<?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-3799-del-2018-14-sun-vaccum-formers-pvt-ltd-new-delhi-pr-cit-c-1-new-delhi</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-lkw-2023-14-carmel-ventures-pvt-ltd-lucknow-deputy-commissioner-of-income-tax-central-circle-1-lucknow</loc>
               <lastmod>2023-08-10T20:30:09.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-lkw-2023-14-carmel-ventures-pvt-ltd-lucknow-deputy-commissioner-of-income-tax-central-circle-1-lucknow</loc>
               <lastmod>2023-08-10T20:30:09.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1830-mum-2023-14-pentel-stationery-india-pvt-ltd-mumbai-addl-jt-dy-asst-comm-of-income-tax-ito-nfac-delhi</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-agr-2022-14-samarpan-annam-danam-charitable-society-gwalior-cit-exemption-bhopal</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-mum-2018-14-india-tourist-and-heritage-village-pvt-ltd-mum-d-c-i-t-cent-cir-8-1-mumbai</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8815-del-2019-14-saffron-educational-trust-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2023-08-11T20:00:05.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-srt-2023-14-tejas-mahendrabhai-modi-dang-income-tax-officer-ward-5-navsari</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-113-rjt-2018-16-the-income-tax-officer-ward-1-bhuj-kutch-m-s-city-developers-bhuj</loc>
               <lastmod>2023-08-11T20:30:09.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-asr-2023-14-deputy-commissioner-of-income-tax-central-circle-srinagar-m-s-silk-enteprieses-srinagar</loc>
               <lastmod>2023-11-08T16:00:13.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4412-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4413-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4411-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-kol-2019-14-d-c-i-t-circle-1-1-kolkata-m-s-exide-industries-ltd-kolkata</loc>
               <lastmod>2023-11-06T23:00:09.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-coch-2022-14-aroor-co-operative-urban-society-aroor-ito-ward-2-2-kozhikode</loc>
               <lastmod>2023-11-06T22:00:09.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-jodh-2018-14-m-s-swastik-gaur-gum-industries-churu-ito-ward-2-churu</loc>
               <lastmod>2023-11-07T08:00:11.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-rjt-2019-24-the-ito-ward-1-1-2-rajkot-muljibhai-l-bhimani-rajkot</loc>
               <lastmod>2025-05-08T11:15:01.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-jpr-2023-14-laxmi-narayan-agarwal-jaipur-pcit-jaipur-2-income-tax-department</loc>
               <lastmod>2025-04-10T04:21:08.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-nag-2023-24-deputy-commissioner-of-income-tax-cpc-banlore-neelam-rakesh-singh-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-herd-medical-foundation-pvt-ltd-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-nag-2023-24-income-tax-officer-ward-4-1-nagpur-m-s-akay-udyog-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-nag-2023-24-deputy-commissioner-of-income-tax-circel-4-nagpur-chawla-saree-depot-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-nag-2023-24-income-tax-officer-ward-4-4-nagpur-naresh-jamprasad-tiwari-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/green-earth-private-limited-ut-of-j-k-and-ors-2669-2022</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-1-hyderabad-radical-bio-organics-limited-323-2022</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-venkateswara-hatcheries-ltd-252-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-hyderabad-pkl-ltd-817-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-a-p-1-hyderabad-jaihind-cycle-company-58-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-hyderabad-vijai-electricals-limited-301-2007</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-srinivasa-food-and-feeds-p-ltd-670-2005</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-b-electronics-commissioner-of-income-tax-ii-patna-and-addl-commissioner-of-income-tax-range-5-patna-125</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-v-b-c-ferro-alloys-limited-424-2006</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-india-raj-bhawan-branch-additional-commissioner-of-income-tax-range-2-patna-451-2015-452-2015</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-india-raj-bhawan-branch-additional-commissioner-of-income-tax-range-2-patna-451-2015-452-2015</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jnanendra-nath-das-bairagya-union-of-india-apo-91-2023</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-and-c-i-xavier-and-m-natarajan-and-m-t-cheriyan-and-r-s-rosechandran-and-n-u-appukuttan-and-remani-c-and-p-koya-and-t-c-sudheer-bose-and-k-mani-and-vasudevan-n-nambisan-and-s-arunachalam-pillai-and-t-santha-and-lilly-p-m-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-and-secretary-department-of-pension-and-pensioners-welfare-and-director-central-bureau-of-investigation-and-superintendent-of-police-central-bureau-of-investigation-special-crime-branch-and-pay-and-accounts-officer-central-bureau-of-investigation-and-chief-controller-central-pension-accounting-office-and-principal-chief-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-deputy-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-pay-and-accounts-officer-central-excise-and-customs-and-commissioner-of-central-tax-and-customs-and-assistant-commissioner-of-central-tax-and-central-excise-kottayam-division-and-commissioner-of-income-tax-kochi-and-commissioner-of-income-tax-kozhikode-and-commissioner-of-income-tax-palakkad-and-commissioner-of-income-tax-thiruvananthapuram-65</loc>
