reynolds-associates-inc-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3050-del-2019-14-russel-reynolds-associates-inc-new-delhi-dcit-international-taxation-circle-3-1-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-del-2016-14-xander-advisors-india-pvt-ltd-new-delhi-acit-noida</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3678-del-2019-14-andalen-associates-pvt-ltd-delhi-ito-ward-2-4-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9087-del-2019-14-rajat-alloys-p-ltd-ghaziabad-ito-ward-21-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-del-2019-14-ballarpur-industries-ltd-gurgaon-ito-ward-1-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-del-2019-14-ballarpur-industries-ltd-gurgaon-ito-ward-1-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6529-del-2019-14-trilok-goel-new-delhi-ito-ward-31-4-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-del-2021-14-microsoft-regional-sales-pte-ltd-new-delhi-acit-circle-2-2-1-international-taxation-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-del-2020-14-subhash-chander-new-delhi-dcit-cpc-bangalore</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-del-2021-14-dharambir-singh-bahadurgarh-ito-ward-1-rohtak</loc>
               <lastmod>2025-04-10T16:42:04.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6644-del-2019-14-chiranjeev-kumar-vinayak-new-delhi-ito-ward-47-5-new-delhi</loc>
               <lastmod>2025-04-10T16:42:04.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6852-del-2019-14-chandergupt-goyal-new-delhi-ito-ward-41-4-new-delhi</loc>
               <lastmod>2025-04-10T16:42:04.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pan-2019-14-income-tax-officer-ward-2-2-belgavi-shiva-credit-souharda-sahakari-niyamit-belgavi</loc>
               <lastmod>2025-04-11T01:28:05.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-pan-2018-14-beiersdorf-india-p-ltd-panaji-income-tax-officer-ward-2-4-panaji</loc>
               <lastmod>2025-04-11T01:28:05.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2001-mum-2015-14-oocl-logistics-india-p-ltd-mumbai-ito-7-3-1-mumbai</loc>
               <lastmod>2025-04-11T03:35:05.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-mum-2022-14-dcit-it-1-2-1-mumbai-bank-of-bahrain-and-kuwait-bsc-mumbai</loc>
               <lastmod>2025-04-11T03:35:03.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-mum-2022-23-bank-of-bahrain-and-kuwait-bsc-mumbai-dcit-it-1-2-1-mumbai</loc>
               <lastmod>2025-04-11T03:35:03.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-mum-2018-14-global-softech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T03:28:09.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-chny-2022-14-shri-s-manoharan-coimbatore-dcit-central-circle-2-coimbatore</loc>
               <lastmod>2025-04-10T07:49:08.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-chny-2022-14-m-s-prime-indian-hospitals-p-ltd-arumbakkam-the-cpc-bangalore</loc>
               <lastmod>2025-04-10T07:49:08.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2115-mum-2019-14-dcit-cc-3-2-mumbai-attractive-exports-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T04:56:07.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-mum-2020-14-dcit-cc3-2-mumbai-m-s-angarika-multitrading-p-ltd-mumbai</loc>
               <lastmod>2025-04-11T04:56:08.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-18-pun-2022-23-nethawk-network-india-pvt-ltd-pune-income-tax-office-ward-2-4-pune</loc>
               <lastmod>2025-04-11T08:21:00.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3757-mum-2016-14-bharjuna-krishi-vigyan-kendra-p-ltd-mumbai-ito-9-1-2-mumbai</loc>
               <lastmod>2025-04-11T00:56:02.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-pun-2021-14-ravijeet-rattansingh-sachdeva-pune-income-tax-officer-ward-2-1-pune</loc>
               <lastmod>2025-04-10T18:14:04.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-pun-2022-14-shri-p-z-bagal-gramin-sah-patpedhi-ltd-dhule-income-tax-officer-ward-3-dhule</loc>
               <lastmod>2025-04-10T18:14:05.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-mum-2022-14-m-s-alag-securities-pvt-ltd-mumbai-the-cit-a-22-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-mum-2022-14-lavapal-r-singh-gujarat-scit-cc-1-3-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-mum-2022-14-lunkaran-kothari-surat-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-mum-2021-14-dcit-cc-8-4-mumbai-kalyanji-velji-huf-mumbai</loc>
               <lastmod>2025-04-11T05:14:03.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-mum-2016-24-kargil-holdings-pvt-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-09T16:56:10.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-viz-2022-14-sri-satya-sai-educational-and-service-society-srikakulam-income-tax-officer-exemption-ward-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:03.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-viz-2019-14-palla-simhachalam-huf-visakhapatnam-assistant-commissioner-of-income-tax-circle-5-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:03.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-viz-2019-24-chandhana-ramesh-huf-rajahmundry-assistant-commissioner-of-income-tax-circle-2-1-rajahmundry</loc>
               <lastmod>2025-04-10T09:42:04.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-viz-2020-14-the-assistant-commissioner-of-income-tax-international-taxation-visakhapatnam-kanchumarthivenkata-sita-ramachandra-rao-rajahmundry</loc>
               <lastmod>2025-04-10T09:42:04.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-jpr-2022-14-danish-private-limited-jaipur-income-tax-officer-ward-6-1-jaipur</loc>
               <lastmod>2025-04-11T16:35:02.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jpr-2022-14-deputy-commissioner-of-income-tax-central-circle-3-jaipur-m-s-n-m-agrofood-products-pvt-ltd-sriganganagar</loc>
               <lastmod>2025-04-11T16:35:04.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-viz-2022-14-yugaandhar-housing-pvt-ltd-vijayawada-acit-central-cercle-vijayawada</loc>
               <lastmod>2025-04-10T09:14:09.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-viz-2022-14-yugaandhar-housing-pvt-ltd-vijayawada-acit-central-cercle-vijayawada</loc>
               <lastmod>2025-04-10T09:14:10.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-35-pun-2018-16-smt-priyanka-nathmal-bafna-jalgaon-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-10T09:49:05.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-pun-2019-16-dharmendra-nathmal-bafna-jalgaon-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-10T09:49:05.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-pun-2017-14-deputy-commissioner-of-income-tax-circle-1-2-pune-fiat-india-automobiles-ltd-pune</loc>
               <lastmod>2025-04-10T09:56:06.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-pun-2017-14-deputy-commissioner-of-income-tax-circle-1-2-pune-fiat-india-automobiles-ltd-pune</loc>
               <lastmod>2025-04-10T09:56:06.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1339-jpr-2018-14-income-tax-officer-behror-shri-mahinder-yadav-alwar</loc>
               <lastmod>2025-04-10T04:21:03.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2867-del-2019-14-deloitte-haskins-amp-sells-gurgaon-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-04-10T04:00:10.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-mum-2021-14-hindustan-construction-company-mumbai-pr-cit-6-mumbai</loc>
               <lastmod>2025-04-10T10:56:01.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-mum-2022-14-khushalrao-keshavrao-garje-mumbai-dy-commissioner-of-income-tax-cpc-banglore-bangalore</loc>
               <lastmod>2025-04-11T12:56:09.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1889-mum-2022-14-m-s-gulabchand-amp-co-mumbai-deputy-commissioner-of-income-tax-cpc-bangalore-mumbai</loc>
               <lastmod>2025-04-11T12:56:09.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-pan-2018-16-shri-francisco-x-pacheco-benaulim-deputy-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-04-10T03:35:00.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-hyd-2021-24-deputy-commissioner-of-income-tax-circle-8-1-hyderabad-vision-venture-private-limited-hyderabad</loc>
               <lastmod>2025-04-10T17:14:09.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-hyd-2014-14-ito-ward-14-3-hyderabad-m-s-icsa-india-ltd-hyderabad</loc>
               <lastmod>2025-04-11T20:00:08.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-hyd-2019-14-indu-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-11T20:07:03.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-mum-2022-14-mega-custodial-services-ltd-mumbai-acit-circle-7-2-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-mum-2019-14-ito-27-1-4-mumbai-smt-indira-ramchandra-sharma-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2917-mum-2015-14-apl-logistics-p-ltd-mumbai-dcit-14-1-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-mum-2019-14-l-amp-t-seawoods-ltd-mumbai-ito-1-2-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-920-mum-2021-14-rediffusion-brand-solutions-p-ltd-mumbai-pr-cit-8-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-mum-2020-14-m-s-global-softtech-ltd-mumbai-dcit-circle-5-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-mum-2021-14-gopa-investment-co-p-ltd-mumbai-pr-cit-2-mumbai</loc>
               <lastmod>2025-04-11T11:21:05.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ind-2015-14-smt-yashoda-sisodia-bhopal-the-ito-1-2-bhopal</loc>
               <lastmod>2025-04-11T12:00:07.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-47-ind-2019-16-m-s-pragati-foods-pipariya-acit-central-ii-bhopal</loc>
               <lastmod>2025-04-11T13:07:09.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-mum-2022-14-mukesh-shivgan-patel-mumbai-income-tax-officer-national-faceless-assessment-centre-delhi</loc>
               <lastmod>2025-04-11T12:21:12.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-mum-2020-14-lotus-labs-p-ltd-mumbai-dy-cit-circle-4-1-1-banglore-present-incharge-mumbai</loc>
               <lastmod>2025-04-11T12:21:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-mum-2021-14-duck-creek-technologies-india-llp-mumbai-acit-circle-26-1-mumbai</loc>
               <lastmod>2025-04-11T12:21:13.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2620-mum-2019-14-sheth-creators-pvt-ltd-mumbai-dy-cit-central-circle-4-2-mumbai</loc>
               <lastmod>2025-04-11T05:07:10.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3696-mum-2019-14-sheth-creators-pvt-ltd-mumbai-dy-cit-central-circle-4-2-mumbai</loc>
               <lastmod>2025-04-11T05:07:10.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-mum-2020-14-dy-cit-central-circle-4-2-mumbai-m-s-sheth-creators-p-ltd-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4335-mum-2018-14-acit-30-3-mumbai-suratchandra-b-thakkar-huf-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-mum-2022-14-k-a-hospitality-private-limited-mumbai-icome-tax-department-cpc-bagalore-bangalore</loc>
               <lastmod>2025-04-11T11:42:06.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-mum-2022-14-m-s-bee-pee-textiles-partner-shri-ashok-lalwani-mumbai-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi</loc>
               <lastmod>2025-04-11T11:49:00.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-mum-2019-14-goldstone-trading-company-pvt-ltd-mumbai-acit-9-1-mumbai</loc>
               <lastmod>2025-04-11T11:49:06.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-pun-2019-14-dadasaheb-vithoba-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-04-11T08:35:03.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-pun-2019-14-sharad-vithoba-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-04-11T08:35:03.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-bang-2022-14-girish-panambur-venkatraman-mangalore-income-tax-officer-international-taxation-ward-mangalore-mangalore</loc>
               <lastmod>2025-04-11T06:14:00.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-259-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-260-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-del-2020-14-chandar-mohan-batra-new-delhi-ito-ward-14-3-new-delhi</loc>
               <lastmod>2025-04-10T16:42:00.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-jab-2022-14-late-smt-sampat-bai-jain-smriti-samiti-rupesh-jain-abhinav-x-ray-m-g-road-satna-satna-commissioner-of-income-tax-exemption-ward-jabalpur-m-p-jabalpur</loc>
               <lastmod>2025-04-10T17:00:04.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-del-2022-14-s-s-saib-constructions-p-ltd-delhi-acit-circle-2-1-faridabad</loc>
               <lastmod>2025-04-10T17:07:02.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1992-del-2021-14-aditi-bhagat-new-delhi-ito-ward-60-4-delhi</loc>
               <lastmod>2025-04-10T17:07:02.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4801-del-2019-14-lamba-construction-co-g-noida-ito-ward-62-4-new-delhi</loc>
               <lastmod>2025-04-10T17:07:02.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-jab-2013-14-assistant-commissioner-of-income-tax-jabalpur-shri-dilip-mehta-jabalpur</loc>
               <lastmod>2025-04-10T17:00:00.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-del-2019-14-maruti-rub-plast-p-ltd-new-delhi-ito-ward-16-2-new-delhi</loc>
               <lastmod>2025-04-10T17:07:05.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6948-mum-2019-14-subhash-maruti-ghorpade-thane-ito-ward-2-4-kalyan</loc>
               <lastmod>2025-04-10T14:35:18.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1756-mum-2017-14-nbc-fashion-india-p-ltd-new-delhi-asst-cit-cir-3-2-2-mumbai</loc>
               <lastmod>2025-04-10T14:35:18.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-del-2020-14-salman-kureshi-ghaziabad-ito-ward-2-4-ghaziabad</loc>
               <lastmod>2025-04-10T16:21:02.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6919-del-2019-14-geetanjali-infraprojects-pvt-ltd-new-delhi-ito-ward-10-1-new-delhi</loc>
               <lastmod>2025-04-10T16:21:05.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1953-del-2019-14-shakeel-ahmed-new-delhi-acit-osd-ward-3-4-new-delhi</loc>
               <lastmod>2025-04-10T17:49:02.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-pun-2019-16-siddharth-infratech-pvt-ltd-jalgaon-assistant-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-04-10T05:49:04.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-pun-2019-14-suman-dnyaneshwar-deokule-pune-pr-commissioner-of-income-tax-5-pune</loc>
               <lastmod>2025-04-10T05:49:04.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-pun-2019-14-assistant-commissioner-of-income-tax-ahmednagar-circle-ahmednagar-sanjay-nemichand-lohade-ahmednagar</loc>
               <lastmod>2025-04-10T05:49:05.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1424-pun-2019-14-birlasoft-ltd-earlier-known-as-kpit-technologies-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-pun-2019-14-m-s-galaxy-developers-pune-income-tax-officer-ward-9-2-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-pun-2019-14-assistant-commissioner-of-income-tax-circle-3-pune-m-s-m-b-gharpuray-engineers-and-contractors-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-pun-2019-14-cvil-amp-electrical-projects-constructing-co-india-pvt-ltd-pune-income-tax-officer-ward-1-2-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-955-pun-2019-14-hanuman-sahkari-dudh-vyavasaik-va-krushi-purak-seva-sanstha-maryadit-yalgud-income-tax-officer-tds-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-pun-2021-14-progressive-enterprises-nashik-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-pun-2019-14-m-s-h-i-tamboli-and-sons-satara-deputy-commissioner-of-income-tax-satara-circle-satara</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-pun-2018-14-deputy-commissioner-of-income-tax-circle-1-nashik-poonam-dnyaneshwar-mahajan-nashik</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-pun-2020-14-jcit-osd-circle-14-pune-kumar-urban-development-private-limited-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-pun-2019-14-deputy-commissioner-of-income-tax-circle-1-aurangabad-harvindersingh-basantsingh-bindra-aurangabad</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-pun-2019-14-finance-department-zilha-parishad-latur-joint-commissioner-of-income-tax-range-tds-range-nashik</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-pun-2019-14-executive-engineer-latur-joint-commissioner-of-income-tax-tds-range-nashik</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-pun-2021-14-pravin-masalewale-pune-assistant-director-of-income-tax-cpc-cpc-bengaluru</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-pun-2021-14-santosh-bhaisaheb-khaire-pune-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-pun-2021-14-yashada-developers-pune-income-tax-officer-tds-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-pun-2021-14-tuka-anu-udyog-pune-income-tax-officer-tds-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-pun-2021-14-sanjay-dayal-pune-income-tax-officer-ward-2-1-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-pun-2019-14-lalit-sakalchand-gandhi-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-pun-2019-14-ashok-sahebrao-choure-aurangabad-assistant-commissioner-of-income-tax-circle-2-aurangabad</loc>
               <lastmod>2025-07-10T12:20:44.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-pun-2018-14-polly-bhikaji-patel-pune-income-tax-officer-ward-7-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-pun-2022-23-poonam-dnyaneshwar-mahajan-nashik-deputy-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ind-2019-14-shri-abhishek-gupta-indore-ito-5-5-indore</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ahd-2021-14-rameshbhai-manibhai-patel-nadiad-the-ito-ward-4-nadiad</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-rjt-2019-14-shree-amreli-gurjar-sagar-gnati-trust-amreli-the-acit-cpc-banglore</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-ahd-2018-14-the-income-tax-officer-ward-2-1-1-baroda-uttar-gujarat-vij-company-ltd-mehsana</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ind-2021-14-shri-jodha-singh-atwal-bhopal-the-pr-cit-1-bhopal</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-srt-2019-14-dinesh-t-gupta-surat-ito-ward-2-3-7-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-srt-2019-14-dinesh-t-gupta-surat-ito-ward-2-3-7-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-srt-2020-14-dcit-circle-2-3-surat-vidyabharti-co-op-credit-society-ltd-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-srt-2021-14-mahotsav-creation-pvt-ltd-surat-pr-commission-of-income-tax-1-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-srt-2021-14-a-r-and-co-surat-pr-commissioner-of-income-tax-1-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-srt-2019-14-kantilal-k-chheda-valsad-acit-valsad-circle-valsad</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-srt-2019-14-archana-pranav-desai-valsad-ito-ward-1-vapi</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1580-ahd-2017-14-m-s-dharam-impex-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-307-ahd-2017-16-m-s-maniprabha-impex-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-313-ahd-2017-16-m-s-dharam-impex-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-314-ahd-2017-16-m-s-dharam-impex-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-316-ahd-2017-16-m-s-dharam-impex-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-srt-2021-16-parag-syntex-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-del-2017-14-biomerieux-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8282-del-2019-14-nortonlifelock-singapore-pte-ltd-earlier-known-as-symantec-asia-pacific-pte-ltd-singapore-dcit-circle-3-1-2-int-tax-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6418-del-2016-14-m-s-modipon-ltd-modinagar-ito-tds-amp-survey-ghaziabad</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6419-del-2016-14-m-s-modipon-ltd-modinagar-ito-tds-amp-survey-ghaziabad</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4200-del-2018-14-ns-papers-ltd-muzaffarnagar-acit-circle-2-muzaffarnagar</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8927-del-2019-14-mohd-jamal-delhi-ito-ward-62-1-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-del-2018-14-haldia-coke-and-chemicals-pvt-ltd-chennai-addl-cit-range-11-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-mum-2020-14-dy-cit-cc-7-2-mumbai-m-s-mumbai-nasik-expressway-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5937-del-2019-14-dcit-central-circle-31-new-delhi-bhilwara-energy-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8740-del-2019-14-shamim-irshad-new-delhi-ito-ward-77-2-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-del-2020-24-nokia-solutions-amp-networks-india-pvt-ltd-gurgaon-addl-cit-special-range-6-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-chny-2018-14-m-s-mohan-breweries-amp-distilleries-ltd-chennai-acit-central-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-chny-2018-14-m-s-mohan-breweries-amp-distilleries-ltd-chennai-acit-central-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-chny-2018-14-m-s-mohan-breweries-amp-distilleries-ltd-chennai-acit-central-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ctk-2019-14-ito-ward-1-baripada-shri-praveen-chandra-bhanjdeo-mayurbhanj</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-ctk-2021-14-binay-kumar-jindal-bargarh-principal-cit-sambalpur</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-bang-2017-14-m-s-gokula-education-foundation-bangalore-additional-director-of-income-tax-range-17-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-bang-2022-14-safran-engineering-services-india-private-limited-bengaluru-deputy-commissioner-of-income-tax-circe-6-1-1-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-bang-2021-14-m-s-nike-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-bang-2022-14-m-s-rittal-india-private-limited-bengaluru-assistant-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-bang-2021-14-atos-it-services-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-1-1-1-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-bang-2022-14-m-s-b-b-jewellers-and-finance-private-limited-bengaluru-the-assistant-commissioner-of-income-tax-circle-1-1-2-bengaluru</loc>
