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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-mum-2022-14-shrikant-ramesh-merchant-mumbai-acit-in-situ-ito-19-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/radha-jain-new-india-assurance-co-ltd-and-smt-asha-pandit-and-bharat-singh-109-2013</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4974-del-2018-14-acpl-design-pvt-ltd-new-delhi-ito-ward-1-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1910-del-2022-14-rajeshwer-singh-yadav-uttar-pradesh-dcit-central-circle-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4767-del-2017-14-chryscapital-investment-advisors-india-pvt-ltd-new-delhi-dcit-circle-6-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6249-del-2018-14-addl-cit-special-range-2-new-delhi-barco-electronics-systems-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6944-del-2019-14-mitsui-prime-advanced-composites-india-pvt-ltd-gurgaon-dcit-circle-16-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-883-del-2019-24-smt-abha-gupta-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7581-del-2018-14-three-c-universal-developers-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-chny-2022-14-shri-ramesh-allada-usa-ito-intnl-taxn-1-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.352Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-503-chny-2020-14-home-finders-housing-ltd-chennai-ito-corporate-ward-2-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-del-2020-14-acit-circle-2-2-new-delhi-amserve-consultants-ltd-gurgaon</loc>
               <lastmod>2025-09-18T08:35:23.716Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4658-del-2016-14-dcit-new-delhi-m-s-tikonainfinet-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:35:23.716Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9550-del-2019-14-arlie-builders-amp-developers-private-limited-new-delhi-acit-circle-3-1-new-delhi</loc>
               <lastmod>2025-09-18T08:35:23.717Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-del-2019-14-late-jitender-sapra-through-wife-anjali-sapra-new-delhi-ito-ward-50-4-new-delhi</loc>
               <lastmod>2025-09-18T08:35:23.717Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2351-del-2022-14-elsevier-ltd-gurgoan-acit-circle-1-2-2-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1155-del-2009-14-sahara-india-power-corporation-ltd-pune-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-del-2014-14-acit-new-delhi-m-s-bptp-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3992-del-2015-14-m-s-allied-perfumers-pvt-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2924-del-2017-14-besto-electronics-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-538-del-2019-14-alanice-computer-services-p-ltd-new-delhi-ito-ward-10-1-new-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-del-2019-14-anand-kumar-jain-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-del-2022-14-dcit-cc-8-new-delhi-bjn-holdings-ltd-dissolved-company-through-its-successor-bjn-holding-i-ltd-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-del-2022-14-dcit-cc-8-new-delhi-bjn-holdings-ltd-dissolved-company-through-its-successor-bjn-holding-i-ltd-delhi</loc>
               <lastmod>2025-09-18T08:35:53.073Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-4-del-2022-23-m-s-seh-realtors-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:35:23.703Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2899-chny-2019-14-st-john-freight-systems-ltd-tuticorin-dcit-central-circle-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.350Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-chny-2022-14-shri-mayur-muljibhai-madhvani-aries-exports-pvt-ltd-mumbai-ito-intnl-taxn-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-730-chny-2020-14-ito-corporate-ward-1-1-chennai-shri-rakesh-sarin-chennai</loc>
               <lastmod>2026-01-13T08:54:38.350Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-srt-2022-14-kanubhai-vanmalibhai-patel-huf-surat-ito-ward-1-2-1-surat-surat</loc>
               <lastmod>2026-04-28T07:20:24.064Z</lastmod>
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