               <lastmod>2025-09-18T07:02:21.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-lal-steels-private-ltd-the-commercial-tax-officer-in-charge-and-the-inspecting-asst-commissioner-39573</loc>
               <lastmod>2025-09-18T07:02:21.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarvam-digital-private-ltd-union-of-india-and-commissioner-of-income-tax-i-ii-and-deputy-commissioner-of-income-tax-circle-4-1-673</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deutsche-telekom-ag-darmstadt-the-joint-commissioner-of-income-tax-international-taxation-circle-2-1-and-the-deputy-commissioner-of-income-tax-international-taxation-circle-2-1-and-the-assistant-commissioner-of-income-tax-international-taxation-circle-2-1-51999-2019</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-divisional-joint-labour-commissioner-cum-assessing-officer-and-labour-welfare-officer-cum-cess-assessing-officer-11375-2022</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brahmaputra-carbon-limited-and-jagadish-chandra-paul-central-information-commissioner-and-addl-commissioner-of-central-excise-and-service-tax-and-dy-commissioner-of-central-excise-and-sharmistha-mitra-sinha-3683-2014</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-goverdhan-das-ghanshyam-das-lko-through-its-partner-commissioner-of-commercial-taxes-u-p-lucknow-1-of-2009</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-5-kolkata-j-p-financial-services-pvt-ltd-itat-153-2023</loc>
               <lastmod>2025-09-18T06:57:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-5-kolkata-panchdeep-construction-ltd-itat-175-2023</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-exemptions-urban-improvement-trust-322-2018</loc>
               <lastmod>2025-09-18T06:59:00.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arissan-energy-limited-union-of-india-ors-apo-90-2023</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-sinha-commissioner-of-income-tax-1-and-assessment-unit-income-tax-department-and-income-tax-officer-ward-4-1-patna-7702</loc>
               <lastmod>2025-09-18T06:59:50.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-principal-chief-commissioner-of-income-tax-and-income-tax-officer-ward-3-1-ranchi-2640</loc>
               <lastmod>2025-09-18T06:54:02.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-aluminium-company-limited-bhubaneswar-assistant-commissioner-of-income-tax-circle-2-2-bhubaneswar-and-another-841</loc>
               <lastmod>2025-09-18T06:53:41.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-pushpavalli-and-k-murugan-padhmanathan-the-commissioner-of-income-tax-i-madurai-and-the-assistant-commissioner-of-income-tax-circle-1-tirunelveli-12677-and-12688-of-2022</loc>
               <lastmod>2025-09-18T06:53:41.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mariadoss-the-principal-commissioner-of-income-tax-pcit-madurai-1-and-the-joint-commissioner-of-income-tax-non-corporate-range-1-madurai-and-the-income-tax-officer-national-faceless-assessment-centre-delhi-and-the-income-tax-officer-ward-1-ramanathapuram-and-panchacharam-and-kulanthai-12766</loc>
               <lastmod>2025-09-18T06:53:41.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/peoples-forum-commissioner-of-income-tax-62</loc>
               <lastmod>2025-09-18T06:53:41.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-joseph-the-income-tax-officer-ward-2-income-tax-office-thiruvalla-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-north-block-new-delhi-and-the-commissioner-of-income-tax-appeal-national-faceless-appeal-centre-nfac-north-block-new-delhi-26157</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanoof-mulanthala-assistant-commissioner-of-income-tax-and-commissioner-of-income-tax-appeals-iii-and-branch-manager-federal-bank-limited-26158</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hidayath-charitable-society-orumanayoor-the-income-tax-officer-national-faceless-assessment-centre-and-the-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-and-the-income-tax-officer-exemption-ward-and-the-commissioner-of-income-tax-appeals-25455</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rtpl-marketing-private-limited-income-tax-officer-ward-20-3-new-delhi-9127-2023</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-nag-2023-24-assistant-director-of-income-tax-cpc-banglore-mahavir-coal-washiers-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-nag-2023-24-income-tax-officer-ward-1-3-nagpur-mai-manpower-solutions-llp-