               <lastmod>2025-07-07T14:21:39.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-bang-2022-14-m-s-mindtree-limited-bengaluru-the-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-chny-2021-14-prince-gold-amp-diamonds-india-p-ltd-chennai-dcit-cc-1-4-chennai</loc>
               <lastmod>2025-07-10T06:43:47.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-chny-2018-14-m-s-sri-sastha-spinning-millls-pvt-ltd-coimbatore-acit-corporate-circle-2-coimbatore</loc>
               <lastmod>2025-07-10T06:43:47.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-chny-2018-14-acit-corporate-circle-2-coimbatore-sri-sastha-spinning-mills-pvt-ltd-coimbatore</loc>
               <lastmod>2025-07-10T06:43:47.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-bang-2018-14-assistant-commissioner-of-income-tax-central-circle-2-2-bangalore-m-s-sri-basaveshwar-veerashaiva-vidyavardhak-sangha-bagalkote</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-bang-2017-14-deputy-commissioner-of-income-tax-circle-4-1-2-bangalore-m-s-mindlogix-infotech-ltd-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-bang-2022-14-sri-b-v-sreenivasa-reddy-bellary-the-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-bang-2021-14-sampathkumar-munirathna-bangalore-income-tax-officer-ward-1-3-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-bang-2021-14-m-s-navajyothi-trust-mysuru-income-tax-officer-exemption-ward-mysuru</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-bang-2022-14-smt-bovilla-sreelatha-bellary-the-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-bang-2021-14-eit-services-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-bang-2021-14-citrix-r-amp-d-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2583-bang-2018-14-sri-c-aswathanarayana-bangalore-assistant-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-coch-2022-14-sree-narayana-educational-and-cultural-trust-calicut-the-dcit-exemption-circle-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-coch-2022-14-high-range-foods-pvt-ltd-ernakulam-the-acit-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-coch-2022-14-muthoot-finance-ltd-kochi-the-acit-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-bang-2020-14-shri-kola-venkat-rama-naidu-bangalore-the-commissioner-of-income-tax-appeals-6-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-bang-2021-14-wipro-ge-healthcare-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-bang-2019-14-varsha-dudheria-bangalore-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-bang-2019-14-varsha-dudheria-bangalore-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-bang-2022-14-schneider-electric-it-business-india-private-limited-bangalore-deputy-commissioner-of-income-tax-ltu-circle-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-bang-2022-14-nangojirao-nandakumar-bangalore-principal-commissioner-of-income-tax-bangalore-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-bang-2022-14-karnataka-journalists-cooperative-society-limited-bangalore-the-income-tax-officer-ward-1-2-5-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-bang-2022-14-datacorp-traffic-private-limited-bangalore-assistant-commissioner-of-income-tax-central-circle-2-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-coch-2021-14-smt-bhama-jayakumar-aluva-the-ito-aluva</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-coch-2022-14-sivankutty-alappuzha-ito-ward-4-alappuzha-alappuzha</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-coch-2022-14-roshan-foods-private-limited-kochi-acit-corporate-circle-2-1-kochi-kochi</loc>
               <lastmod>2025-07-10T07:45:16.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4057-del-2019-14-acit-central-circle-19-new-delhi-kapis-traders-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2809-del-2018-14-nankani-jute-house-haridwar-ito-ward-1-3-2-haridwar</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-del-2019-14-dcit-central-circle-14-new-delhi-gurmeet-singh-anand-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5209-del-2019-14-hemant-vasisht-gurgaon-ito-ward-2-1-gurgaon</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-del-2021-14-trim-india-private-limited-gurgaon-assistant-director-of-income-tax-bangalore</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-del-2021-14-acit-circle-17-new-delhi-bharat-hotels-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2384-del-2019-14-ahlawar-developers-amp-promotors-panchkulla-ito-ward-1-1-gurgaon</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-del-2019-14-abidi-yahiya-syed-gurugram-dcit-circle-1-1-gurugram</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-del-2021-14-chitra-exports-meerut-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-mum-2022-14-champalal-kantilal-charitable-trust-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3806-mum-2016-14-acit-cir-2-2-1-mumbai-l-amp-t-ltd-datar-switch-gear-ltd-merged-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-mum-2022-14-badar-bagh-co-operative-credit-society-ltd-mumbai-income-tax-officer-20-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3650-mum-2016-14-dcit-3-2-2-mumbai-national-bank-for-agriculture-and-rural-development-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-mum-2022-14-m-s-champion-dreams-mumbai-pr-comm-of-income-tax-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-mum-2021-14-m-s-burlington-finance-ltd-mumbai-dy-cit-central-circle-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-mum-2022-14-chatwani-and-shah-private-limited-mumbai-dy-cit-central-circle-1-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-mum-2022-14-ambitious-plastomac-company-limited-mumbai-the-dcit-central-circle-39-mumbai-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-mum-2022-14-udayan-bhaskaran-nair-mumbai-income-tax-officer-35-3-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-mum-2022-14-abhushan-jewellerys-india-pvt-ltd-mumbai-pr-cit-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6760-mum-2019-14-shri-sandeep-vij-mumbai-ito-25-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-4-jpr-2022-15-ankit-bajaj-jaipur-circle-intl-tax-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-bang-2022-14-teamlease-services-limited-bangalore-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-hyd-2018-14-dr-reddy-s-laboratories-limited-hyderabad-asst-commissioner-of-income-tax-circle-17-1-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-bang-2022-14-tanmoy-ghosh-maharashtra-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-bang-2022-14-panchaganga-raithara-seva-sahakara-sangha-limited-udupi-income-tax-officer-ward-2-udupi</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-jpr-2022-14-rajesh-kumar-khandelwal-jaipur-income-tax-officer-ward-2-1-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-jpr-2022-14-dcit-c-2-ajmer-jai-narayan-agarwal-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-jpr-2022-14-sh-surendra-laad-738-a-rk-puram-sector-a-kota-ito-ward-2-2-kota</loc>
               <lastmod>2025-07-25T05:53:52.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-jpr-2022-14-aryan-realmart-private-limited-jaipur-pcit-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-pun-2017-14-income-tax-officer-ward-1-1-aurangabad-m-s-hassab-realty-pvt-ltd-aurangabad</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-pun-2018-14-manoj-sahadevrao-jadhav-pune-income-tax-officer-ward-3-1-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-pun-2018-14-leelavati-vijaykumar-kotecha-jalgaon-deputy-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-pun-2020-14-mahakaleshwar-tollways-private-limited-ujjain-deputy-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-pun-2019-14-mangalam-technology-private-limited-pune-income-tax-officer-ward-14-1-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pun-2021-14-vishay-intertechnology-asia-p-ltd-singapore-acit-it-cir-2-pune</loc>
               <lastmod>2025-08-20T11:43:37.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3200-chny-2019-14-shri-sanjay-kumar-kanthilal-chennai-ito-ncw-6-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-mum-2022-14-proctor-amp-gamble-home-products-pvt-ltd-mumbai-pr-comm-of-income-tax-mumbai-2-mumbai</loc>
               <lastmod>2025-04-09T18:35:07.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-838-mum-2022-14-deepa-somaji-palakar-mumbai-ito-wd-26-1-3-mumbai</loc>
               <lastmod>2025-04-09T18:42:09.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3331-mum-2019-14-shri-amit-mangilal-jain-mumbai-acit-33-1-mumbai</loc>
               <lastmod>2025-04-09T18:35:04.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-mum-2022-14-ocean-gold-co-op-hsg-soc-ltd-mumbai-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-mum-2022-14-jagat-prakash-co-op-hsg-society-ltd-mumbai-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-mum-2022-14-mangaidevi-sahakari-patpedhi-maryadit-mumbai-ito-wd-22-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2816-mum-2017-14-rizwan-rehhan-malik-mumbai-ito-26-2-5-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5536-mum-2019-14-h-u-f-of-his-late-highness-sir-j-m-scindia-mumbai-acit-range-18-2-4-mumbai</loc>
               <lastmod>2025-04-09T19:28:05.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1702-mum-2022-14-dipen-kumarpal-parekh-mumbai-assessing-officer-nfac-new-delhi-new-delhi</loc>
               <lastmod>2025-04-09T18:42:09.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-mum-2020-14-dcit-15-2-2-mumbai-m-s-madhu-india-deco-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-178-chny-2019-24-bharat-engineering-construction-co-pvt-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-275-chny-2019-24-acit-non-corporate-circle-3-chennai-shafiq-mohamed-shah-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-chny-2020-24-ito-non-corporate-ward-6-4-chennai-vanita-jain-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-71-chny-2020-24-d-saivenugopal-chennai-ito-ncw-6-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-chny-2019-14-m-s-express-publications-madurai-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-chny-2020-14-m-s-moon-vision-pvt-ltd-chennai-dcit-corporate-circle-4-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-chny-2013-14-royal-sundaram-alliance-insurance-company-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-chny-2016-14-k-balasubramanian-chennai-ito-pondicherry</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-chny-2021-14-abt-limited-coimbatore-the-principal-commissioner-of-income-tax-central-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-chny-2018-14-periyar-public-press-trust-chennai-jcit-osd-exemptions-ii-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3281-chny-2019-14-madura-coats-pvt-ltd-karnataka-jcit-range-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-93-ind-2020-16-shri-kailash-narayan-patidar-bhopal-dcit-central-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-96-ind-2019-16-m-s-sagar-menufactures-bhopal-the-dcit-central-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-177-ind-2020-16-the-dcit-centra-l-bhopal-bhopal-m-s-vaibhav-enterprises-satna</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-ind-2022-14-m-s-sam-streamline-systems-p-ltd-indore-the-ito-5-1-indore</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ind-2022-14-such-media-publication-p-ltd-cit-a-nfac-delhi-nfac-delhi-delhi</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ind-2022-14-prasanna-chandrasheker-shetty-mandideep-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-ind-2022-14-prakash-narayan-patidar-bhopal-ito-2-4-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-ind-2022-14-on-door-concepts-p-ltd-bhopal-dcit-acit-3-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ahd-2017-14-the-dcit-circle-1-1-2-ahmedabad-m-s-doshion-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2387-bang-2019-14-m-s-tesco-bengaluru-private-limited-formerly-known-as-tesco-hindustan-service-centre-private-limited-bangalore-joint-commissioner-of-income-tax-special-range-7-bangalore</loc>
               <lastmod>2025-08-20T10:12:39.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-ahd-2018-14-divine-grace-green-farming-and-marketing-multi-state-co-op-soc-ltd-siddhpur-acit-mehsana-circle-mehsana</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-rjt-2017-14-shri-nikhil-harkishor-sanghvi-rajkot-income-tax-officer-ward-2-1-4-rajkot</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-ahd-2016-14-shri-vikas-narayan-baddi-ahmedabad-the-acit-central-circle-1-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ahd-2019-14-m-s-laxmi-bachat-sharafi-sahkari-mandali-ltd-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-ahd-2019-14-raj-realty-vadodara-dcit-circle-1-2-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-rjt-2022-14-m-s-avadh-petroleum-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-92-ahd-2020-24-the-dcit-circle-1-1-2-ahmedabad-m-s-crystal-ceramics-industries-pvt-ltd-formerly-known-as-crystal-glaze-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-ahd-2022-24-the-ito-ward-4-1-1-ahmedabad-siskaa-chemicals-limited-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-483-ahd-2019-16-the-acit-circle-1-2-1-vadodara-shri-sanjiv-chandravadan-shah-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-98-ahd-2016-23-arvind-v-joshi-amp-co-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-99-ahd-2016-23-arvind-v-joshi-amp-co-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-125-ahd-2016-16-the-dcit-central-circle-2-3-ahmedabad-arvind-v-joshi-amp-co-kutch</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-pun-2020-14-kelkar-brothers-sales-pvt-ltd-pune-income-tax-officer-ward-14-2-pune</loc>
               <lastmod>2025-08-20T11:43:37.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-pun-2020-14-nishat-husseianli-vazir-pune-income-tax-officer-ward-it-4-pune</loc>
               <lastmod>2025-08-20T11:43:37.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-pun-2020-14-anand-developers-sangli-assistant-commissioner-of-income-tax-circle-2-sangli</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-pun-2020-14-hemant-vithalrao-waje-nashik-deputy-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-pun-2019-14-mrs-prajakta-kanitkar-pune-income-tax-officer-ward-1-ratnagir</loc>
               <lastmod>2025-08-20T11:43:37.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5934-del-2017-14-acit-circle-54-1-new-delhi-rajiv-agarwal-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9120-del-2019-14-ge-power-systems-india-private-limited-formerly-known-as-alstom-bharat-forge-power-private-limited-noida-acit-ceircle-10-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-del-2018-14-mangal-singh-khatana-ghaziabad-ito-ward-1-4-ghaziabad</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-del-2018-14-chandralekha-construction-pvt-ltd-new-delhi-dcit-circle-6-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-6-khyati-realtors-pvt-ltd-672-2020</loc>
               <lastmod>2025-09-18T06:31:34.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3114-del-2019-14-acit-circle-61-1-new-delhi-deloitte-haskins-amp-sells-gurgaon</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3612-del-2019-14-subhash-suman-faridabad-ito-ward-2-4-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-del-2018-14-jcit-osd-circle-16-2-new-delhi-mb-power-madhya-pradesh-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8323-del-2018-14-muzaffarnagar-district-cooperative-bank-ltd-muzaffarnagar-acit-circle-1-muzaffarnagar</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ctk-2014-14-mahanadi-coalfields-ltd-sambalpur-acit-circle-2-1-sambalpur-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-ctk-2020-14-serajuddin-amp-co-kolkata-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-ctk-2020-14-serajuddin-amp-co-kolkata-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ctk-2021-14-odyssey-motors-private-limited-ainthapali-acit-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ctk-2021-14-boudh-cooperative-central-bank-limited-boudh-pcit-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ctk-2020-14-acit-circle-1-1-sambalpur-m-s-trl-krosaki-refractories-limited-jharasugudha</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-ctk-2021-23-m-s-trl-krosaki-refractories-limited-jharsugudha-acit-circle-1-1-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-ctk-2021-23-m-s-trl-krosaki-refractories-limited-jharsugudha-acit-circle-1-1-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-ctk-2021-23-d-d-builders-limited-bhubaneswar-assistant-commissioner-of-income-tax-central-circle-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-ctk-2021-16-d-d-builders-limited-bhubaneswar-acit-central-circle-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-ctk-2021-24-madmit-ventures-private-limited-rourkela-ito-ward-5-rourkela</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ctk-2020-14-acit-circle-1-1-sambalpur-m-s-trl-krosaki-refractories-limited-jharsugudha</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ctk-2022-14-saroj-kumar-mishra-athagararh-pr-cit-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jomy-jacob-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-and-the-commissioner-of-income-tax-appeals-poornima-buildings-panampilly-nagar-kochi-and-the-income-tax-officer-income-tax-department-ward-2-tirur-malappuram-26803-22</loc>
               <lastmod>2025-09-18T06:58:29.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-anjaneya-seva-samidhi-1-kadaleevanam-near-icic-bank-fort-road-palakkad-the-income-tax-officer-exemption-ward-and-central-processing-center-and-the-principal-commissioner-of-income-tax-25086</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-plantation-corporation-of-kerala-ltd-the-deputy-commissioner-of-income-tax-circle-i-and-the-commissioner-of-income-tax-71-2020</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-p-a-k-kishore-union-of-india-and-income-tax-department-and-national-highways-authority-of-india-and-land-acquisition-5069</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/huawei-telecommunications-india-company-pvt-ltd-the-deputy-director-of-income-tax-inv-4-3-new-delhi-ors-6352-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-rehabilitation-plantation-ltd-commissioner-of-income-tax-aayakar-bhavan-kowdiar-thiruvananthapuram-37</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rehabilitation-plantations-limited-commissioner-of-income-tax-225-2013</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bindu-premanandh-the-commissioner-of-income-tax-and-income-tax-officer-ward-1-5-range-1-nor-corporate-232-2019</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mallelil-industries-private-limited-income-tax-officer-ward-1-tps-and-income-tax-officer-national-faceless-assessment-centre-and-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-27395</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-arthat-anjoor-service-co-operative-society-ltd-no-r-106-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-i-tps-27356</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-k-ahmad-super-market-bruhat-bangalore-mahanagar-palike-and-health-officer-jayanagar-division-and-somayaji-k-v-r-32422</loc>
               <lastmod>2025-09-18T07:03:30.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srinivas-reddy-sudireddy-the-principal-commissioner-of-income-tax-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-and-the-income-tax-officer-ward-2-31747</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-agarwal-union-of-india-and-commissioner-of-income-tax-central-and-deputy-commissioner-of-income-tax-central-circle-1553</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-u2013-14-kolkata-pks-holdings-itat-62-2017</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-benami-transaction-and-initiating-officer-under-the-prohibition-of-benami-property-transactions-act-1988-room-no-250-statue-circle-ncrb-income-tax-office-jaipur-and-union-of-india-through-its-secretary-income-tax-department-government-of-india-new-delhi-smt-sanju-devi-w-o-late-shri-naruram-meena-ward-no-6-famnawali-dhani-deepawas-via-ganeshwar-tehsil-neem-ka-thana-district-sikar-rajasthan-and-m-s-manglam-build-developers-limited-a-registered-companies-registered-under-the-companies-act-1956-through-its-authorized-signatory-shri-sanjay-gupta-and-shri-sanjay-gupta-resident-of-c-9-barwada-house-civil-lines-jaipur-and-hazelnut-construction-pvt-ltd-through-authorized-representative-sh-sanjay-harkishore-parekh-and-smt-pallavi-mishra-wife-of-sh-abhishek-mishra-resident-of-a-801-auram-apartment-tilak-marg-c-scheme-jaipur-and-m-s-amar-pratap-developers-private-limited-through-its-director-shri-ashok-kumar-modi-and-shri-ashok-kumar-modi-resident-of-a-21-sadul-ganj-bikaner-1520-2019</loc>
               <lastmod>2025-09-18T07:06:14.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-benami-transaction-and-initiating-officer-under-the-prohibition-of-benami-property-transactions-act-1988-room-no-250-statue-circle-ncrb-income-tax-office-jaipur-and-union-of-india-through-its-secretary-income-tax-department-government-of-india-new-delhi-smt-sanju-devi-w-o-late-shri-naruram-meena-ward-no-6-famnawali-dhani-deepawas-via-ganeshwar-tehsil-neem-ka-thana-district-sikar-rajasthan-and-m-s-manglam-build-developers-limited-a-registered-companies-registered-under-the-companies-act-1956-through-its-authorized-signatory-shri-sanjay-gupta-son-of-shri-nand-kishore-gupta-resident-of-c-9-barwada-house-civil-lines-jaipur-and-shri-sanjay-gupta-son-of-shri-nand-kishore-gupta-resident-of-c-9-barwada-house-civil-lines-jaipur-and-hazelnut-construction-pvt-ltd-514-dalamal-towers-211-fpj-marg-nariman-point-mumbai-maharashtra-400021-through-authorized-representative-sh-sanjay-harkishore-parekh-s-o-sh-harkishore-kevelchand-parekh-aged-about-58-years-1520-2019</loc>
