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               <loc>https://counselvise.com/direct-tax/judgements/itssa-173-ahd-2013-16-shyam-rath-restaurant-ahmedabad-the-jt-cit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-chny-2021-14-m-s-avalon-technologies-pvt-ltd-chennai-acit-ocd-deputy-commissioner-of-income-tax-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4796-del-2017-14-religare-finvest-ltd-new-delhi-dcit-circle-21-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3671-del-2012-14-dcit-new-delhi-m-s-met-trade-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2491-del-2022-14-santoshi-hyvolt-electricals-pvt-ltd-delhi-acit-circle-22-2-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-97-ahd-2023-14-gunvantbhai-chhitubhai-nayak-vadodara-the-income-tax-officer-ward-1-2-3-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4902-del-2018-14-oxigen-services-india-pvt-ltd-new-delhi-jcit-range-76-new-delhi</loc>
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