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-hansa-city-bus-services-nagpur-p-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-nag-2023-24-income-tax-officer-ward-2-chandrapur-m-s-kabra-engineering-chandrapur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-nag-2023-24-dcit-circle-2-nagpur-jaika-vehicle-trade-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-srt-2023-14-vallabhbhai-valjibhai-jagani-surat-income-tax-officer-ward-3-2-8-surat</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-nag-2023-24-income-tax-officer-ward-2-chandrapur-durgesh-industrial-security-pvt-ltd-chandrapur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-nag-2023-24-income-tax-officer-ward-2-1-nagpur-m-s-dhandhania-infotech-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-pun-2023-14-sanket-sumatilala-shah-pune-the-income-tax-officer-ward-5-1-pune</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-del-2023-14-piyush-sanawar-deoband-ito-ward-3-3-4-deoband</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2869-del-2019-14-ito-ward-1-3-gurgaon-balwan-singh-gurgaon</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4897-del-2019-14-cimmco-ltd-new-delhi-pcit-2-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-220-chny-2022-24-acit-nfac-delhi-dr-axion-india-private-limited-thiruvallur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-jodh-2020-14-shrinath-products-udaipur-ito-ward-2-rajsamand</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-jodh-2023-14-shri-shyamsundar-soni-karta-huf-bikaner-acit-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-jodh-2023-14-shri-shyamsundar-soni-karta-huf-bikaner-acit-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-pun-2023-14-vandana-vinayak-bhambure-l-h-of-deceased-vinayak-laxman-bhambure-pune-income-tax-officer-ward-5-2-pune-pune</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-jodh-2023-14-shri-shyam-sunder-soni-bikaner-dcit-central-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-kol-2023-14-sweta-mall-kolkta-ito-ward-45-2-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-chandi-2022-14-m-s-international-fresh-farm-products-india-limited-chandigarh-ito-ward-2-1-chandigarh</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1825-mum-2023-14-the-municipal-co-op-bank-ltd-mumbai-dcit-cir-1-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-mum-2023-23-kamalesh-mohandas-lakhwani-mumbai-income-tax-officer-22-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ahd-2023-14-kapadwanj-kelavani-mandal-kapadwanj-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-1-1-panaji-m-s-kamat-real-estate-developers-panaji</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-mum-2020-14-dcit-3-2-92-mumbai-m-s-pnp-martitime-services-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-chandi-2019-14-shri-narinder-singh-ropar-ito-w-2-2-ropar</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-del-2023-14-joginder-pal-gupta-new-delhi-acit-central-circle-18-delhi</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1859-del-2023-14-sahid-khan-panipat-ito-ward-4-panipat</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4971-del-2018-14-acit-circle-18-2-noida-noida-toll-bridge-co-ltd-noida</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4968-del-2018-14-acit-circle-18-2-noida-noida-toll-bridge-co-ltd-noida</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-kol-2018-14-subhlaxmi-chem-private-limited-kolkata-ito-ward-10-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-mum-2023-14-dy-commissioner-of-income-tax-circle-14-1-2-mumbai-m-s-godrej-properties-limited-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-mum-2023-14-shree-laxmi-enterprises-mumbai-principle-commissioner-of-income-tax-41-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-chandi-2021-14-sh-gurmail-singh-bajwa-barnala-ito-ward-1-barnala</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-pun-2023-24-gooru-india-foundation-for-learning-innovation-pune-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-chny-2023-14-dcit-madurai-m-s-beach-mineraals-company-tirunelveli-chennai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-chny-2022-14-dcit-central-circle-1-2-chennai-m-s-gimpex-limited-chennai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3056-del-2019-14-dcit-circle-1-1-new-delhi-lakshmipat-singhania-education-foundation-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-946-chny-2022-14-acit-central-circle-3-2-chennai-m-s-bannari-amman-sugars-ltd-coimbatore</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-hyd-2023-14-pitchi-reddy-garlapati-hyderabad-ito-ward-4-karimnagar</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-hyd-2016-14-acit-cirlce-16-2-hyd-hyderabad-saint-gobain-vetrotex-india-ltd-hyd-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-kol-2023-14-srinath-basu-kolkata-ito-ward-56-4-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-jpr-2023-14-abhay-chordia-jaipur-dcit-circle-1-jaipur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-jodh-2022-14-khojema-ali-bohra-udaipur-ito-tds-udaipur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-jodh-2023-14-smt-pushpa-chhajer-jodhpur-acit-circle-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-jodh-2022-14-sampat-lal-lodha-nathdwara-ito-ward-2-rajsamand</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-nag-2023-24-deputy-commissioner-of-income-tax-circle-4-nagpur-ama-extrusions-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-nag-2023-24-income-tax-oficer-ward-4-3-nagpur-m-s-truform-engineerss-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-nag-2023-24-income-tax-officer-ward-3-4-nagpur-kamlesh-singh-thakur-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-m-s-mini-iron-and-steel-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-nag-2018-14-m-s-ramsons-refractories-pvt-ltd-nagpur-assistant-comissioner-of-income-tax-central-circle-2-2-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-mum-2023-14-manoj-nandkishore-tekriwal-mumbai-dcit-cir-41-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-chandi-2019-14-sh-sukhwant-singh-chandigarh-ito-w-4-1-chandigarh</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-chandi-2023-14-chhotu-ram-kisan-shiksha-samiti-jind-ito-ward-1-jind</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-del-2022-14-jagson-international-ltd-delhi-dcit-circle-13-1-delhi</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-nag-2016-14-vikesh-chaturbhuj-agrawal-nagpur-i-t-o-ward-4-1-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-nag-2018-14-deputy-commissioner-of-income-tax-central-circle-2-1-nagpur-m-s-mahavir-global-coal-limited-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4151-del-2019-14-the-indure-pvt-ltd-new-delhi-acit-circle-25-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-del-2023-14-jasmine-contractors-p-ltd-new-delhi-ito-ward-1-3-faridabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-nag-2023-24-acit-dcit-bangalore-integrity-construction-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-jodh-2016-14-m-s-kushal-traders-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-mum-2022-14-assistant-commissioner-of-income-tax-central-circle-3-2-mumbai-m-s-viraj-profiles-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-kol-2022-14-tanima-roy-kolkata-assessing-officer-nfac-delhi</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-110-chny-2023-24-pcit-madurai-devi-madurai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-jodh-2023-14-shri-sewaram-charitable-trust-kota-ito-ward-exemption-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-kol-2023-14-m-s-rupasi-bangla-argo-industries-pvt-ltd-midnapur-ito-ward-38-1-midnapur-midnapur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-pan-2020-14-jcit-special-range-panaji-m-s-zuari-agro-chemicals-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-jodh-2020-14-m-s-raghu-marbles-pvt-ltd-makrana-ito-ward-1-makrana</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-jodh-2018-14-amit-kumar-dangi-bhilwara-ito-ward-2-bhilwara</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-nag-2017-14-ashok-madhorao-ikhar-nagpur-income-tax-officer-ward4-2-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-pun-2023-14-racold-thermo-private-limited-pune-deputy-commissioner-of-income-tax-circle-8-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-nag-2017-14-ashok-madhorao-ikhar-nagpur-income-tax-officer-ward4-2-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-175-coch-2021-24-the-ito-wd-1-kollam-kollam-m-s-chathannoor-service-co-op-bank-ltd-kollam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3278-mum-2022-14-estate-of-ramniklal-rajmal-mehta-mumbai-dy-cit-cc-8-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-coch-2021-24-the-ito-ward-2-2-kozhikkode-m-s-maruthonkara-service-co-op-bank-ltd-vadakara</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-pun-2023-14-fifty-one-a-organization-pune-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-del-2023-14-leapfrog-financial-inclusion-india-ii-ltd-mauritius-acit-circle-2-2-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-jodh-2015-14-m-s-karnawat-international-pvt-ltd-jaipur-ito-rajsamand</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-coch-2021-24-the-ito-ward-2-2-kozhikkode-m-s-maruthonkara-service-co-op-bank-ltd-vadakara</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-kol-2023-14-meena-chandra-kolkata-ito-ward-29-4-kol-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3275-mum-2022-14-estate-of-ramniklal-rajmal-mehta-mumbai-dy-cit-cc-8-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-kol-2022-14-southern-road-carriers-ltd-kolkata-d-c-i-t-circle-13-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-del-2023-14-varsha-gupta-meerut-ito-ward-1-2-4-meerut</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-chandi-2019-14-amit-kaushal-united-kingdom-dcit-intl-taxation-circle-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pan-2020-14-jcit-spericl-range-panaji-chowgule-steamships-limited-mormugao</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-pun-2023-14-dr-sukumar-j-magdum-foundation-kolhapur-income-tax-officer-exemption-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-srt-2023-24-m-s-kesari