               <lastmod>2025-09-18T07:06:14.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nabco-products-private-limited-union-of-india-and-2-others-997</loc>
               <lastmod>2025-09-18T06:55:26.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santosh-kumar-shah-the-union-of-india-through-cbi-4523</loc>
               <lastmod>2025-09-18T06:55:26.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-prasad-gupta-the-union-of-india-and-the-assistant-director-directorate-of-enforcement-government-of-india-and-district-manager-bihar-state-food-and-civil-supplies-corporation-nalanda-44378</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-m-s-laila-nutraceuticals-259-2015-283-2015-330-2015-45-2016-106-2016-25-2017-121-2017-192-2017</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-m-s-laila-nutraceuticals-259-2015-283-2015-330-2015-45-2016-106-2016-25-2017-121-2017-192-2017</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-m-s-laila-nutraceuticals-259-2015-283-2015-330-2015-45-2016-106-2016-25-2017-121-2017-192-2017</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/am-xavier-the-assistant-commissioner-of-income-tax-circle-u2013-i-karaikudi-sivagangai-district-and-income-tax-officer-ward-1-karaikudi-sivagangai-898</loc>
               <lastmod>2025-09-18T06:54:02.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pragathi-developers-partnership-firm-the-income-tax-officer-ward-4-2-and-the-assistant-commissioner-of-income-tax-central-circle-1-2-and-prl-commissioner-of-income-tax-central-circle-20113</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mangalore-chemicals-and-fertilizers-ltd-the-principal-commissioner-of-income-tax-1767</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subash-menon-the-principal-commissioner-of-income-tax-6-and-the-deputy-commissioner-of-income-tax-circle-12-3-28461</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/c-r-manoharan-the-special-commissioner-and-commissioner-for-revenue-administration-and-the-district-revenue-officer-additional-district-magistrate-tirunelveli-district-10664</loc>
               <lastmod>2025-09-18T07:02:21.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-raheja-realty-pvt-ltd-office-of-the-income-tax-officer-ward-4-1-1-ahmedabad-16627-of-2022</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravinkumar-premchandbhai-patel-income-tax-officer-ward-5-3-1-4007-2022</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abeer-textiles-private-limited-thru-director-naishadh-indrakant-parikh-assistant-commissioner-of-income-tax-circle-1-1-1-c-sca-2789-2022</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravinkumar-premchandbhai-patel-income-tax-officer-ward-5-3-1-3462-2022</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jay-krishna-group-through-bharvad-navghan-chhaganbhai-income-tax-officer-ward-1-15739-2021</loc>
               <lastmod>2025-09-18T06:53:24.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanji-bachuji-thakor-income-tax-officer-ward-2-1-1-10143-of-2022</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narula-filling-station-commissioner-of-income-tax-jammu-and-anr-45-2003</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/north-eastern-electric-power-corporation-limited-principal-commissioner-of-income-tax-shillong-and-income-tax-department-wp-c-no-345-of-2019</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-burdwan-anr-income-tax-settlement-commission-income-tax-and-wealth-tax-additional-bench-ors-571-2018</loc>
               <lastmod>2025-09-18T07:02:21.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/msd-nurnhaar-begam-principal-commissioner-of-income-tax-14-kolkata-o-27-itat-384-2016</loc>
               <lastmod>2025-09-18T07:02:21.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-4-kolkata-international-seaports-haldia-pvt-ltd-itat-421-2016</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-srt-2018-14-desai-infrastructure-pvt-ltd-navsari-the-assistant-commissioner-of-income-tax-cpc-tds-valsad</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-srt-2020-14-kerman-minocher-buhariwala-navsari-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-srt-2020-23-shri-mahendra-b-patel-surat-acit-cc-4-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-ahd-2017-14-the-dy-cit-central-circle-2-surat-shri-gordhanbhai-l-talavia-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-del-2021-14-dcit-circle-2-2-2-int-taxation-new-delhi-nanjing-electric-group-co-ltd-new-delhi</loc>
               <lastmod>2025-11-13T02:53:20.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-ahd-2017-14-the-dcit-exemptions-circle-2-ahmedabad-gyanganga-education-society-rajkot</loc>
               <lastmod>2025-09-25T08:24:23.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-rjt-2015-14-late-bhavanisinh-d-vala-l-h-smt-beenakumari-b-gohil-jamnagar-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ahd-2020-14-the-jcit-osd-circle-2-2-ahmedabad-the-general-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2022-14-dharmin-n-thakkar-huf-ahmedabad-the-ito-ward-4-2-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-ahd-2020-14-girishbhai-thakarshibhai-sanghvi-ahmedabad-the-ito-ward-5-2-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-rjt-2021-14-m-s-metropole-tiles-pvt-ltd-morbi-morbi-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-ahd-2022-23-m-s-excel-chemicals-india-pvt-limited-ahmedabad-the-dcit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-pun-2018-14-vanishree-resorts-ltd-pune-joint-commissioner-of-income-tax-range-13-pune</loc>
               <lastmod>2025-10-06T05:04:01.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-165-mum-2022-24-income-tax-officer-32-3-4-mumbai-shrinivas-b-marathe-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-151-mum-2022-24-vishalakshi-vishwanath-thane-cit-appeal-thane-2-thane</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-hyd-2020-14-diwakar-logistics-tadipatri-asst-commissioner-of-income-tax-circle-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-hyd-2016-14-international-speciality-products-india-p-ltd-hyd-hyderabad-dcit-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-hyd-2020-14-ijm-india-infrastruture-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-hyd-2021-14-indeed-india-operations-private-limited-hyderabad-dcit-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-hyd-2019-14-asst-commissioner-of-income-tax-exemptions-hyderabad-the-hyderabad-cricket-association-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-hyd-2021-14-assistant-commissioner-of-income-tax-central-circle-3-2-hyderabad-p-shivmohan-reddy-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-hyd-2018-14-meena-jewellers-private-limited-part-ix-hyderabad-income-tax-officer-ward-16-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-hyd-2019-14-k-laxma-reddy-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-hyd-2018-14-zintec-software-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-17-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2496-mum-2006-14-m-s-cifco-finance-ltd-mumbai-acit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1919-mum-2009-14-cifco-finance-ltd-mumbai-acit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6146-mum-2011-14-cifco-finance-ltd-mumbai-acit-osd-ii-cir-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6147-mum-2011-14-cifco-finance-ltd-mumbai-acit-osd-ii-cir-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-mum-2017-14-dcit-tds-2-1-mumbai-reliance-communications-infrasructure-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-mum-2019-14-mr-real-team-system-pvt-ltd-mumbai-ito-15-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-mum-2021-14-jt-comm-of-income-tax-osd-cc-7-2-mumbai-m-s-rajamundry-expressway-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-mum-2022-14-tater-realty-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-mum-2022-14-bhakti-trust-mumbai-400088-principal-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-mum-2021-14-bombay-rayon-fashions-ltd-mumbai-dcit-cent-cir-6-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-mum-2018-14-isha-vijay-udani-mumbai-income-tax-officer-24-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-mum-2021-14-owens-corning-india-pvt-ltd-mumbai-acit-7-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-mum-2022-14-muppidathy-sivan-thevar-mumbai-dcit-cpc-bangalore</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7520-mum-2019-14-dr-shailendra-singh-alias-shailendra-singh-mumbai-dcit-cc-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-mum-2021-14-edelweiss-financial-services-ltd-mumbai-dy-cit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-mum-2013-14-cifco-finance-ltd-mumbai-dcit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-mum-2022-14-mr-punet-bhatia-delhi-pr-comm-of-income-tax-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-mum-2021-14-acit-cir-20-1-mumbai-shailesh-navinchandra-shah-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-mum-2021-14-alert-care-amp-construction-services-pvt-ltd-mumbai-the-assessing-officer-wd9-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-mum-2021-14-ashida-electronics-pvt-ltd-thane-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-mum-2019-14-dcit-cc-7-3-mumbai-m-s-palava-dwellers-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-mum-2021-14-pearl-freight-serv-p-ltd-mumbai-aksh-jain-acit-15-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-mum-2022-14-dy-commissioner-of-income-tax-central-circle-5-3-mumbai-400021-board-of-examination-for-seafares-trust-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-mum-2022-14-neeta-shah-mumbai-comm-of-income-tax-a-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-mum-2018-14-dcit-cc-5-1-mumbai-reva-properties-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-mum-2018-14-dcit-cen-cir-5-1-mumbai-martand-properties-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6680-mum-2019-14-masood-khalil-ahmed-mumbai-ito-27-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shamrock-chemie-pvt-ltd-national-e-assessment-centre-17628</loc>
               <lastmod>2025-12-25T09:40:18.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dipesh-lalchand-shah-the-national-faceless-assessment-centre-14187-2021</loc>
               <lastmod>2025-12-25T09:40:18.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-kamalamma-w-o-late-narayanaswamy-new-india-assurance-co-ltd-and-sri-s-joshna-w-o-sri-k-sudhakar-and-the-managing-director-apsrtc-8291</loc>
               <lastmod>2025-12-25T09:55:20.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/logica-pvt-ltd-merged-with-cgi-information-systems-and-management-consultants-pvt-ltd-assistant-commissioner-of-income-tax-circle-11-5-bangalore-and-principal-commissioner-of-income-tax-1008-2017</loc>
               <lastmod>2025-12-25T09:55:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-60-chny-2018-17-iljin-automotive-private-limited-kancheepuram-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2025-12-09T12:25:41.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-asr-2022-14-m-s-royal-furnishers-jammu-assessing-officer-ward-2-2-jammu</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-asr-2019-14-m-s-m-s-traders-srinagar-income-tax-officeer-ward-3-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-asr-2019-14-atm-forgings-jalandhar-income-tax-officer-ward-2-3-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-asr-2022-14-savitri-wood-products-hoshiarpur-income-tax-offcer-ward-4-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-asr-2020-14-hot-milan-construction-company-bathinda-income-tax-officer-ward-1-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-asr-2013-14-m-s-m-amp-company-kashmir-the-deputy-commissioner-of-income-tax-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-asr-2017-14-nath-ram-huf-bathinda-income-tax-officer-ward-2-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-asr-2017-14-m-s-pinku-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-asr-2017-14-m-s-pinku-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-asr-2017-14-m-s-pinku-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-asr-2017-14-m-s-pinku-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-asr-2017-14-shri-manjit-krishan-malhotra-abohar-joint-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-asr-2018-14-shri-balbir-singh-hoshiarpur-income-tax-officer-ward-1-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-asr-2018-14-shri-arun-narula-amritsar-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-asr-2018-14-shri-ravi-narula-ferozpur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-asr-2018-14-dr-harprit-singh-jalandhar-dy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-asr-2019-14-shri-manjit-krishan-malhotra-abohar-principal-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-asr-2020-14-bahadur-ke-textiles-amp-knitwear-association-ludhiana-commissioner-of-income-tax-exemptions-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-asr-2021-14-b-d-s-techologies-amritsar-income-tax-officer-tds-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-asr-2021-14-b-d-s-technologies-amritsar-incme-tax-officer-tds-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-asr-2022-14-shri-mati-sonali-batra-jal-andhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-asr-2018-14-mesers-kashmir-motors-kashmir-income-tax-oficer-ward3-2-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2799-mum-2018-14-the-cricket-club-of-india-limited-mumbai-principal-commissioner-of-income-tax-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3011-chny-2017-14-h-s-i-automotives-private-limited-kancheepuram-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-mum-2022-14-m-s-ravi-developments-mumbai-the-acit-central-cir-2-thanee-thane</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-mum-2022-14-thakor-electronics-ltd-mumbai-national-faceless-appeal-centre-nfac-delhi</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-kol-2018-14-m-s-sri-panchmukhi-minerals-co-kolkata-dcit-circle-9-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-kol-2019-14-fairdeal-vincom-pvt-ltd-hyderabad-i-t-o-ward-10-4-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-chny-2020-14-acit-ncc-22-tambaram-smt-shobhakaver-kurana-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-chny-2019-14-the-indo-korean-cultural-and-information-centre-chennai-ito-exemptions-ward-1-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-chny-2019-14-a-raja-tirunelveli-ito-non-corporate-ward-7-3-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-chny-2022-14-m-s-financial-software-and-system-private-limited-chennai-dcit-corporate-circlr-2-1-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-chny-2022-14-dhankotti-ganesan-chennai-ito-non-corporate-ward-10-2-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-chny-2022-14-mansoor-aiyaz-ebrahim-chennai-assistant-dirctor-of-incometax-cpc-bangalore</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-chny-2022-14-mansoor-aiyaz-ebrahim-chennai-assistant-dirctor-of-incometax-cpc-bangalore</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-chny-2021-14-preludesys-india-pvt-ltd-kanchipuram-dcit-cpc-bengaluru</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-pat-2019-14-murari-prasad-saran-ito-ward-2-2-chapra</loc>
               <lastmod>2025-12-05T10:48:21.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-kol-2018-14-anil-kumar-saraogi-huf-kolkata-ito-ward-34-2-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-gty-2018-14-commissioner-of-income-tax-ii-guwahati-m-s-arihant-international-limited-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-ran-2021-14-babita-jalan-ranchi-pr-cit-c-patna-patna</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-bil-2017-14-shri-shri-brij-mohan-narang-bilaspur-cg-the-income-tax-officer-ward-1-1-bilaspur-bilaspur-cg</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-rpr-2019-14-mesers-vandana-auto-raipur-assistant-commissioner-of-income-tax-1-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-rpr-2019-14-gramin-sewa-sahakari-samiti-maryadit-vill-risda-dist-baloda-bazar-income-tax-officer-bhatapara</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-bil-2014-14-d-c-i-t-central-cricle-raipur-m-s-mahavir-ashok-enterprises-p-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-bil-2016-14-smt-smt-kiran-agrawal-raipur-the-assistant-commissioner-of-income-tax-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-rpr-2018-14-gramin-seva-sahakari-samiti-maryadit-kurud-dhamtari-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-rpr-2019-14-ritu-kothari-raipur-assistant-commissioner-of-income-tax-central-circle-ii-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-rpr-2019-14-steel-employees-welfare-association-bhilai-assistant-commissioner-of-income-tax-circle-2-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-bil-2017-14-the-dy-commissioner-of-income-tax-2-1-raipur-raipur-m-s-bagadiaya-brothers-pvt-ltd-raipur-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-rpr-2020-14-income-tax-officer-2-1-raipur-shri-deepak-kumar-dang-raipur</loc>
               <lastmod>2025-12-09T12:10:51.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-rpr-2020-14-aryadeep-complex-pvt-ltd-bilaspur-pr-commissioner-of-income-tasx-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-chny-2022-23-smt-shobhakaver-kurana-chennai-acit-ncc-22-tambaram</loc>
               <lastmod>2025-12-05T10:48:21.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/primary-agricultural-credit-co-operative-society-ltd-vyavasaya-seva-sahakari-sangha-ltd-assessing-officer-national-faceless-assessment-centre-new-delhi-and-income-tax-officer-ward-1-aayakar-bhavan-court-road-chikkamagalur-13680</loc>
               <lastmod>2025-12-25T09:55:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swastik-builders-the-national-e-assessment-centre-govt-of-india-14344-2021</loc>
               <lastmod>2025-12-25T09:40:18.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-mum-2022-14-rakyan-beverages-private-limited-raigarh-acit-5-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-mum-2021-14-k-raheja-pvt-ltd-mumbai-dcit-cent-cir-4-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-mum-2022-14-natik-isharat-khan-navi-mumbai-pr-cit-27-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-mum-2019-14-kamla-ankur-venture-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-mum-2019-14-kamla-ankur-venture-mumbai-dcit-central-cirle-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-mum-2019-14-kamla-ankur-venture-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-mum-2019-14-kamlashri-builders-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1381-mum-2019-14-kamlashri-builders-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1608-mum-2019-14-kamla-landmarc-estate-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1629-mum-2019-14-kamla-landmarc-infra-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4351-mum-2019-14-kamla-landmarc-corporation-mumbai-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4345-mum-2019-14-kamlashri-developers-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4347-mum-2019-14-kamlashri-developers-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4354-mum-2019-14-kamla-landmarc-corporation-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4220-mum-2019-14-kamla-ankur-developer-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4219-mum-2019-14-kamla-ankur-developer-mumbai-dcit-3-4-cc-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1070-mum-2020-14-kamla-landmarc-properties-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-mum-2020-14-kamla-landmarc-properties-mumbai-dcit-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-vns-2019-14-m-s-resham-vastralaya-pvt-ltd-varanasi-ito-ward-1-1-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-vns-2020-14-m-s-admire-infraheights-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-vns-2020-14-m-s-sunshine-infrazone-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-alld-2021-14-jagdish-bahadur-educational-society-allahabad-ito-exemption-allahabad-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-alld-2020-14-ghaus-memorial-sahkari-awas-samiti-ltd-allahabad-acit-range-2-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-vns-2022-14-ganesh-prasad-varanasi-the-dc-acit-r-1-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-vns-2020-14-nand-kishor-prasad-chandauli-acit-circle-03-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-mum-2022-14-shree-kulswami-co-op-credit-society-ltd-navi-mumbai-ito-wd-28-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8500-mum-2011-14-jugraj-pannalal-rathod-mumbai-a-c-i-t-cen-cir-33-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-mum-2022-23-larsen-and-tourbo-kamgar-sahakari-patpedhi-maryadit-mumbai-ito-wd-26-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-mum-2022-24-tata-industries-ltd-mumbai-asst-cit-2-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1924-mum-2020-14-the-dy-cit-central-cir-6-4-mumbai-arshiya-rail-infrastructure-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-chny-2020-14-assistant-commissioner-of-income-tax-circle-1-vellore-the-general-manager-m-s-the-vellore-tiruvannamalai-district-co-op-milk-producers-union-limited-vellore</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-chny-2017-14-ttk-protective-devices-limited-chennai-acit-corporate-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-chny-2021-14-a-c-ramasami-erode-ito-ward-2-1-erode</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-chny-2022-14-kathiravan-ananthalakshmi-perambalur-acit-central-circle-1-tiruchirapalli</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-chny-2022-14-acit-central-circle-1-3-chennai-shri-durai-gunasekaran-l-h-rep-late-ms-durai-amsaveni-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-chny-2022-14-prabhadevi-erode-acit-circle-2-erode</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-chny-2022-14-geethanjali-mannargudi-assistant-commissioner-trichirappalli</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1990-chny-2019-14-il-amp-fs-tamil-nadu-power-company-limited-chennai-jcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2478-mum-2015-14-vizag-seaport-p-ltd-visakhapatnam-cit-a-14-mumbai</loc>
               <lastmod>2026-02-26T17:27:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2401-mum-2014-14-dcit-7-3-mumbai-vizag-seaport-p-ltd-mumbai</loc>
               <lastmod>2026-02-26T17:27:24.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2400-mum-2014-14-dcit-7-3-mumbai-vizag-seaport-p-ltd-mumbai</loc>
               <lastmod>2026-02-26T17:27:29.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-chny-2018-14-p-r-gold-and-silver-craft-pondicherry-dcit-pondicherry-circle-pondicherry</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-976-chny-2020-14-m-s-harness-handitouch-private-limited-chennai-income-tax-officer-tds-ward-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-chny-2022-14-m-p-m-sathyanarayan-huf-versus-trichy-ito-ward-1-1-tiruchirapalli</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-chny-2022-14-m-p-m-sathyanarayanan-hug-versus-trichy-ito-ward-1-1-tiruchirapalli</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-chny-2019-14-ashok-leyland-limited-chennai-acit-ltu-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-chny-2019-14-dcit-circle-2-1-trichy-the-lakshmi-vilas-bank-ltd-karur</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-chny-2021-14-rasi-seeds-private-limited-coimbatore-cit-a-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-chny-2020-14-ito-ncw-9-5-chennai-ms-reenu-jain-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-chny-2020-14-v-arumugapandi-coimbatore-assistant-commissioner-of-income-tax-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-918-chny-2020-14-acit-cc-2-trichy-shri-aj-suresh-kumar-pudhukottai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-chny-2017-14-dcit-chennai-tvs-investments-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-chny-2019-14-karad-projects-and-motors-ltd-chennai-acit-company-circle-ii-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2253-chny-2016-14-dcit-coimbatore-m-s-rieter-lmw-machinery-ltd-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-chny-2020-24-rajagounder-rajavel-tiruchengode-ito-ward-5-namakkal</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-chny-2020-24-ito-chennai-rakesh-sarin-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-chny-2022-24-senthilraj-and-co-dindigal-dcit-cpc-utter-pradesh</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-chny-2020-24-thiagarajar-mills-p-limited-madurai-jct-madurai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ahd-2019-14-the-ekta-co-op-credit-society-ltd-mehsana-the-pr-cit-gandhinagar-gandhinagar</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-rjt-2018-14-jalia-sevak-samaj-amreli-at-post-samaj-via-babapur-jalia-dist-amreli-the-assistant-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-rjt-2022-14-rng-finlease-pvt-ltd-rajkot-pr-cit-rajkot-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-ahd-2019-14-pavan-anil-bakeri-ahmedabad-the-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-ahd-2018-14-alpa-udaykumar-shah-bhavnagar-ito-ward-1-2-bhavnagar</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-rjt-2017-14-ramniklal-gordhandas-kotecha-rajkot-asstt-commr-of-income-tax-circle-2-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-rjt-2017-14-ramniklal-gordhandas-kotecha-rajkot-asstt-commr-of-income-tax-circle-2-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-rjt-2019-14-shri-kishorchand-lilaram-dhandha-jetpur-dist-rajkot-the-ito-ward-1-4-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-rjt-2019-14-shri-bhagavandas-lilaram-dhandha-jetpur-dist-rajkot-the-ito-ward-1-2-3-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-ahd-2016-14-shri-arvindbhai-popatlal-patel-ahmedabad-the-income-tax-officer-ward-13-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-rjt-2016-14-the-ito-ward-1-1-2-rajkot-gujarat-backbone-projects-limited-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-163-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-oswal-salt-amp-chemicals-inds-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-164-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-oswal-salt-amp-chemicals-inds-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-181-ahd-2016-16-the-dy-commissioner-of-income-tax-circle-2-3-ahmedabad-friends-oil-amp-chemical-terminals-pvt-ltd-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-80-ahd-2020-23-adani-enterprises-ltd-ahmedabad-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-290-ahd-2017-24-the-dcit-gandhinagar-circle-gandhinagar-sardar-sarovar-narmada-nigam-ltd-gandhinagar</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-204-ahd-2018-24-the-dcit-central-circle-3-3-ahmedabad-shri-mehul-lavjibhai-mehta-bhuj</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-ahd-2021-24-dcit-central-circle-1-1-ahmedabad-shri-deepak-budharmal-vaswani-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-del-2020-14-educomp-raffles-higher-education-ltd-new-delhi-dcit-circle-8-1-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-del-2019-14-cpr-capital-services-ltd-new-delhi-acit-circle-6-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-del-2022-14-ritu-mukherji-noida-acit-circle-5-3-1-g-b-nagar</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-ahd-2020-14-the-ito-ward-1-3-4-ahmedabad-shri-nileshkumar-dashrathbhai-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1893-ahd-2019-14-shri-babubhai-shantilal-solanki-ahmedabad-the-income-tax-officer-ward-7-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2154-ahd-2016-14-m-s-softrack-venture-investment-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-ahd-2019-14-the-acit-patan-circle-patan-m-s-rajena-agro-products-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1886-ahd-2019-14-rekhaben-indravadan-choksi-ahmedabad-the-ito-ward-5-3-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-ahd-2010-14-joshi-technologies-international-inc-ahmedabad-the-adit-intnl-taxn-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2610-ahd-2011-14-the-dcit-circle-9-ahmedabad-m-s-bhailalbhai-a-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-ahd-2013-14-the-ito-ward-9-2-ahmedabad-m-s-bhailalbhai-a-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-rjt-2020-14-m-s-patel-brass-works-pvt-ltd-rajkot-the-acit-circle-5-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3259-del-2019-14-smv-agencies-pvt-ltd-new-delhi-dcit-central-circle-07-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4748-del-2018-14-acit-circle-21-1-new-delhi-rakesh-global-steel-p-ltd-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-264-del-2010-23-niit-online-learning-ltd-new-delhi-acit-circle-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-265-del-2010-23-niit-online-learning-ltd-new-delhi-acit-circle-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-881-del-2019-24-acit-new-delhi-smiriti-buildcon-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3901-del-2006-14-acit-circle-2-niit-online-learning-ltd</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-del-2020-14-raman-chaudhary-karnal-addi-cit-spl-range-karnal</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3082-mum-2014-14-rbs-business-services-p-ltd-mumbai-dcit-tds-1-1-mumbai</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-del-2020-14-ito-ward-2-1-ghaziabad-uma-devi-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-del-2020-14-ito-ward-2-1-ghaziabad-uma-devi-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-bang-2020-14-sri-rathan-babulal-lath-bangalore-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2026-01-20T10:08:30.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-306-ahd-2017-16-m-s-maniprabha-impex-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2026-05-16T09:57:15.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-pun-2018-14-income-tax-officer-ward-1-1-aurangabad-m-s-hassab-realty-pvt-ltd-aurangabad</loc>
               <lastmod>2026-05-22T12:19:16.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-lkw-2019-14-income-tax-officer-3-1-kanpur-shri-akshay-kumar-agarwal-kanpur</loc>
               <lastmod>2025-04-10T02:42:04.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2132-mum-2021-14-acit-2-3-1-mumbai-m-s-thakkar-grih-nirman-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:14:09.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2133-mum-2021-14-acit-2-3-1-mumbai-m-s-thakkar-apna-ghar-nirman-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:14:09.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-456-del-2019-24-pawan-hans-helicopters-limited-new-delhi-dcit-spl-range-27-new-delhi</loc>
               <lastmod>2025-04-10T16:56:02.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-lkw-2021-14-babian-inn-lucknow-acit-range-i-lucknow</loc>
               <lastmod>2025-04-10T17:42:03.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-lkw-2020-14-income-tax-officer-6-4-lucknow-shri-zarrar-hussain-lucknow</loc>
               <lastmod>2025-04-10T17:42:03.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-lkw-2019-14-shri-sanjay-kapoor-kanpur-assistant-commissioner-of-income-tax-1-kanpur</loc>
               <lastmod>2025-04-10T17:35:09.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-lkw-2021-14-jag-mohan-kanpur-nagar-the-income-tax-officer-1-3-5-kanpur</loc>
               <lastmod>2025-04-10T17:35:01.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-lkw-2021-14-kailash-nath-gupta-lakhimpur-kheri-income-tax-officer-ward-3-4-lakhimpur-kheri</loc>
               <lastmod>2025-04-10T17:35:01.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-lkw-2020-14-shri-jayendra-pratap-singh-basti-acit-circle-gonda</loc>
               <lastmod>2025-04-10T17:35:01.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2061-pun-2019-14-sudesh-sudhakar-angchekar-sindhudurg-ito-ward1-kudal</loc>
               <lastmod>2025-04-10T14:42:01.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-kol-2021-14-ito-ward-13-1-kolkata-m-s-wise-commotrade-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-10T10:28:04.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-kol-2019-14-dcit-cir-36-kolkata-sri-satya-prakash-sharma-kolkata</loc>
               <lastmod>2025-04-10T10:28:05.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1892-kol-2019-14-dcit-cir-36-kolkata-sri-satya-prakash-sharma-kolkata</loc>
               <lastmod>2025-04-10T10:28:05.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-ran-2021-14-pankaj-agarwal-jamshedpur-income-tax-officer-ward-1-1-jamshedpur-jamshedpur</loc>
               <lastmod>2025-04-10T10:14:00.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-pat-2019-23-smt-kamla-pandey-l-h-of-late-janardhan-sharma-patna-acit-central-circle-2-patna</loc>
               <lastmod>2025-04-10T10:14:00.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-kol-2021-14-ito-ward-4-1-kolkata-m-s-trinetra-merchants-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-10T10:28:09.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4116-mum-2015-14-acit-33-1-mumbai-abhishek-r-vyas-mumbai</loc>
               <lastmod>2025-04-11T08:56:00.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-mum-2022-14-arch-pharmalabs-ltd-mumbai-commissioner-of-income-tax-appeal-53-mumbai</loc>
               <lastmod>2025-04-11T08:49:08.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-mum-2021-14-lady-meherbai-d-tata-education-trust-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-04-11T08:49:08.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-mum-2021-14-lady-tata-memorial-trust-mumbai-comm-of-income-tax-exemptions0-mumbai</loc>
               <lastmod>2025-04-11T08:49:08.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6062-mum-2019-14-acit-circle-16-1-mumbai-m-s-asianet-news-network-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T08:49:09.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1518-mum-2018-14-m-s-actif-corporation-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-mum-2020-14-m-s-actif-corporation-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-mum-2020-14-m-s-actif-corporation-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-mum-2020-14-m-s-actif-corporation-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T08:49:10.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3416-del-2019-14-vic-enterprises-pvt-ltd-new-delhi-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-04-11T04:35:05.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-bang-2022-14-bellur-hiriyaniah-sridhar-murthy-bangalore-income-tax-officer-ward-5-2-1-bangalore</loc>
               <lastmod>2025-04-11T02:35:07.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-kol-2021-14-kalinagar-co-operative-colony-amp-credit-society-ltd-kolkata-pcit-1-kolkata</loc>
               <lastmod>2025-04-10T08:42:02.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5110-del-2019-14-acit-circlie-19-new-delhi-pawan-kansal-new-delhi</loc>
               <lastmod>2025-04-09T16:14:06.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5238-del-2019-14-vikash-bhiwani-ito-ward-2-bhiwani</loc>
               <lastmod>2025-04-09T16:14:06.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4433-del-2019-14-saija-finance-pvt-ltd-new-delhi-acit-circle-22-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1727-del-2021-14-dcit-circle-2-2-2-int-tax-delhi-national-petroleum-construction-company-noida</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-del-2021-14-dcit-circle-2-2-2-int-tax-delhi-national-petroleum-construction-company-noida</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8329-del-2019-14-acit-circle-6-1-new-delhi-ch2m-hill-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3831-del-2019-14-addl-dcit-international-taxation-new-delhi-raytheon-company-gurgaon</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-del-2022-23-religare-enterprises-ltd-new-delhi-dcit-circle-21-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-236-del-2022-24-rockwell-automation-private-ltd-new-delhi-acit-circle-19-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-pat-2019-14-ito-ward-2-1-patna-m-s-bhola-ram-steels-pvt-ltd-patna</loc>
               <lastmod>2025-04-11T11:28:02.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-kol-2019-14-shri-sunil-kayan-kolkata-a-c-i-t-circle-36-kolkata</loc>
               <lastmod>2025-04-11T08:00:02.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4203-del-2019-14-ske-amp-c-kct-joint-venture-new-delhi-dcit-circle-23-2-new-delhi</loc>
               <lastmod>2025-04-10T17:49:06.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-lkw-2020-14-m-s-shri-ram-swaroop-memorial-charitable-trust-lucknow-the-dcit-e-lucknow</loc>
               <lastmod>2025-04-10T20:21:00.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-lkw-2020-14-m-s-shri-ram-swaroop-memorial-charitable-trust-lucknow-the-dcit-e-lucknow</loc>
               <lastmod>2025-04-10T20:14:10.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-mum-2022-14-m-s-edelweiss-rural-amp-corporate-services-private-limited-mumbai-jcit-central-circle-1-2-mumbai-mumbai</loc>
               <lastmod>2025-04-09T19:07:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-mum-2019-14-mr-shashikant-m-udani-mumbai-acit-26-3-mumbai</loc>
               <lastmod>2025-04-09T19:14:09.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5372-mum-2012-14-dcit-osd-cir-3-1-mumbai-hikal-ltd-mumbai</loc>
               <lastmod>2025-04-09T19:21:00.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5387-mum-2012-14-hikal-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2025-04-09T19:21:00.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-mum-2021-14-the-soci-ety-for-the-rehabilition-of-crippled-children-mumbai-commissioner-of-income-tax-exemption-mumbai</loc>
               <lastmod>2025-04-09T19:07:06.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2162-mum-2021-14-the-j-n-tata-endowment-for-the-higher-deucation-of-indians-mumbai-commissioner-of-income-tax-emptions-mumbai</loc>
               <lastmod>2025-04-09T19:07:07.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-mum-2021-14-the-jrd-tata-trust-mumbai-cit-exemp-mumbai</loc>
               <lastmod>2025-04-09T19:07:07.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3966-del-2018-14-jaypee-development-corporation-ltd-noida-dcit-circle-13-2-new-delhi</loc>
               <lastmod>2025-04-11T04:28:03.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-del-2021-23-anant-overseas-pvt-ltd-new-delhi-dcit-central-circle-18-new-delhi</loc>
               <lastmod>2025-04-11T04:21:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-del-2020-14-ito-ward-61-1-new-delhi-ashish-kumar-gupta-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5868-mum-2017-14-unimark-remedies-ltd-mumbai-acit-11-1-2-mumbai</loc>
               <lastmod>2025-04-09T22:35:08.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-chandi-2022-14-m-s-sham-fashion-mall-chandigarh-the-dy-c-i-t-central-circle-1-chandigarh</loc>
               <lastmod>2025-04-11T18:14:02.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-chandi-2017-14-vardhman-yarns-and-threads-limited-ludhiana-dcit-c-1-ludhiana</loc>
               <lastmod>2025-04-11T18:14:03.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-chandi-2019-14-vardhman-yarns-and-threads-limited-ludhiana-dcit-c-1-ludhiana</loc>
               <lastmod>2025-04-11T18:14:03.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-chandi-2019-14-dcit-c-1-ludhiana-vardhman-yarns-and-threads-limited-ludhiana</loc>
               <lastmod>2025-04-11T18:14:03.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1513-chandi-2017-14-pardeep-mercantile-company-pvt-ltd-now-known-as-devakar-investment-amp-trading-co-p-ltd-ludhiana-dcit-c-1-ludhiana</loc>
               <lastmod>2025-04-11T18:21:12.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-chandi-2021-14-dcit-cc-1-ludhiana-m-s-roopam-silk-international-ludhiana</loc>
               <lastmod>2025-04-11T18:21:12.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ctk-2020-14-d-d-builders-ltd-ladugaon-acit-central-circle-2-bhubaneswar</loc>
               <lastmod>2022-09-29T15:00:09.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-vns-2020-14-m-s-admire-realtors-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2022-09-29T18:30:07.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-kol-2019-14-shri-govind-mittal-kolkata-i-t-o-ward-34-4-kolkata</loc>
               <lastmod>2022-09-27T16:30:07.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-bang-2022-14-m-s-panja-ca-bank-limited-sullia-income-tax-officer-ward-1-puttur</loc>
               <lastmod>2022-09-28T21:30:08.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-jpr-2022-14-amit-bansal-huf-jaipur-ito-ward-3-1-jaipur-jaipur</loc>
               <lastmod>2022-09-30T04:44:05.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2664-del-2019-14-acit-circle-24-1-new-delhi-spice-energy-pvt-ltd-new-delhi</loc>
               <lastmod>2022-09-28T01:30:06.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-mum-2021-14-dy-cit-cc-7-1-mumbai-m-s-growmore-investments-amp-developers-p-ltd-earstwhile-known-as-m-s-jubilant-fintex-p-ltd-mumbai</loc>
               <lastmod>2022-09-29T22:34:46.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-292-ahd-2017-16-m-s-kangan-jewels-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2022-11-11T03:00:08.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-kol-2018-14-arun-kumar-dhanuka-kolkata-ito-ward-34-2-kolkata-kolkata</loc>
               <lastmod>2025-04-11T08:14:03.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-558-mum-2019-24-shri-banwarilal-maheshwari-mumbai-income-tax-officer-33-1-2-mumbai</loc>
               <lastmod>2025-04-10T11:49:05.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-hyd-2019-14-icsa-india-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-10T00:35:13.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-bang-2018-14-m-s-information-technology-park-limited-bangalore-income-tax-officer-ward-3-1-4-bangalore</loc>
               <lastmod>2025-04-10T09:00:11.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-mum-2022-14-khyalilal-mohanlal-tater-mumbai-dcit-cc-8-2-mumbai</loc>
               <lastmod>2025-04-09T22:28:07.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-pun-2020-16-sai-enterprises-aurangabad-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-04-10T05:49:00.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-pun-2020-14-rajlaxmi-agrotech-india-pvt-ltd-nanded-commissioner-of-income-tax-appeals-aurangabad</loc>
               <lastmod>2025-04-10T05:49:00.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-chandi-2019-14-m-s-vardhman-textiles-limited-ludhiana-dcit-c-1-ludhiana</loc>
               <lastmod>2025-04-10T13:35:06.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-del-2019-14-jcit-spl-range-new-delhi-tourism-finance-corporation-of-india-ltd-new-delhi</loc>
               <lastmod>2025-04-10T17:21:08.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-pun-2022-14-shri-vishwas-bapurao-more-nashik-assistant-commissioner-of-income-tax-osd-ward-1-4-nashik</loc>
               <lastmod>2025-04-10T05:28:00.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1880-pun-2018-14-ashok-sahakari-sakhar-karkhana-ltd-ahmednagar-assistant-commissioner-of-income-tax-ahmednagar-circle-ahmednagar</loc>