-exports-surat-dcit-circle-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-pan-2023-24-income-tax-officer-ward-1-2-belagavi-the-adarsh-co-op-credit-society-limited-belagavi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-srt-2022-24-the-dcit-circle-3-3-surat-m-s-keshri-exports-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-pan-2023-24-income-tax-officer-ward-1-2-belagavi-the-adarsh-co-op-credit-society-limited-belagavi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-chandi-2023-14-alcon-wires-amp-cable-inds-rajpura-ito-ward-rajpura</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-285-mum-2023-24-hemant-dombe-mumbai-the-dy-commissioner-of-income-tax-panvel</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-bang-2023-14-smt-swamiappan-punithavathi-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-srt-2023-14-janani-exports-mumbai-deputy-commissioner-of-income-tax-circle-2-surat-surat</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-bang-2023-14-sri-swamiappan-anand-kumar-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-del-2023-14-encotec-energy-india-private-limited-new-delhi-dcit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3259-del-2015-14-m-s-sanya-hospitality-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-m-s-forms-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-jodh-2023-14-shri-shyamsundar-soni-karta-huf-bikaner-acit-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-nag-2023-24-income-tax-officer-ward-4-3-nagpur-waghmare-food-products-pvt-ltd-56-old-bagadganj-nagpur-440008-mh</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-del-2023-14-tiranga-mountain-rescue-delhi-ito-ward-22-4-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-pun-2022-14-m-s-sunil-chetndas-katariya-huf-nashik-principal-commissioner-of-income-tax-1-nashik</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-pun-2022-16-vijaykumar-rajaram-shah-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-mum-2020-14-m-s-vision-millenium-exports-p-ltd-mumbai-dcit-central-circle-7-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-kol-2023-24-acit-cpc-bengaluru-mohammed-qurban-mecheda</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-pun-2023-14-rajiv-shriram-gundale-nanded-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-hyd-2018-14-indumati-chintakuntala-hyderabad-income-tax-officer-ward-4-3-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2969-del-2018-14-tourism-finance-corporation-of-india-ltd-new-delhi-addl-cit-special-range-9-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-hyd-2018-14-diwakar-reddy-chintakuntala-hyderabad-income-tax-officer-ward-4-3-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6140-del-2019-14-chintel-india-limited-new-delhi-acit-central-circle-17-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-bang-2023-14-m-s-arsha-vidya-sevashram-trust-bangalore-income-tax-officer-exemptions-ward-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6003-del-2017-14-shiv-charan-panipat-ito-ward-4-panipat</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2269-del-2022-14-ito-ward-12-1-new-delhi-ironman-security-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-990-del-2023-14-shoshan-surin-foundation-gurgaon-cit-e-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-jodh-2023-14-bikaner-ceramics-private-limited-bikaner-acit-circle-1-bikaner</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-jodh-2023-14-shri-mangalaram-pali-ito-ward-1-pali</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-jodh-2018-14-shri-mahendra-kumar-goyal-huf-pali-ito-ward-2-pali</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-358-mum-2023-24-royal-indl-estate-co-op-soc-ltd-mum-acit-cir-20-3-mum-mum</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7115-del-2019-14-pramila-tarneja-new-delhi-dcit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-srt-2023-14-p-m-patel-huf-ved-road-surat-the-deputy-commissioner-of-income-tax-circle-3-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-jpr-2023-14-shri-parnami-panchayat-jaipur-ito-exemptions-ward-1-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-coch-2021-24-the-ito-kannur-the-irinave-service-co-op-rural-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-371-mum-2023-24-osianama-learning-experience-pvt-ltd-mumbai-dy-cit-3-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-727-del-2018-24-v-a-m-resorts-and-hotels-pvt-ltd-meerut-pr-cit-meerut</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-mum-2023-14-shubh-exports-mumbai-cit-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-mum-2023-14-the-cathedral-vidya-trust-mumbai-the-acit-exemption-cir-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-jodh-2019-23-shri-gulab-singh-bhandari-jodhpur-acit-circle-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1553-mum-2023-14-the-dy-commissioner-of-income-tax-central-circle-6-4-mumbai-yaari-digital-integrated-services-limited-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-srt-2023-14-janani-exports-mumbai-deputy-commissioner-of-income-tax-circle-2-surat-surat</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