               <lastmod>2025-04-11T07:49:08.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8575-del-2019-14-shri-kirshan-delhi-ito-ward-38-5-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8328-del-2019-14-gurdeep-rawat-delhi-ito-ward-45-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-del-2020-14-anamika-dwivedi-new-delhi-ito-ward-35-2-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-del-2019-14-sps-educational-and-welfare-society-ghaziabad-dcit-cpc-banglore</loc>
               <lastmod>2025-05-20T07:01:07.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-del-2019-14-sps-educational-and-welfare-society-ghaziabad-dcit-cpc-banglore</loc>
               <lastmod>2025-05-20T07:01:07.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-del-2019-14-sanjay-gupta-new-delhi-acit-circle-14-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-del-2020-14-dcit-central-circle-15-new-delhi-sudha-nagar-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7774-del-2017-14-acit-central-circle-20-new-delhi-alchemist-capital-ltd-chandigarh</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7233-del-2018-14-acit-circler-30-1-new-delhi-a-v-a-landmark-llp-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-del-2016-14-m-s-interglobe-aviation-ltd-gurgaon-addl-cit-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-jab-2018-23-shri-naresh-burman-katni-deputy-commissioner-of-income-tax-central-jabalpur</loc>
               <lastmod>2025-04-10T17:00:04.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-jab-2015-14-subh-motors-pvt-ltd-commissioner-of-income-tax-1</loc>
               <lastmod>2025-04-11T12:28:08.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-kol-2021-16-sarat-chatterjee-amp-co-vsp-pvt-ltd-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:21.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-kol-2022-16-sarat-chatterjee-amp-co-vsp-pvt-ltd-kolkata-acit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:21.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-kol-2021-16-bothra-shipping-services-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-04-10T18:00:19.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-kol-2019-14-itemax-engineering-services-pvt-ltd-bardhaman-dcit-cir-2-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T17:28:05.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-kol-2019-14-m-s-manimaya-holdings-pvt-ltd-kolkata-ito-ward-12-3-kolkata</loc>
               <lastmod>2025-04-11T17:28:05.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-kol-2019-14-m-s-metrol-retails-pvt-ltd-kolkata-i-t-o-ward-14-3-kolkata</loc>
               <lastmod>2025-04-11T17:28:05.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-kol-2019-14-starcomp-infotech-pvt-ltd-kolkata-d-c-i-t-circle-1-2-kolkata</loc>
               <lastmod>2025-04-11T17:28:04.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-kol-2019-14-m-s-hilton-exim-p-ltd-kolkata-i-t-o-ward-1-1-kolkata</loc>
               <lastmod>2025-04-11T17:28:04.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-kol-2019-14-linkwise-sales-pvt-ltd-kolkata-i-t-o-ward-1-2-kolkata</loc>
               <lastmod>2025-04-11T17:28:04.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-kol-2019-14-m-s-snowblue-sales-pvt-ltd-kolkata-i-t-o-ward-2-1-kolkata</loc>
               <lastmod>2025-04-11T17:28:05.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-kol-2021-14-indian-oil-petronas-pvt-ltd-kolkata-dcit-cir-11-1-kolkata</loc>
               <lastmod>2025-04-10T15:00:03.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-kol-2020-14-sri-shubh-gautam-kolkata-acit-cir-30-kolkata</loc>
               <lastmod>2025-04-09T15:56:02.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-kol-2022-14-i-krab-e-sol-private-limited-kolkata-ito-ward-10-3-kolkata-kolkata</loc>
               <lastmod>2025-04-11T17:28:02.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-kol-2013-14-smt-maya-ghosh-north-24-parganas-i-t-o-wd-23-4-kolkata-kolkata</loc>
               <lastmod>2025-04-10T02:07:07.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-del-2021-14-dcit-circle-4-2-new-delhi-celebi-delhi-cargo-terminal-management-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-del-2018-24-ito-new-delhi-m-s-nsr-farms-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6657-del-2019-14-manoj-singhal-new-delhi-acit-circle-34-1-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-del-2021-14-dcit-circle-4-2-new-delhi-clean-wind-power-ratlam-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-del-2021-14-sunand-sharma-gurgaon-ito-ward-20-4-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-mum-2022-14-hemson-private-limited-mumbai-deputy-commissioner-of-income-tax-circle-2-1-1-mumbai</loc>
               <lastmod>2025-04-11T12:56:09.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-mum-2022-14-m-s-rbk-education-solutions-pvt-ltd-mumbai-ito-ward-13-3-1-mumbai</loc>
               <lastmod>2025-04-11T12:56:09.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4322-del-2019-14-anil-kumar-aggarawal-huf-new-delhi-ito-ward-34-3-new-delhi</loc>
               <lastmod>2025-04-11T14:42:03.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-alld-2018-24-m-s-ritesh-transport-agency-sonebhadra-ito-range-iii-3-mirzapur</loc>
               <lastmod>2025-04-11T03:56:00.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-mum-2022-14-dassault-systems-solidworks-corporation-chennai-the-acit-intl-tax-2-1-2-mumbai</loc>
               <lastmod>2025-04-11T12:21:13.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3130-chny-2018-14-quintegra-solutions-ltd-chennai-dcit-corporate-circle-5-2-chennai</loc>
               <lastmod>2025-04-11T22:07:00.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-srt-2018-14-gujarat-chemical-port-terminal-co-ltd-lakhigam-the-deputy-commissioner-of-income-tax-circle-1-1-1-vadodara</loc>
               <lastmod>2025-04-09T16:56:00.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-chny-2018-14-m-s-cholamandalam-ms-general-insusrance-company-limited-chennai-dcit-parge-tax-payer-unit-2</loc>
               <lastmod>2025-04-09T16:49:06.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-chny-2018-14-acit-ltu-2-chennai-cholamandalam-ms-general-insurance-company-limited-chennai</loc>
               <lastmod>2025-04-09T16:49:07.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-ahd-2018-14-the-acit-circle-1-1-1-baroda-gujarat-chemical-port-terminal-company-ltd-bharuch</loc>
               <lastmod>2025-04-09T16:49:08.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-123-hyd-2022-24-maanaveeya-development-amp-finance-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-09T15:49:11.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-126-hyd-2022-24-maanaveeya-development-amp-finance-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-09T15:49:11.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-kol-2020-14-super-trading-company-kolkata-ito-ward-30-3-kolkata</loc>
               <lastmod>2025-04-10T10:28:04.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4811-del-2014-14-acit-new-delhi-m-s-bulland-buildtech-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5586-del-2019-14-acit-circle-14-1-new-delhi-kanti-bijlee-utpadan-nigam-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-del-2019-14-metenere-ltd-delhi-acit-central-circle-17-new-delhi</loc>
               <lastmod>2025-04-10T13:56:07.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-viz-2020-14-helapuri-cable-vision-private-limited-eluru-the-income-tax-officer-ward-1-eluru</loc>
               <lastmod>2025-04-10T01:21:01.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-viz-2022-14-k-v-ramarao-undi-the-acit-centeral-circle-2-rajahmundry</loc>
               <lastmod>2025-04-10T01:21:01.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-jpr-2022-14-rmc-gems-india-limited-jaipur-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-04-10T10:00:05.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-jpr-2022-14-chambal-alums-private-limited-kota-pr-commission-of-income-tax-udaipur-udaipur</loc>
               <lastmod>2025-04-10T10:07:04.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jpr-2017-14-allen-career-institute-kota-jcit-jaipur</loc>
               <lastmod>2025-04-10T10:07:01.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-mum-2019-14-siddiq-sattar-rawani-mumbai-ito-ward-4-4-mumbai</loc>
               <lastmod>2025-04-11T09:28:00.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1732-hyd-2019-14-aster-private-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T00:35:11.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-hyd-2021-14-krr-infra-projects-limited-hyderabad-hyderabad-dcit-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-10T00:35:12.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-116-hyd-2022-24-sri-vaishnavi-global-avenues-and-infra-solutions-private-limited-hyderabad-income-tax-officer-ward-3-3-hyderabad</loc>
               <lastmod>2025-04-10T00:35:12.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-hyd-2021-14-narayana-kumar-jakotiya-khammam-deputy-commissioner-of-income-tax-central-circle-3-3-hyderabad</loc>
               <lastmod>2025-04-10T01:00:07.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-pun-2022-14-shri-vijaykumar-devichand-nibjiya-pune-assistnt-commissioner-of-income-tax-circle-5-pune</loc>
               <lastmod>2025-04-11T10:14:01.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-pun-2020-14-khuddus-haji-hasanali-solapur-income-tax-officer-ward-2-3-pune</loc>
               <lastmod>2025-04-11T10:14:02.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-mum-2017-14-dcit-it-3-2-2-mumbai-mizuho-corporate-bank-maker-mumbai</loc>
               <lastmod>2025-04-09T21:35:05.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-chny-2022-14-shri-indhira-cottons-mills-p-ltd-chennai-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-11T17:35:06.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-chny-2022-14-m-s-buildhr-management-consultants-private-limited-chennai-adit-cpc-bangalore</loc>
               <lastmod>2025-04-11T17:35:06.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-mum-2018-14-global-softech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T03:28:09.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-mum-2018-14-global-softech-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T03:28:09.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-mum-2022-14-abhiman-gems-pvt-ltd-mumbai-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-mum-2022-14-amit-diamonds-gujarat-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-04-11T05:00:00.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-169-mum-2022-24-pr-cit-8-mumbai-vijay-dwellers-p-ltd-mumbai</loc>
               <lastmod>2025-04-11T05:07:05.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-6-jpr-2022-15-brijesh-sharma-jaipur-dy-commissioner-of-income-tax-intl-tax-jaipur</loc>
               <lastmod>2025-04-10T11:56:03.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-ind-2019-14-shri-ashok-kumar-jatav-bhopal-ito-5-4-bhopal</loc>
               <lastmod>2025-04-11T00:00:09.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-76-hyd-2018-24-ito-ward-8-2-hyderabad-hyderabad-r-narasimhulu-hyd-hyderabad</loc>
               <lastmod>2025-04-10T23:56:06.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-jpr-2022-14-rajendra-and-ursula-joshi-skill-development-private-limited-jaipur-principal-commissioner-of-income-tax-2-jaipur</loc>
               <lastmod>2025-04-10T04:28:00.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-pun-2018-14-shaila-balwant-dambe-chiplun-income-tax-officer-ward-1-3-ratnagiri</loc>
               <lastmod>2025-04-10T05:35:08.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-jpr-2019-14-shri-chand-mohammad-madanganj-kishangarh-ito-ward-2-kishangarh</loc>
               <lastmod>2025-04-10T12:07:06.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-del-2021-14-mangal-singh-delhi-ito-ward-66-3-delhi</loc>
               <lastmod>2025-04-10T17:07:02.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-del-2020-14-geeta-singh-ghaziabad-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-04-10T17:07:03.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7163-del-2019-14-vijendar-sharma-delhi-ito-ward-46-3-new-delhi</loc>
               <lastmod>2025-04-10T17:07:03.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1578-del-2020-14-pankaj-sharma-gurgaon-ito-ward-3-2-gurgaon</loc>
               <lastmod>2025-04-10T17:07:05.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3253-del-2019-14-dhoop-singh-rohtak-ito-ward-01-rohtak</loc>
               <lastmod>2025-04-10T17:07:05.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-del-2020-14-anil-sonepat-ito-ward-1-sonepat</loc>
               <lastmod>2025-04-09T23:49:01.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-viz-2022-24-manepalli-ranadheer-vijayawada-the-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-04-10T01:21:06.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2216-hyd-2018-14-indu-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-11T20:07:03.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-ahd-2019-14-deco-mica-limited-ahmedabad-the-jcit-osd-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-04-09T18:07:04.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2514-mum-2011-14-kohinoor-textiles-printing-works-mumbai-dcit-wd-22-1-mumbai</loc>
               <lastmod>2025-04-11T09:14:02.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2836-mum-2013-14-kohinoor-textiles-printing-works-mumbai-asst-cit-wd-22-1-mumbai</loc>
               <lastmod>2025-04-11T09:14:02.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1710-mum-2021-14-dcit-cent-cir-1-2-mumbai-m-s-sunny-vista-realtors-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T09:14:06.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-mum-2022-14-kamal-jafferali-wadhwania-mumbai-income-tax-officer-wd-2-2-4-mumbai</loc>
               <lastmod>2025-04-11T09:14:07.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-chandi-2019-14-shri-ram-chand-chandigarh-ito-w-5-1-chandigarh</loc>
               <lastmod>2025-04-11T18:07:05.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-mum-2019-14-m-s-shreenidhi-stock-amp-broking-mumbai-cit-a-2-mumbai</loc>
               <lastmod>2025-04-11T16:56:01.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-chny-2020-14-suryakannan-chennai-income-tax-tds-ward-3-1-chennai</loc>
               <lastmod>2025-04-11T17:07:06.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-chny-2019-24-chakiat-agencies-private-limited-chennai-acit-company-circle-1-3-chennai</loc>
               <lastmod>2025-04-11T17:14:02.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-jpr-2021-14-sunil-kothari-jaipur-dcit-circle-intl-tax-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-jpr-2022-14-municipal-corporation-jaipur-jaipur-joint-cit-osd-tds-jaipur-jaipur</loc>
               <lastmod>2025-04-11T16:28:10.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-pun-2018-14-income-tax-officer-ward-12-1-pune-m-s-yash-associates-pune</loc>
               <lastmod>2025-04-11T21:00:04.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-pun-2019-14-satish-danachand-ghodawat-kolhapur-assistant-commissioner-of-income-tax-circle-ichalkaranji</loc>
               <lastmod>2025-04-11T21:00:04.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-pun-2021-14-sunita-engineering-corporation-nashik-assistant-commissioner-of-income-tax-cir-02-nashik</loc>
               <lastmod>2025-04-11T21:00:04.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-141-ind-2014-16-m-s-api-agro-power-p-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-11T19:00:11.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ind-2015-14-m-s-elixir-infrastructure-bhopal-the-ito-3-1-bhopal</loc>
               <lastmod>2025-04-11T19:07:01.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-hyd-2019-14-lanco-infratech-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-04-11T20:00:07.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-hyd-2014-14-ito-ward-14-3-hyderabad-m-s-icsa-india-ltd-hyderabad</loc>
               <lastmod>2025-04-11T20:00:08.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-chny-2020-14-capricorn-holdings-p-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-04-11T22:00:09.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ind-2021-14-govind-singh-chouan-budhni-the-pr-cit-1-bhopal</loc>
               <lastmod>2025-04-11T19:00:07.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ind-2018-14-acit-5-1-indore-m-s-pragati-devlopers-indore</loc>
               <lastmod>2025-04-11T19:00:07.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-chny-2020-24-polaris-banyan-holding-pvt-ltd-chennai-acit-corporate-circle-5-2-chennai</loc>
               <lastmod>2025-04-11T19:35:01.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1962-pun-2019-14-arun-harcharanlal-bhatia-delhi-ito-ward-7-2-pune</loc>
               <lastmod>2025-04-11T20:49:06.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-pun-2018-14-rajarambapu-patil-ssk-ltd-sangli-deputy-commissioner-of-income-tax-circle-2-sangli</loc>
               <lastmod>2025-04-11T20:49:07.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-pun-2019-14-mahavir-adinath-salve-solapur-income-tax-officer-ward-1-1-solapur</loc>
               <lastmod>2025-04-11T20:49:07.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-chny-2019-14-k-t-a-amp-g-r-s-educational-trust-vellore-ito-exemptions-ward-1-chennai</loc>
               <lastmod>2025-04-11T19:28:05.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3036-mum-2019-14-dcit-2-2-1-mumbai-m-s-state-bank-of-india-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6122-mum-2018-14-shri-sanjay-shantilal-jain-mumbai-dcit-central-range-8-3-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7651-mum-2016-14-dcit-cc-8-2-mumbai-white-feather-films-ltd-mumbai</loc>
               <lastmod>2025-04-11T05:07:11.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-bang-2019-14-c-n-babu-ramanagaram-income-tax-officer-ward-1-ramanagara</loc>
               <lastmod>2025-04-11T05:49:10.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1956-pun-2018-14-sangeeta-arun-deshmukh-satara-income-tax-officer-ward-5-satara</loc>
               <lastmod>2025-04-11T08:07:07.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-pun-2018-14-sant-damaji-sahakari-sakhar-karkhana-ltd-solapur-assistant-commissioner-of-income-tax-circle-1-solapur</loc>
               <lastmod>2025-04-11T08:07:07.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-pun-2019-14-shailesh-padmakar-puntambekar-pune-assistant-commissioner-of-income-tax-circle-11-pune</loc>
               <lastmod>2025-04-11T08:07:08.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-mum-2022-14-g-d-shah-charitable-trust-mumbai-cit-e-mumbai</loc>
               <lastmod>2025-04-11T05:07:10.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-viz-2019-14-palla-simhachalam-huf-visakhapatnam-assistant-commissioner-of-income-tax-circle-5-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:42:03.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-viz-2019-14-pydimarri-venkata-naga-suresh-kumar-vijayawada-the-income-tax-officer-ward-1-3-vijayawada</loc>
               <lastmod>2025-04-10T09:42:04.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-viz-2019-24-income-tax-officer-ward-1-bhimavaram-vijaya-kiran-biotech-bhimavaram</loc>
               <lastmod>2025-04-10T09:42:04.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-33-pun-2018-16-smt-aarti-nathmal-bafna-jalgaon-assistant-commissioner-of-income-tax-central-circle-2-nashik-nashik</loc>
               <lastmod>2025-04-10T09:49:05.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-viz-2022-14-yugaandhar-housing-pvt-ltd-vijayawada-acit-central-cercle-vijayawada</loc>
               <lastmod>2025-04-10T09:14:09.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-viz-2022-14-yugaandhar-housing-pvt-ltd-vijayawada-acit-central-cercle-vijayawada</loc>
               <lastmod>2025-04-10T09:21:00.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-jpr-2018-14-m-s-allen-career-institute-jaipur-income-tax-officer-ward-2-1-kota</loc>
               <lastmod>2025-04-10T09:14:00.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-del-2021-14-dcit-central-circle-15-new-delhi-g-r-goenka-education-society-new-delhi</loc>
               <lastmod>2025-04-10T17:56:06.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pan-2019-14-the-adarsh-co-op-credit-society-limited-belagavi-income-tax-officer-ward-1-2-belagavi</loc>
               <lastmod>2025-04-11T09:28:06.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-alld-2015-14-dcit-central-circle-allahabad-m-s-subhash-stone-products-sonebhadra</loc>
               <lastmod>2025-04-10T15:49:08.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-mum-2022-14-nath-industries-ltd-mumbai-asstt-commissioner-of-income-tax-circle-1-3-1-mumbai</loc>
               <lastmod>2025-04-11T11:49:03.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1498-mum-2019-14-rajesh-r-sawlani-mumbai-ito-4-2-1-mumbai</loc>
               <lastmod>2025-04-11T11:42:09.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-mum-2022-23-m-s-marriott-international-design-amp-construction-services-inc-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-04-11T11:28:06.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3111-mum-2019-14-dcit-33-2-mumbai-shri-maheshprasad-nagaraja-kalsapura-mumbai</loc>
               <lastmod>2025-04-11T11:28:03.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-kol-2021-14-infinity-bpo-services-p-ltd-kolkata-ito-ward-2-3-kolkata</loc>
               <lastmod>2025-04-10T18:00:11.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-jab-2021-14-dharmendra-kumar-shukla-jabalpur-pr-cit-1-jabalpur</loc>
               <lastmod>2025-04-10T17:00:10.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-257-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-264-del-2019-24-p3p-ventures-pvt-ltd-gurgaon-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-10T16:56:03.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-mum-2014-14-ashok-rasiklal-shah-mumbai-ito-wd-16-2-4-mumbai</loc>
               <lastmod>2025-04-10T12:49:01.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-mum-2018-14-subhash-maruti-ghorpade-mumbai-income-tax-officer-ward-2-4-mumbai</loc>
               <lastmod>2025-04-10T14:35:18.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7985-mum-2019-14-dnyaneshwar-shankar-ghorpade-badlapur-ito-ward-2-4-mumbai</loc>
               <lastmod>2025-04-10T14:35:18.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-mum-2011-14-netgear-technologies-i-p-ltd-new-delhi-dcit-cir-2-2-osd-mumbai</loc>
               <lastmod>2025-04-10T16:21:03.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-hyd-2021-14-trinity-infraventures-limited-hyderabad-assistant-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T01:14:02.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-hyd-2022-14-srinivas-shiva-hyderabad-ito-ward-15-3-hyderabad</loc>
               <lastmod>2025-04-10T02:49:05.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-919-chny-2018-14-dcit-corporate-circle-6-2-chennai-siva-industries-and-holdings-ltd-chennai</loc>
               <lastmod>2025-04-10T05:00:10.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-jpr-2022-14-manish-govind-dangi-udiapur-acit-circle-intl-tax-jaipur</loc>
               <lastmod>2025-04-10T04:21:04.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-hyd-2022-14-subash-numburu-hyderabad-deputy-commission-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-09T17:07:06.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1732-mum-2022-14-kya-apparel-llp-mumbai-dy-comm-of-income-tax-cpc-bengluru</loc>
               <lastmod>2025-04-09T17:00:10.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-kol-2022-14-gloster-limited-formely-known-as-kettlewell-bullen-amp-co-ltd-kolkata-acit-cir-4-1-kolkata</loc>
               <lastmod>2025-04-10T10:14:01.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-kol-2019-14-debenjana-hard-coke-private-limited-burdwan-ito-ward-1-3-durgapur-durgapur</loc>
               <lastmod>2025-04-10T17:14:01.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ran-2017-14-m-s-p-k-upadhyay-ito-ward-3-5-palamau</loc>
               <lastmod>2025-04-10T10:14:00.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-kol-2018-14-kusumlata-sonthalia-kolkata-principal-cit-central-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T00:21:03.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-pun-2019-14-praphull-kaluram-shivale-pune-assistant-commissioner-of-income-tax-circle-12-pune</loc>
               <lastmod>2025-04-10T10:00:15.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-srt-2017-14-harshadray-manibhai-vashi-navsari-income-tax-officer-ward-2-navsari</loc>
               <lastmod>2025-04-10T01:56:04.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-pan-2018-14-m-s-kineco-p-ltd-bardez-the-income-tax-officer-ward-2-4-panaji</loc>
               <lastmod>2025-04-11T07:35:01.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-pan-2018-14-ludomila-antonio-m-pereira-thivim-income-tax-officer-ward-2-2-panaji</loc>
               <lastmod>2025-04-11T07:35:01.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-pan-2018-14-ignatius-j-pereira-thivim-income-tax-officer-ward-2-2-panaji</loc>
               <lastmod>2025-04-11T07:35:02.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-kol-2019-14-shri-anand-prasad-siliguri-i-t-o-ward-1-1-siliguri</loc>
               <lastmod>2025-04-11T08:49:03.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-923-kol-2019-14-eastern-auto-investo-pvt-ltd-kolkata-i-t-o-ward-3-1-kolkata</loc>
               <lastmod>2025-04-11T08:49:03.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7469-del-2018-14-techno-automobiles-pvt-ltd-new-delhi-dcit-circle-25-1-new-delhi</loc>
               <lastmod>2025-04-10T10:14:07.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7690-del-2017-14-buildtec-constructions-gurgaon-dcit-circle-1-1-gurgaon</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5266-del-2014-14-dcit-new-delhi-m-s-amrapali-eden-park-developers-pvt-ltd-noida</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-pan-2018-14-shri-mallikarjun-urban-co-operative-credit-society-ltd-belgaum-income-tax-officer-ward-1-4-belagavi</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-pan-2019-24-shri-girish-prakash-vernekar-belgavi-income-tax-officer-ward-1-2-belgavi</loc>
               <lastmod>2025-05-21T09:58:40.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-chandi-2021-14-megacity-sales-private-limited-ludhiana-pr-cit-1-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-chandi-2021-14-m-s-roop-square-private-limited-ludhiana-acit-cc-1-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-chny-2022-14-shri-s-manoharan-coimbatore-dcit-central-circle-2-coimbatore</loc>
               <lastmod>2025-04-10T07:49:08.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-chny-2022-14-m-s-prime-indian-hospital-p-ltd-chennai-the-cpc-bangalore</loc>
               <lastmod>2025-04-10T07:49:08.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-vns-2019-14-vipul-pratap-singh-jaunpur-ito-02-jaunpur</loc>
               <lastmod>2025-04-10T15:35:04.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5726-del-2017-14-acit-e-circle-2-1-new-delhi-sanskriti-educational-society-new-delhi</loc>
               <lastmod>2025-04-10T16:07:09.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-pun-2020-14-rajesh-pandurang-patil-kolhapur-the-income-tax-officer-ward-1-2-kolhapur</loc>
               <lastmod>2025-04-10T18:14:03.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-pun-2022-14-vikram-dattatray-ghadge-pune-income-tax-officer-ward-14-2-pune</loc>
               <lastmod>2025-04-10T18:14:03.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-mum-2022-14-dy-comm-of-income-tax-17-1-mumbai-m-s-maharashtra-state-security-corporation-mumbai</loc>
               <lastmod>2025-04-10T13:14:03.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6325-mum-2019-14-dcit-1-2-2-mumbai-mumbai-n-v-developers-private-limited-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2786-mum-2018-14-welspun-steel-ltd-successor-in-interest-to-welspun-energy-pvt-ltd-mumbai-ito-8-3-2-mumbai</loc>
               <lastmod>2025-04-10T20:49:04.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4971-del-2015-14-m-s-rj-corp-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-10T22:42:05.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5310-del-2015-14-dcit-new-delhi-m-s-r-j-corp-ltd-new-delhi</loc>
               <lastmod>2025-04-10T22:42:05.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3753-mum-2016-14-cannon-industries-p-ltd-mumbai-dcit-1-1-navi-mumbai</loc>
               <lastmod>2025-04-09T21:28:05.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-mum-2022-14-master-polishers-private-limited-mumbai-assistant-director-of-income-tax-cpc-bangalore-bangalore</loc>
               <lastmod>2025-04-11T00:49:07.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-285-mum-2021-24-dcit-it-range-1-3-1-mumbai-bnp-paribas-mumbai</loc>
               <lastmod>2025-04-11T00:56:10.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-mum-2019-14-dcit-cc-3-2-mumbai-mumbai-geeta-gopal-synthetic-p-ltd-mumbai</loc>
               <lastmod>2025-04-11T00:56:02.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-kol-2019-14-m-s-lotus-dealmark-pvt-ltd-kolkata-pr-cit-4-kolkata</loc>
               <lastmod>2025-04-11T00:21:03.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1516-mum-2022-14-sadanand-champakrao-manekar-mumbai-dcit-cpc-begaluru</loc>
               <lastmod>2025-04-09T18:42:09.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-pan-2018-16-shri-francisco-x-pacheco-benaulim-deputy-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-04-10T03:35:00.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-64-pan-2018-16-shri-francisco-x-pacheco-benaulim-deputy-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-04-10T03:35:00.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-pan-2018-16-shri-francisco-x-pacheco-benaulim-deputy-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-04-10T03:35:00.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-hyd-2018-14-sahaja-timber-projects-limited-vijayawada-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-10T13:28:08.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-hyd-2022-14-arun-raj-goud-balogoni-hyderabad-acit-central-circle-4-1-hyderabad</loc>
               <lastmod>2025-04-10T13:07:06.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-pun-2018-14-p-k-d-n-n-hutatma-kisan-ahir-sahakari-sakhar-karkhana-limited-sangli-assistant-commissioner-of-income-tax-circle-2-sangli</loc>
               <lastmod>2025-04-10T14:49:05.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1885-pun-2018-14-p-k-d-n-n-hutatma-kisan-ahir-sahakari-sakhar-karkhana-limited-sangli-assistant-commissioner-of-income-tax-circle-1-sangli</loc>
               <lastmod>2025-04-10T14:49:05.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-mum-2018-14-neeta-vijay-udani-mumbai-income-tax-officer-24-3-1-mumbai</loc>
               <lastmod>2025-04-20T15:50:14.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-jpr-2018-23-arun-nagar-udaipur-dcit-international-taxation-jaipur</loc>
               <lastmod>2025-04-11T16:42:06.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-del-2017-14-dcit-new-delhi-m-s-autodecor-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-del-2020-14-accordis-health-care-pvt-ltd-new-delhi-acit-central-circle-16-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-del-2021-14-cxc-infotech-pvt-ltd-new-delhi-dcit-cpc-bangalore</loc>
               <lastmod>2025-05-20T07:01:07.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-ddn-2020-14-urmila-rani-haridwar-dcit-central-circle-dehradun</loc>
               <lastmod>2025-04-10T12:28:00.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6615-del-2018-14-artmica-laminates-p-ltd-delhi-ito-ward-3-2-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6473-mum-2013-14-dcit-10-1-mumbai-apl-logistics-india-p-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-mum-2022-14-acit-17-1-mumbai-mumbai-mahindra-amp-mahindra-employees-stock-option-trust-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-srt-2020-14-sanjay-s-jain-surat-acit-circle-5-surat</loc>
               <lastmod>2025-07-10T08:17:37.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-srt-2020-14-rajnikant-surajram-bachkaniwala-vesu-aciit-osd-ward-2-1-3-surat</loc>
               <lastmod>2025-07-10T08:17:37.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-srt-2022-24-m-s-gopal-builders-surat-the-principal-commissioner-of-income-tax-1-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-srt-2020-14-dcit-circle-1-1-1-surat-surat-mahotsav-creation-p-ltd-surat-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-bang-2022-24-m-s-middleby-celforts-innovations-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-bang-2018-14-assistant-commissioner-of-income-tax-central-circle-2-2-bangalore-sri-v-c-charantimath-bagalkot</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2584-bang-2018-14-sri-c-aswathanarayana-bangalore-assistant-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-bang-2022-14-vimala-devi-a-kanunga-hubli-the-principal-commissioner-of-income-tax-hubli</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-bang-2022-14-mallikarjun-virupaxappa-yarasi-gadag-principal-commissioner-of-income-tax-hubli</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-bang-2019-14-m-s-hanumanthappa-chandrashekar-bangalore-assistant-commissioner-of-income-tax-circle-3-2-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-bang-2022-14-m-s-shri-mahishasuramardini-urban-co-operative-credit-society-limited-haveri-income-tax-officer-wrd-1-haveri</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-bang-2022-14-mallappa-jayappa-shivamogga-income-tax-officer-ward-2-shivamogga</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-bang-2022-14-bulle-rohini-kumar-bengaluru-assistant-commissioner-of-income-tax-central-circle-2-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-bang-2022-14-mersen-india-private-limited-bangalore-joint-commissioner-of-income-tax-osd-circle-4-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-bang-2022-14-ramzanali-asgar-khan-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-bang-2022-14-sampkhand-group-seva-sahakari-sangh-limited-samphkand-principal-commissioner-of-income-tax-hubli-hubli</loc>
               <lastmod>2025-07-10T07:45:16.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-bang-2022-14-microland-foundation-bangalore-the-income-tax-officer-exemptions-ward-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-bang-2019-14-varsha-dudheria-bangalore-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-bang-2022-14-cae-flight-training-india-private-limited-bengaluru-the-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-coch-2022-14-acit-central-circle-1-kochi-kochi-m-s-muthoot-finance-ltd-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-coch-2022-14-m-star-hotels-pvt-ltd-kochi-the-acit-it-corp-circle-1-2-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-coch-2022-14-m-star-hotels-pvt-ltd-kochi-the-ito-corp-ward-1-4-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-coch-2022-14-muthoot-finance-ltd-kochi-the-acit-central-circle-1-kochi</loc>
               <lastmod>2025-07-10T07:45:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-chny-2018-14-acit-central-circle-2-1-chennai-m-s-mohan-breweries-amp-distilleries-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-chny-2018-14-m-s-mohan-breweries-amp-distilleries-ltd-chennai-acit-central-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1259-chny-2018-14-m-s-mohan-breweries-amp-distilleries-ltd-chennai-acit-central-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ctk-2021-14-badal-prakash-jindal-huf-bargarh-principal-cit-sambalpur</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-ctk-2021-14-bulbul-agarwal-bargarh-principal-cit-sambalpur</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ctk-2021-14-vidya-sagar-charitable-trust-bhubaneswar-cit-exemptions-hyderabad</loc>
               <lastmod>2025-07-10T07:03:36.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-chny-2018-14-m-a-m-r-muthiah-l-h-of-late-dr-m-a-m-ramaswamy-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-07-10T06:43:47.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-chny-2018-14-acit-central-circle-3-2-chennai-late-shri-m-a-m-ramaswamy-now-rep-by-l-h-shri-m-a-m-r-muthia-chennai</loc>
               <lastmod>2025-07-10T06:43:47.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3002-chny-2019-14-the-tamilnadu-circle-postal-cooperative-bank-ltd-1031-chennai-acit-ncc-12-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-chny-2021-14-prince-gold-amp-diamonds-india-p-ltd-chennai-dcit-cc-1-4-chennai</loc>
               <lastmod>2025-07-10T06:43:47.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2903-del-2019-14-hind-industries-ltd-new-delhi-acit-circle-11-2-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-del-2021-14-elegant-dyeing-and-processing-private-limited-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-del-2021-14-elegant-dyeing-and-processing-private-limited-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3855-del-2019-14-adm-agro-industries-kota-amp-akola-pvt-ltd-haryana-dcit-circle-1-2-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-del-2020-14-acit-circle-12-1-new-delhi-indian-drugs-amp-pharmaceuticals-limited-gurgaon</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7395-del-2018-14-havells-india-ltd-new-delhi-dcit-ltu-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-del-2017-14-acit-uttrakhand-m-s-himalayan-autoera-india-pvt-ltd-pantnagar</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4252-del-2017-14-sunil-dandriyal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2897-del-2019-14-acit-central-circle-26-new-delhi-anurag-dalmia-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-bang-2020-14-dinesh-kumar-singhi-bangalore-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-bang-2022-14-santosh-kumar-yekula-chennai-income-tax-officer-ward-5-3-3-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-bang-2017-14-hp-india-sales-private-limited-bangalore-joint-commissioner-of-income-tax-ltu-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-bang-2021-14-novo-nordisk-india-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-bang-2022-14-mr-saleem-thangal-kader-palkad-udupi-the-assistant-commissioner-of-income-tax-central-circle-2-mangaluru</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-bang-2022-14-ujjivan-small-finance-bank-limited-bangalore-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-07T14:21:39.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-del-2019-14-mercury-rubber-mills-delhi-acit-circle-36-1-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-del-2021-14-acit-central-circle-13-new-delhi-nirmal-minda-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5936-del-2019-14-dcit-central-circle-31-new-delhi-bhilwara-energy-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5935-del-2019-14-dcit-central-circle-31-new-delhi-bhilwara-energy-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-del-2020-14-ashok-kumar-bilandshahr-ito-ward-3-1-bulandshahr</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-ahd-2020-14-shri-kalyan-co-op-credit-society-ltd-vadodara-the-ito-ward-1-2-5-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-del-2014-14-globe-ground-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4607-del-2018-14-nitin-harish-agarwal-delhi-ito-ward-45-1-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-del-2021-14-microsoft-india-r-amp-d-private-limited-new-delhi-neac-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6027-del-2017-14-microsoft-india-r-amp-d-pvt-ltd-new-delhi-dcit-circle-16-2-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-del-2020-14-ito-ward-1-rohtak-d-d-amp-co-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-pun-2020-14-jcit-osd-circle-14-pune-kumar-builder-mumbai-realty-private-limited-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-pun-2019-14-kirloskar-chillers-pvt-ltd-pune-joint-commissioner-of-income-tax-range-11-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-pun-2021-14-sh-dashanema-mangal-karyalaya-mandal-pune-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-503-pun-2018-14-m-s-rmc-harmony-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-pun-2019-14-ito-ward-1-2-pune-m-s-brk-infra-amp-constructions-pvt-ltd-aundh</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-pun-2018-14-kumar-properties-and-real-estate-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-pun-2019-14-john-thomas-pune-income-tax-officer-ward-13-5-pune</loc>
               <lastmod>2025-07-10T12:20:44.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-pun-2021-14-kumar-urban-development-p-ltd-pune-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-pun-2018-14-sant-tukaram-sahakari-sakhar-karkhana-ltd-pune-income-tax-officer-ward-2-5-pune</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-pun-2021-14-samarth-services-pune-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-10T12:20:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-pun-2018-14-bajaj-finance-ltd-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-pun-2021-14-vivanta-realty-pune-income-tax-officer-tds-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-pun-2020-14-deputy-commissioner-of-income-tax-circle-8-pune-m-s-shree-electricals-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-pun-2019-14-m-s-karan-sanran-associates-pune-deputy-commissioner-of-income-tax-central-circle-2-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-pun-2019-14-mahila-seva-mandal-pune-income-tax-officer-exemption-ward-1-pune</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-pun-2019-14-kolhapur-udyam-co-op-society-ltd-kolhapur-assistant-commissioner-of-income-tax-circle-2-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1304-pun-2019-14-lalit-sakalchand-gandhi-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-07-10T12:20:44.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-pun-2019-14-deputy-commissioner-of-income-tax-panvel-circle-panvel-m-s-gopi-resorts-pvt-ltd-raigad</loc>
               <lastmod>2025-07-10T12:20:44.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-90-pun-2019-16-deputy-commissioner-of-income-tax-central-circle-2-4-pune-m-s-anshul-siddhi-promoters-amp-builders-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ind-2021-14-m-s-phoenix-devcons-pvt-ltd-indore-the-acit4-1-indore</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-ind-2021-14-m-s-phoenix-devcons-pvt-ltd-indore-the-acit4-1-indore</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-srt-2018-14-smt-raginiben-d-pandya-navsari-income-tax-officer-ward-1-navsari</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-308-ahd-2017-16-m-s-maniprabha-impex-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-309-ahd-2017-16-m-s-maniprabha-impex-pvt-ltd-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-315-ahd-2017-16-m-s-dharam-impex-surat-the-dy-cit-central-circle-4-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-srt-2021-16-priynshi-creations-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-62-srt-2021-16-parag-syntex-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-srt-2021-16-parag-syntex-pvt-ltd-surat-dy-commissioner-of-income-tax-cir-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2934-mum-2019-14-deputy-commissioner-of-income-tax-10-2-1-mumbai-lyka-labs-ltd-mumbai</loc>
               <lastmod>2025-04-09T18:35:04.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3267-mum-2012-14-ipca-laboratories-ltd-mumbai-dcit-ltu-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-mum-2015-14-ipca-laboratories-ltd-mumbai-asst-cit-ltu-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3597-mum-2016-14-ipca-laboratories-ltd-mumbai-asst-cit-ltu-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3691-mum-2016-14-asst-cit-ltu-1-mumbai-ipca-laboratories-ltd-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5227-mum-2016-14-dcit-cent-cir-5-2-mumbai-ipca-laboratories-ltd-mumbai</loc>
               <lastmod>2025-04-09T22:42:04.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3199-chny-2019-14-shri-sanjay-kumar-kanthilal-chennai-ito-ncw-6-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-chny-2018-14-bharath-promotors-chennai-acit-non-corporate-circle-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-923-chny-2019-14-m-s-veerappan-namakkal-acit-circle-1-namakkal</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-chny-2019-14-m-s-estancia-it-park-pvt-ltd-chengalpattu-acit-osd-corporate-range-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2420-chny-2019-14-greta-investments-pvt-ltd-chennai-ito-corporate-ward-2-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-274-chny-2019-24-ito-chennai-c-krishnamurthy-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-chny-2022-24-ito-chennai-shri-shanmugar-services-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-chny-2022-24-ito-chennai-shri-shanmugar-services-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-272-chny-2019-24-plaza-realities-chennai-dcit-non-corporate-circle-2-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-chny-2020-24-ito-non-corporate-ward-6-4-chennai-vanita-jain-chennai</loc>
               <lastmod>2025-08-30T11:08:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-2-1-pune-m-s-namrata-developers-pune</loc>
               <lastmod>2025-08-20T11:43:37.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-2-1-pune-m-s-namrata-developers-pune</loc>
               <lastmod>2025-08-20T11:43:37.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-pun-2021-14-ravi-sopan-agarkar-pune-income-tax-officer-ward-8-1-pune</loc>
               <lastmod>2025-08-20T11:43:37.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-ahd-2019-14-clp-wind-farms-india-pvt-ltd-new-delhi-dcit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ctk-2022-24-dillip-kumar-khatai-bhubaneswar-acit-central-circle-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-ctk-2020-16-assistant-commissioner-of-income-tax-central-circle-2-bhubaneswar-d-d-builders-limited-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3215-mum-2019-14-icici-bank-limited-mumbai-the-asst-cit-circle-2-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-jpr-2022-14-rajasthan-state-seeds-corporation-ltd-pant-krishi-bhawan-bhagwan-das-road-jaipur-pcit-jaipur-2-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-jpr-2022-14-sh-dheeraj-singh-sisodiya-005-village-beedmandi-nayagaon-ramganjmandi-kota-pcit-central-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-hyd-2018-14-dr-reddy-s-laboratories-limited-hyderabad-asst-commissioner-of-income-tax-circle-17-1-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-bang-2021-14-deputy-commissioner-of-income-tax-central-circle-1-2-bengaluru-m-s-bharath-infra-exports-amp-imports-limited-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-bang-2022-14-surya-splendora-private-limited-somwarpet-principal-commissioner-of-income-tax-bengaluru-3-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2889-bang-2018-14-m-s-honeywell-technology-solutions-lab-private-limited-bangalore-joint-commissioner-of-income-tax-special-range-3-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-bang-2022-14-people-management-services-mysuru-the-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-bang-2022-14-sri-vinay-sudhir-kashthriya-dharwad-deputy-commissioner-of-income-tax-central-circle-hubballi</loc>
               <lastmod>2025-07-25T05:39:40.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-bang-2022-14-red-rooster-performance-international-private-limited-bangalore-the-income-tax-officer-ward-3-1-tds-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-bang-2022-14-coffeeday-enterprises-limited-bangalore-the-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-mum-2012-14-addl-c-i-t-rg-7-1-mumbai-peninsula-land-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-mum-2022-14-capita-india-pvt-limited-capita-india-mumbai-nafc-delhi-delhi</loc>
               <lastmod>2025-07-22T10:42:20.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-mum-2022-14-prayosha-foundation-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-ahd-2020-23-shri-sanjiv-chandravadan-shah-vadodara-the-acit-circle-1-2-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-482-ahd-2019-16-the-acit-circle-1-2-1-vadodara-shri-sanjiv-chandravadan-shah-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-126-ahd-2016-16-the-dcit-central-circle-2-3-ahmedabad-arvind-v-joshi-amp-co-kutch</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-23-ind-2021-23-m-s-vaibhav-enterprises-satna-the-acit-central-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-112-ind-2019-16-the-acit-central-2-bhopal-m-s-sagar-menufactures-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-178-ind-2020-16-the-acit-central-1-bhopal-m-s-vaibhav-enterprises-satna</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-ahd-2013-14-the-dcit-osd-range-1-ahmedabad-m-s-doshion-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-ind-2022-14-sunil-kalia-gandhi-nagar-acit-cp-c-bangalore</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-ahd-2019-14-shri-sanjiv-chandravadan-shah-vadodara-teh-dcit-circle-1-2-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-ahd-2019-14-the-acit-circle-1-2-1-vadodara-shri-sanjiv-chandravadan-shah-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-ahd-2018-14-ketan-gunvantbhai-patel-ahmedabad-ito-ward-6-1-4-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-ahd-2020-14-the-acit-exmption-circle-1-ahmedabad-grow-more-foundation-sabarkantha</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-ahd-2022-14-m-s-ramkrishna-cotspin-pvt-ltd-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1253-pun-2018-14-aditi-atul-kirloskar-pune-income-tax-officer-ward-3-3-pune</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-844-pun-2018-14-rakesh-chandarlal-sachdev-kolhapur-income-tax-officer-ward-1-2-kolhapur</loc>
               <lastmod>2025-08-20T11:43:37.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-pun-2019-14-om-shri-swami-samarth-charitable-trust-unchgaon-cit-exemption-pune</loc>
               <lastmod>2025-08-20T11:43:37.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-pun-2020-14-kopergaon-peoples-co-op-bank-ltd-ahmednagar-deputy-commissioner-of-income-tax-circle-ahmednagar</loc>
               <lastmod>2025-08-20T11:43:37.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-pun-2020-14-mr-imran-qalandar-shaikh-aurangabad-income-tax-officer-ward-2-3-aurangabad</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-pun-2020-14-kirloskar-industries-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-pun-2020-14-mahesh-urban-co-operative-bank-ltd-solapur-assistant-commissioner-of-income-tax-circle-2-solapur</loc>
               <lastmod>2025-08-20T11:43:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-pun-2019-14-dy-commissioner-of-income-tax-central-circle-1-3-pune-m-s-chaudhary-attarsingh-yadav-memorial-educational-trust-pune</loc>
               <lastmod>2025-08-20T11:43:37.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-pun-2019-14-manish-murlidhar-sabade-pune-deputy-commissioner-of-income-tax-circle-3-pune</loc>
               <lastmod>2025-08-20T11:43:37.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7795-del-2018-14-ncml-industries-ltd-new-delhi-acit-cc-5-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-del-2020-14-mukesh-gurgaon-ito-ward-2-5-gurgaon</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5123-del-2019-14-acit-circle-61-1-new-delhi-deloitte-haskins-amp-sells-gurugram</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-del-2018-14-mangal-singh-khatana-ghaziabad-ito-ward-1-4-ghaziabad</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-del-2018-14-mangal-singh-khatana-ghaziabad-ito-ward-1-4-ghaziabad</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-del-2019-14-eicher-motors-ltd-new-delhi-addl-cit-special-range-3-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-nag-2021-14-m-s-d-p-jain-ujjain-package-annuity-road-projects-pvt-ltd-nagpur-the-principal-cit-central-nagpur</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-del-2019-14-deloitte-haskins-amp-sells-gurugram-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3089-del-2015-14-crew-bos-products-ltd-gurgaon-cit-c-gurgaon</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-del-2018-14-sanjiv-gupta-new-delhi-acit-circle-30-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-del-2020-14-manish-mittal-narnaul-ito-ward-1-narnaul</loc>
               <lastmod>2025-09-05T06:35:16.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1622-del-2014-14-m-s-ndtv-studios-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5511-del-2014-14-dcit-new-delhi-sh-madhur-mittal-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5349-del-2017-14-metashine-industries-p-ltd-delhi-dcit-circle-16-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9043-del-2019-14-hitz-fm-radio-india-pvt-ltd-new-delhi-acit-circle-11-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9364-del-2019-14-dcit-circle-16-2-new-delhi-mitsubishi-corporation-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9386-del-2019-14-acit-rohtak-circle-rohtak-gurgaon-gramin-bank-now-sarva-haryana-gramin-bank-rohtak</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-del-2020-14-devki-prakash-chhaya-me-new-dedlhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5601-del-2017-14-megnum-powertech-p-ltd-new-delhi-ito-ward-16-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7619-del-2018-14-acit-cc-5-new-delhi-ncml-industries-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ind-2022-14-palash-badole-prop-dutta-enterprises-bhopal-ito-5-2-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ahd-2016-14-the-jt-cit-sabarkantha-range-himatnagar-shree-ganesh-construction-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ind-2022-14-shri-girish-deokar-dewas-the-ito-1-dewas</loc>
               <lastmod>2025-08-20T11:11:10.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-ind-2019-14-m-s-g-t-v-infrastructure-ltd-mandideep-mandideep-pcit-1-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-ind-2019-14-m-s-g-t-v-infrastructure-ltd-mandideep-mandideep-pcit-1-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-mum-2017-14-ruchi-soya-industries-ltd-mumbai-dcit-cen-cir-7-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-mum-2022-14-model-mig-co-operative-housing-society-ltd-mumbai-acit-23-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2994-mum-2017-14-ito-11-1-2-mumbai-realstone-exports-ltd-thane</loc>
               <lastmod>2025-07-22T09:49:55.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-mum-2022-14-d-ravilal-resources-management-pvt-ltd-formerly-known-as-m-s-generic-engineering-amp-construction-pvt-ltd-mumbai-dcit-10-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-mum-2021-14-acit-2-2-1-mumbai-mahima-stocks-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3968-mum-2018-14-shri-radhey-comsec-private-limited-mumbai-income-tax-officer-13-2-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-u2013-i-chandigarh-abc-papers-limited-4252-2022</loc>
               <lastmod>2025-09-18T06:31:34.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-ctk-2020-14-acit-circle-1-1-sambalpur-sambalpur-m-s-trl-krosaki-refractories-limited-jharsugudha</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ctk-2019-14-m-s-earth-minerals-co-limited-jharsugudha-acit-rourkela-circle-rourkela-rourkela</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ctk-2020-14-acit-circle-1-sambalpur-m-s-trl-krosaki-refractories-limited-jharsugudha</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ctk-2017-14-mahanadi-coalfields-ltd-sambalpur-jcit-range-2-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-ctk-2020-14-serajudding-amp-co-kolkata-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ctk-2022-14-basanta-kumar-das-angul-ito-angul-ward-angul</loc>
               <lastmod>2025-09-17T13:00:40.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramachandran-balachandran-managing-partner-the-deputy-commissioner-of-income-tax-central-circle-thiruvananthapuram-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-income-tax-department-ministry-of-finance-21162</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/continental-hospitality-india-private-limited-the-commissioner-of-income-tax-kochi-and-income-tax-officer-corporate-ward-1-1-kochi-and-income-tax-officer-national-faceless-assessment-centre-new-delhi-16039</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-and-j-associates-the-income-tax-officer-ward-2-1-kochi-and-the-assistant-commissioner-of-income-tax-circle-2-2-kochi-26869-22</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olam-food-ingredients-india-private-limited-the-assistant-commissioner-of-income-tax-circle-1-kollam-range-kollam-and-the-additional-commissioner-of-income-tax-kollam-range-kollam-and-pr-chief-commissioner-of-income-tax-a-r-building-i-a-pregs-road-cochin-21627</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olam-food-ingredients-india-private-limited-the-assistant-commissioner-of-income-tax-circle-1-kollam-range-kollam-and-the-additional-commissioner-of-income-tax-kollam-range-kollam-and-pr-chief-commissioner-of-income-tax-a-r-building-i-a-pregs-road-cochin-21627-2022</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trichy-steel-rolling-mills-limited-and-sri-k-shivashanmurugan-and-sri-k-padmarajan-and-sri-d-a-srinivas-and-sri-c-d-k-reddy-income-tax-department-14849</loc>
               <lastmod>2025-09-18T06:54:02.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-j-engineering-consultants-p-ltd-income-tax-officer-ors-11561-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cl-products-india-limited-income-tax-officer-ward-5-1-delhi-ors-12123-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodali-seetha-rama-rao-union-of-india-and-principal-chief-commissioner-of-income-tax-and-income-tax-officer-ward-1-32694</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-paul-and-kamal-kumar-ghosh-and-jamshedpur-utilities-and-services-company-limited-and-k-n-jha-and-dr-debashish-bhattacharya-and-prof-r-p-singh-and-prof-a-k-khan-union-of-india-through-c-b-i-133-2020</loc>
               <lastmod>2025-09-18T06:55:44.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-sarojamma-kadiri-the-assistant-commissioner-of-income-tax-central-circle-1-2-14622</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lenova-india-private-limited-deputy-commissioner-of-income-tax-national-e-assessment-centre-and-deputy-commissioner-of-income-tax-circle-4-1-1-and-additional-commissioner-of-income-tax-national-e-assessment-centre-and-principal-commissioner-of-income-tax-2-8984</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-sheela-pathikonda-vishnukumar-the-principal-commissioner-of-income-tax-of-karnataka-and-goa-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-102306</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-natakari-gopal-income-tax-appellate-tribunal-hyderabad-bench-b-and-commissioner-of-income-tax-appeals-12-hyderabad-and-income-tax-officer-ward-1-sanga-reddy-238-2022</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-samit-sekhar-s-o-naresh-kumar-sekhar-occ-medical-doctor-the-pr-commissioner-of-income-tax-central-aayakar-bhavan-basheerbagh-hyderabad-telangana-500004-and-the-assistant-commissioner-of-income-tax-central-circle-1-3-aayakar-bhawan-basheerbagh-hyderabad-telangana-500004-31421</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-5-kolkata-ashok-kumar-redh-huf-itat-100-2022</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-4-kolkata-maco-corporation-india-pvt-ltd-ita-35-2021</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:02.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-agarwal-income-tax-department-3106-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intas-pharmaceuticals-limited-deputy-commissioner-of-income-tax-circle-2-1-1-19683-2021</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-caplease-pvt-ltd-income-tax-officer-6340-of-2022</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jay-krishna-group-through-bharvad-navghan-chhaganbhai-income-tax-officer-ward-1-15739-2021</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanji-bachuji-thakor-income-tax-officer-ward-2-1-1-10186-of-2022</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-m-kiranmayee-standing-counsel-for-income-tax-sri-k-vasant-kumar-counsel-356-357-365</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-m-kiranmayee-standing-counsel-for-income-tax-sri-k-vasant-kumar-advocate-356-357-365</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-m-s-laila-nutraceuticals-259-2015-283-2015-330-2015-45-2016-106-2016-25-2017-121-2017-192-2017</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-m-s-laila-nutraceuticals-259-2015-283-2015-330-2015-45-2016-106-2016-25-2017-121-2017-192-2017</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-of-kerala-represented-by-deputy-commissioner-law-in-charge-commercial-taxes-thiruvananthapuram-hotel-city-heights-chettikulangara-thiruvananthapuram-68-2018</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-ahd-2018-14-gujarat-energy-transmission-corpn-ltd-vadodara-the-dcit-circle-1-1-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-ahd-2019-14-m-s-joy-global-uk-limited-earlier-knows-as-joy-mining-machinery-limited-or-jmml-kolkatta-the-acit-int-taxn-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-ahd-2019-14-the-dcit-circle-2-1-1-ahmedabad-m-s-excel-chemicals-india-pvt-limited-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-rjt-2015-14-the-assistant-commr-of-income-tax-cen-circle-1-rajkot-gujarat-late-shri-bhavanisinh-d-vala-legal-heir-smt-beenakumari-b-gohil-jamnagar</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2018-14-kritika-saurabh-patel-ahmedabad-ito-ward-5-3-4-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-ahd-2017-14-the-dcit-exemptions-circle-2-ahmedabad-gyanganga-education-society-rajkot</loc>
               <lastmod>2025-09-25T08:24:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-viz-2021-23-kanchumarthivenkata-sita-ramachandra-rao-rajahmundry-the-assistant-commissioner-of-income-tax-international-taxation-visakhapatnam</loc>
               <lastmod>2025-09-28T14:48:18.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-srt-2020-14-ranjitbhai-ambubhai-patel-bilimora-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-srt-2020-14-ranjitbhai-ambubhai-patel-bilimora-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-srt-2020-14-ranjitbhai-ambubhai-patel-bilimora-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-srt-2020-14-ranjitbhai-ambubhai-patel-bilimora-acit-cpc-tds-banglore</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-67-srt-2021-16-sitaram-prints-p-ltd-surat-the-dcit-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-srt-2019-14-international-rural-educational-amp-cultural-association-narmada-ito-ward-1-bharuch</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-srt-2018-14-the-dcit-circle-1-bharuch-m-s-gujarat-narmada-valley-fertilizers-amp-chemicals-ltd-bharuch</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-srt-2018-14-shri-prakashbhai-haribhai-ahir-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1120-mum-2022-14-acit-17-1-mumbai-mahindra-amp-mahindra-employees-stock-option-trust-mumbai</loc>
               <lastmod>2025-11-17T07:50:25.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-srt-2020-14-manjulaben-kiritbhai-patel-surat-ito-ward-2-2-3-surat</loc>
               <lastmod>2025-11-19T05:53:06.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-k-international-the-commissioner-of-customs-custom-house-new-harbour-estate-tuticorin-and-the-joint-additional-commissioner-of-customs-imports-custom-house-new-harbour-estate-tuticorin-and-the-deputy-director-directorate-of-revenue-intelligence-tuticorin-17157</loc>
               <lastmod>2025-09-18T07:02:21.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/petitioner-union-bank-of-india-and-fourth-respondent-6047</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-mum-2021-14-apurva-jagdish-nanvati-mumbai-jcit-rg-10-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7401-mum-2019-14-m-s-centaur-pharmaceuticals-pvt-ltd-mumbai-ito-14-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-mum-2021-14-ito-wd-26-2-1-mumbai-larsen-and-tourbo-kamgar-sahakari-patpedhi-maryadit-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7445-mum-2014-14-tricom-india-ltd-mumbai-ito-8-3-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-mum-2021-14-nava-samaj-mandal-mumbai-national-e-assessment-centre-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8499-mum-2011-14-jugraj-pannalal-rathod-mumbai-a-c-i-t-cen-cir-33-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8501-mum-2011-14-jugraj-pannalal-rathod-mumbai-a-c-i-t-cen-cir-33-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-hyd-2019-23-tumu-rajkumar-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-hyd-2019-23-tumu-rajkumar-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-hyd-2019-23-tumu-rajkumar-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-mum-2022-14-mrs-chhaya-himmat-jagda-mumbai-income-tax-officer-32-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-mum-2022-14-imperial-consultants-and-securities-ltd-mumbai-commissioner-of-income-tax-appeals-nfac-delhi</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-mum-2022-14-dy-commissioner-of-income-tax-central-circle-7-1-mumbai-dr-d-y-patil-aducation-academy-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2987-mum-2017-14-dcit-tds-2-1-mumbai-reliance-communications-infrasructure-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-mum-2022-14-superflo-filter-private-limited-mumbai-national-faceless-assessement-centre-delhi</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-mum-2022-14-orient-overseas-container-line-limited-mumbai-office-of-the-deputy-commissioner-of-income-tax-international-tax-3-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-mum-2022-14-rinku-hemanda-s-jeswani-mumbai-jt-cit-rg-2-kalyan</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-mum-2022-14-m-s-p-n-writer-amp-co-pvt-ltd-mumbai-dy-commissioner-of-income-tax-circle-7-1-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-mum-2013-14-cifco-finance-ltd-mumbai-dcit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-mum-2021-14-ito-27-2-1-mumbai-m-s-padma-industries-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1539-mum-2019-14-lodha-developers-ltd-successor-to-palava-dwellers-pvt-ltd-mumbai-dcit-cc-7-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2498-mum-2006-14-m-s-cifco-finance-ltd-mumbai-acit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2499-mum-2006-14-m-s-cifco-finance-ltd-mumbai-acit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-mum-2008-14-m-a-cifco-finance-ltd-mumbai-the-acit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-vns-2022-14-m-s-samara-carpets-pvt-ltd-bhadohi-dy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-asr-2018-14-shri-baljinder-singh-bathinda-income-tax-officer-ward-2-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-asr-2019-14-shri-mohammad-shanawaz-beigh-srinagar-income-tax-officer-ward-3-2-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-asr-2019-14-shri-sham-sunder-aggarwal-kapurthala-principal-commissioner-of-income-tax-2-kaputhala</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-asr-2022-14-shri-parminder-singh-prop-phagwara-gas-service-phagwara-income-tax-officer-ward-3-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-asr-2022-14-softobiz-technologies-private-limited-jalandhar-deputy-commissioner-of-income-tax-circle-2-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-asr-2019-14-zurar-muhammad-dhar-srinagar-income-tax-officer-ward-3-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-mum-2022-14-sai-shirdi-constructions-navi-mumbai-pr-comm-of-income-tax-27-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-asr-2021-14-shri-ajay-kumar-nivrutti-pune-deputy-commissioner-of-income-tax-circle-3-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-asr-2019-14-sh-sukhraj-singh-s-o-sh-gurbachan-singh-bathinda-income-tax-officer-ward-2-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-asr-2019-14-message-cottage-industries-exposition-limited-srinagar-assistant-commissioner-of-income-tax-circle-3-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-asr-2017-14-m-s-pinku-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-asr-2019-14-sh-mohd-saleem-mir-anantnag-income-tax-officer-ward-3-4-anantnag</loc>
               <lastmod>2025-12-09T12:25:41.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-asr-2021-14-shri-amar-nath-choudhary-jammu-principal-commissioner-of-income-tax-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-asr-2018-14-mesers-rafiq-and-company-srinagar-income-tax-officer-ward-2nd-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-chny-2017-14-iljin-automotive-private-limited-kanchipuram-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-mum-2022-14-thakor-electronics-ltd-mumbai-national-faceless-appeal-centre-nfac-delhi</loc>
               <lastmod>2025-12-09T12:25:41.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-asr-2018-14-shri-ravi-narula-ferozpur-deputy-commissiner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-asr-2019-14-shri-rajinder-kumar-sharma-udhampur-income-tax-officeer-ward-2-4-udhampur</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-asr-2021-14-b-d-s-technologies-amritsar-income-tax-officer-tds-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-asr-2022-14-shri-mati-sonali-batra-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-chny-2020-14-acit-ncc7-1-chennai-m-s-prabha-engineers-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-kol-2022-14-anayya-mehra-trust-kolkata-ito-ward-31-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-kol-2020-14-budhadeb-tradelink-pvt-ltd-kolkata-i-t-o-ward-1-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-asr-2018-14-shrimati-rashmi-bhagat-jalandhar-the-income-tax-officer-ward-2-3-ja-landhar</loc>
               <lastmod>2025-12-09T12:25:41.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-rpr-2017-16-the-assistant-commissioner-of-income-tax-central-circle-1-raipur-m-s-jainam-builders-pvt-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-105-bil-2015-23-mahavir-ashok-enterprises-p-ltd-raipur-d-c-i-t-central-cricle-raipur</loc>
               <lastmod>2025-12-09T12:10:51.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-chny-2022-14-m-s-prime-indian-hospitals-p-ltd-arumbakkam-the-cpc-bangalore</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-chny-2022-14-m-s-augustan-knitwear-private-limited-coimbatore-adit-cpc-bengaluru</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-chny-2022-14-annai-indira-weaning-food-mfgr-women-dev-indl-co-op-society-ltd-madurai-ito-non-corporate-ward-1-1-madurai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-chny-2022-14-tonglit-autogistic-private-limited-chennai-asst-director-of-it-cpc-income-tax-department-banglore</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-chny-2022-14-karpagam-charity-trust-coimbatore-acit-exempions-coimbatore</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-chny-2021-14-swetha-shankar-chennai-ito-chennai</loc>
               <lastmod>2025-12-05T10:48:21.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-rpr-2017-14-m-s-scc-investment-raigarh-income-tax-officer-ward-i-raigarh</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-rpr-2017-14-smt-seema-agrawal-raigarh-income-tax-officer-ward-i-raigarh</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-bil-2017-14-gramin-seva-sahakari-samiti-maryadit-dhamtari-c-g-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-rpr-2019-14-tribhuwan-baitha-bhilai-assistant-commissioner-of-income-tax-circle-1-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-bil-2014-14-d-c-i-t-central-cricle-raipur-m-s-mahavir-ashok-enterprises-p-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-bil-2014-14-d-c-i-t-central-cricle-raipur-m-s-mahavir-ashok-enterprises-p-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-bil-2014-14-d-c-i-t-central-cricle-raipur-m-s-mahavir-ashok-enterprises-p-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-bil-2014-14-d-c-i-t-central-cricle-raipur-m-s-mahavir-ashok-enterprises-p-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-rpr-2018-14-gramin-seva-sahakari-samiti-maryadit-bhendari-dhamtari-income-tax-officer-dhamtari-dhamtari-c-g</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-rpr-2018-14-the-gramin-seva-sahakari-samiti-maryadit-dhamtari-the-income-tax-officer-dhamtari</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-rpr-2018-14-gramin-seva-sahakari-samiti-maryadit-aamdi-dhamtari-income-tax-officer-dhamtari</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-rpr-2019-14-deputy-commissioner-of-income-tax-central-2-raipur-mesers-radheshyam-agrawal-raipur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-bil-2017-14-the-income-tax-officer-4-1-raipur-raipur-cg-m-s-m-s-sharda-shree-agriculture-7-developers-pvt-ltd-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-rpr-2022-14-shivendra-singh-raipur-assessing-officer-ward-3-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6392-mum-2019-14-nalin-vyas-through-legal-heir-brijesh-vyas-virar-ito-4-3-thane</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6396-mum-2019-14-nalin-vyas-through-legal-heir-brijesh-vyas-virar-ito-4-3-thane</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6397-mum-2019-14-nalin-vyas-through-legal-heir-brijesh-vyas-virar-ito-4-3-thane</loc>
               <lastmod>2026-01-09T08:23:28.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-mum-2022-14-dcit-central-circle-2-4-mumbai-zee-entertinment-enterprises-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4382-mum-2019-14-kamla-shanti-landmarc-property-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4379-mum-2019-14-kamla-shanti-landmarc-property-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4390-mum-2019-14-kamlashmi-realities-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4215-mum-2019-14-kamla-shubham-estate-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4442-mum-2019-14-kamla-shanti-developers-pvt-ltd-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-mum-2019-14-kamlashri-builders-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-mum-2019-14-kamla-landmarc-infra-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1630-mum-2019-14-kamla-landmarc-infra-mumbai-dcit-3-4-central-circle-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3368-del-2019-14-s-j-global-pvt-ltd-delhi-ito-ward-23-4-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1920-del-2020-14-golfgreen-residency-pvt-ltd-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-del-2022-14-girdhari-yadav-ghaziabad-ito-ward-2-1-2-ghaziabad</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-del-2022-14-global-groupware-solutions-limited-gurgaon-ito-ward-10-1-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-del-2022-14-virender-pratap-singh-delhi-ito-ward-44-6-delhi</loc>
               <lastmod>2026-01-09T09:47:59.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-chny-2012-14-shri-a-vijayakant-chennai-acit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2277-chny-2019-14-m-s-v-v-v-amp-sons-edible-oils-ltd-virudhunagar-dcit-central-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-chny-2019-14-m-s-v-v-v-amp-sons-edible-oils-ltd-virudhunagar-dcit-central-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-chny-2019-14-r-balachandran-madurai-acit-non-corporate-circle-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-chny-2019-14-jcit-osd-corporate-circle-2-2-chennai-il-amp-fs-tamil-nadu-power-company-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-chny-2020-14-v-arumugapandi-coimbatore-the-assistant-commissioner-of-income-tax-central-circle-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-chny-2021-14-sam-and-co-coimbatore-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-national-faceless-appeal-centre</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-chny-2021-14-r-t-kripakaran-chennai-cit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2651-chny-2018-14-anusuya-m-hemdev-chennai-acit-non-corporate-circle-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-917-chny-2020-14-acit-cc-2-trichy-shri-thiruvambalam-subramanian-aranthangi</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-chny-2021-14-paumai-pazhamudir-cholai-chennai-the-ito-no-corporate-ward-14-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-chny-2020-14-altius-securities-trading-pvt-ltd-chennai-dcit-cc-1-91-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-chny-2020-14-yedla-sudhakar-chennai-ito-ncw23-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-chny-2021-14-mrs-saliha-begum-chennai-asst-commissioner-of-income-tax-central-circle-1-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-chny-2022-14-integrated-investment-management-services-llp-chennai-ito-non-cop-ward1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-chny-2009-14-smt-p-d-anuradha-coimbatore-acit-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-chny-2019-14-shri-t-john-rajasekar-madurai-dcit-cc-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2632-chny-2019-14-m-s-mrf-limited-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-chny-2021-14-angalakshmi-spinning-mill-coimbatore-nfac-delhi</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2711-chny-2019-14-shri-m-p-sathyanarayanan-trichy-ito-ward-1-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-chny-2021-14-loorthurayappan-antony-chennai-ito-non-corporate-ward-7-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-chny-2021-14-a-b-rajendran-madurai-the-dcit-cpc-bengaluru</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3178-chny-2017-14-acit-central-circle-2-coimbatore-green-home-landscape-pvt-ltd-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-chny-2017-14-acit-central-circle-2-coimbatore-green-home-landscape-pvt-ltd-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-chny-2019-14-dcit-non-corporate-circle-2-1-chennai-shri-jayapal-sanjay-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-chny-2021-14-lakshmi-vidya-sangham-madurai-cit-exemptions-chennai</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-chny-2017-14-acit-coimbatore-rasi-assets-corporation-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-chny-2022-14-m-s-tamilnadu-newsprint-and-papers-limited-chennai-dcit-corporate-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-chny-2022-14-kailasam-pillai-saravanan-trichy-ito-ward-1-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ahd-2020-14-shri-rajendra-manubhai-patel-ahmedabad-the-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ahd-2019-14-m-s-asian-agency-ahmedabad-the-acit-circel-7-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ahd-2019-14-m-s-asian-agency-ahmedabad-the-dcit-circel-7-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sreekandan-b-aged-59-years-s-o-bhaskaran-proprietor-m-s-avani-metal-crusher-the-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-income-tax-officer-ward-1-2-thiruvananthapuram-and-income-tax-officer-central-circle-income-tax-department-thiruvananthapuram-and-deputy-commissioner-of-income-tax-central-circle-thiruvananthapuram-1277-2022</loc>
               <lastmod>2025-12-25T11:30:21.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aivan-raj-union-of-india-and-central-board-of-direct-taxes-and-income-tax-department-and-the-asst-director-of-income-tax-centralized-processing-center-cpc-25761</loc>
               <lastmod>2025-12-25T11:30:21.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/edge-verve-systems-limited-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-assistant-commissioner-of-income-tax-special-range-2-and-additional-commissioner-of-income-tax-circle-2-1-1-8652</loc>
               <lastmod>2025-12-25T09:55:20.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-rangaprasad-thimmegowda-the-national-faceless-assessment-centre-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-9216</loc>
               <lastmod>2025-12-25T09:55:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anju-kumari-and-sonam-kumari-and-nirmala-devi-and-ganesh-prasad-gupta-divisional-manager-new-india-assurance-co-ltd-and-akhilesh-kumar-dubey-and-ashok-kumar-yadav-498-2018</loc>
               <lastmod>2025-12-25T09:50:20.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/malik-builders-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-commissioner-of-central-goods-and-service-tax-cum-central-excise-g-105-new-bansi-industrial-area-near-diesel-shed-jodhpur-raj-and-the-joint-commissioner-cum-member-svldrs-sabka-vishwas-legacy-dispute-resolution-scheme-2019-g-105-new-bansi-industrial-area-near-diesel-shed-jodhpur-raj-7527-2021</loc>
               <lastmod>2025-12-25T10:55:22.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-bhaskar-reddy-vemireddy-income-tax-department-23438</loc>
               <lastmod>2025-12-25T08:30:22.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jo-philip-assistant-provident-fund-commissioner-employees-provident-fund-organization-sub-regional-office-bhavishya-nidhi-bhavan-kaloor-kochi-and-the-central-government-industrial-tribunal-cum-labour-court-ernakulam-7326-2022</loc>
               <lastmod>2025-12-25T09:45:19.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shamrock-chemie-pvt-ltd-national-e-assessment-centre-17629</loc>
               <lastmod>2025-12-25T09:40:18.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-vns-2022-14-smt-husna-parveen-varanasi-national-faceless-appeal-centre-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-vns-2020-14-m-s-avantika-infra-venture-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-vns-2020-14-m-s-admire-infra-projects-p-ltd-allahabad-dcit-central-circle-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-hyd-2022-14-solex-commercial-amp-credit-private-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-hyd-2022-14-solex-commercial-amp-credit-private-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2351-hyd-2018-14-lanco-infratech-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-hyd-2014-14-mekala-lalitha-hyderabad-ito-ward-8-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-hyd-2019-14-pawan-kumar-makala-shamshabad-income-tax-officer-ward-8-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-vns-2020-14-b-s-construction-ballia-dy-cit-circle-2-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-rjt-2015-14-m-s-jitendra-g-patel-project-ltd-rajkot-gujarat-the-asstt-commr-income-tax-circle-1-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2017-14-shri-ashok-mohanlal-jain-ahmedabad-the-income-tax-officer-ward-1-3-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-ahd-2017-14-the-income-tax-officer-ward-1-3-1-ahmedabad-shri-ashokkumar-mohanlal-jain-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-ahd-2018-14-maulikaben-anantkumar-shah-ahmedabad-ito-ward-5-2-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ahd-2019-14-sushil-jain-huf-ahmedabad-ito-ward-1-2-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-rjt-2019-14-shri-balubha-popatbha-solanki-porbandar-the-ito-ward-2-3-porbandar</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-ahd-2019-14-oil-amp-natural-gas-corporation-ltd-ahmedabad-the-ito-2-internation-taxation-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-rjt-2021-14-gujarat-state-lion-conservation-society-junagadh-the-commr-income-tax-exemp-ahmedabad-ahmedabad-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ahd-2018-14-the-acit-circle-2-1-2-ahmedabad-mastek-limited-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-ahd-2018-14-sun-pharmaceuticals-industries-limited-vadodara-the-deputy-commissioner-of-income-tax-central-circle-2-1-1-baroda</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-rjt-2018-14-balkrushnabhai-parshottambai-mangroliya-amreli-income-tax-officer-ward-3-1-4-amreli</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-rjt-2022-14-icc-projects-pvt-ltd-gandhidham-the-pcit-rajkot-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-rjt-2019-14-smt-jyotsnaben-n-solanki-rajkot-gujarat-the-dy-commr-income-tax-cen-circle-ii-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-161-ahd-2016-16-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad-oswal-salt-amp-chemicals-inds-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-151-ahd-2016-23-friends-oil-amp-chemical-terminals-pvt-ltd-gandhidham-the-dy-commissioner-of-income-tax-central-circle-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-ahd-2013-23-m-s-bhailalbhai-a-patel-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-203-ahd-2018-24-the-dcit-central-circle-3-3-ahmedabad-shri-mehul-lavjibhai-mehta-bhuj</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-ahd-2021-24-the-dcit-central-circle-1-1-ahmedabad-shri-ashok-sunderdas-vaswani-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-ahd-2021-24-the-dcit-central-circle-1-1-ahmedabad-shri-rajesh-sunderdas-vaswani-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-ahd-2022-24-shri-mahesh-p-gandhi-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-167-ahd-2018-16-madhumati-realty-pvt-ltd-previously-acit-central-cir-2-3-ahmedabad-the-ito-ward-2-1-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-144-rjt-2017-16-jayesh-harakhji-patel-rajkot-asstt-commr-of-income-tax-cen-cir-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mustafa-huseni-chunawala-the-union-of-india-ors-apot-114-2022</loc>
               <lastmod>2025-12-25T12:00:29.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-266-del-2010-23-niit-online-learning-ltd-new-delhi-acit-circle-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-180-del-2018-24-mr-jagmohan-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-749-del-2017-24-m-s-delhi-transco-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-chny-2022-23-shri-durai-gunasekaran-chennai-acit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4769-del-2019-14-haryana-plywood-industries-new-delhi-acit-circle-63-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-del-2017-14-dcit-tds-noida-m-s-pearson-india-education-sercives-pvt-ltd-chennai</loc>
               <lastmod>2025-09-05T06:35:16.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-119-chny-2020-24-ito-chennai-rakesh-sarin-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-117-chny-2020-24-ito-chennai-rakesh-sarin-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-90-chny-2020-24-acit-circle-3-1-trichy-n-s-k-builders-trichy</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-chny-2021-24-ito-non-corporate-ward-3-3-chennai-barai-hitendra-sunita-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-chny-2022-24-senthilraj-and-co-dindugal-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8464-del-2019-14-dcit-circle-20-2-new-delhi-r-s-triveni-foods-p-ltd-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-del-2020-14-plastics-packaging-research-amp-development-centre-noida-cit-e-lucknow</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-del-2018-14-haldia-coke-and-chemicals-pvt-ltd-chennai-addl-cit-range-11-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-del-2020-14-ito-ward-2-1-ghaziabad-windsor-amp-nova-apartment-owner-associates-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-lkw-2022-23-shri-zarrar-hussain-lucknow-income-tax-officer-6-4-lucknow</loc>
               <lastmod>2026-04-17T07:13:47.729Z</lastmod>
           </url>
         
   </urlset>
 