-srt-2023-14-janani-exports-mumbai-deputy-commissioner-of-income-tax-circle-2-surat-surat</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ctk-2023-14-m-s-maa-tarani-logistics-ltd-joda-acit-cir-1-1-cuttack</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-pan-2020-14-dempo-industries-private-limited-panaji-jcit-range-1-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-del-2014-14-m-s-c-amp-s-electric-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-kol-2023-14-santi-ram-mondal-howrah-ito-ward-53-4-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-mum-2023-14-dcitm-circle-14-1-2-mumbai-m-s-invenire-petrodyne-limited-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-pan-2023-14-ramanaguli-group-seva-sahakari-sangha-limited-ankola-income-tax-officer-ward-2-karwar</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-mum-2020-14-dcit-circle-1-thane-everest-industries-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-pun-2023-14-shobha-ramkisan-dargad-solapur-income-tax-officer-ward-1-1-solapur-solapur</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-666-del-2023-14-super-alloy-castings-p-ltd-faridabad-acit-circle-2-1-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6318-mum-2014-14-cabot-india-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-chny-2023-14-shri-kadarmohideen-yusuff-basha-salem-ito-tds-ward-salem-salem</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-jpr-2023-14-bansal-classes-private-limited-kota-rajasthan-acit-circle-1-kota-kota-rajasthan</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-88-chandi-2019-24-acit-chandigarh-m-s-punjab-information-amp-communication-technology-pvt-ltd-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-83-pun-2023-24-assistant-commissioner-of-income-tax-cpc-bangalore-eknath-dhondiram-mithe-aurangabad</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2001-del-2023-14-inphog-research-foundation-gurgaon-cit-e-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-mum-2023-14-vasudendra-lakshminarayana-shetty-mumbai-ito-national-assessment-centre-and-ward-3-panvel</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-pun-2023-24-nikas-corporation-pune-assistant-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4239-del-2017-14-showtime-events-india-pvt-ltd-new-delhi-dcit-circle-23-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-kol-2023-14-l-amp-t-finance-limited-successor-of-l-amp-t-infrastructure-finance-company-limited-now-merged-kolkata-cit-a-nfac-itd-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-pan-2020-14-pentair-water-india-private-limited-verna-jcit-margao-range-margao</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-del-2023-14-virender-singh-delhi-io-ward-38-4-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-chandi-2023-14-sant-kabir-mahasabha-jind-cit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-119-kol-2018-16-dcit-central-circle-2-4-kolkata-m-s-sri-manisuvrata-agri-international-ltd-formerly-known-as-m-s-lmj-international-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-del-2022-14-rahish-pal-singh-through-legal-heir-premlata-gautambudh-nagar-ito-ward-3-2-gautambudh-nagar</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-353-mum-2023-24-dy-cti-8-2-1-mumbai-pragati-fashions-p-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2218-bang-2019-14-m-s-communications-global-network-services-limited-united-kingdom-deputy-commissioner-of-income-tax-international-taxation-circle-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-srt-2023-24-assistant-commissioner-of-income-tax-circle-1-2-surat-m-s-sachin-udyog-nagar-sahkari-mandli-ltd-surat</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-jpr-2023-14-sh-sunil-dutt-jain-prop-m-s-jain-food-products-266-33-diggi-chowk-ajmer-acit-central-circle-ajmer</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-coch-2023-14-ojin-bakers-amp-restaurant-kozhikode-the-ito-ward-1-1-kozhikode</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-chny-2023-14-ponnusamy-senthil-erode-ito-ward-1-4-erode</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-chny-2021-14-dcit-cc-1-1-chennai-n-shahjahan-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-988-chny-2022-14-dcit-central-circle-3-1-chennai-shri-b-baskar-reddy-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-chny-2023-14-gic-empl-coop-thrift-and-credit-society-ltd-chennai-ito-non-cop-ward-3-1-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-chny-2023-14-gic-empl-coop-thrift-and-credit-society-ltd-chennai-ito-non-cop-ward-3-1-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-hyd-2020-24-acit-circle-16-3-hyderabad-m-s-pragati-green-meadows-and-resorts-private-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-mum-2022-14-nearbuy-pte-ltd-singapore-acit-intl-tax-circle-3-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-393-mum-2023-24-acit-range-9-1-2-mumbai-ankur-energy-resources-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-nag-2019-14-income-tax-officer-ward-2-akola-smt-pushpa-vasant-khandelwal-akola</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-nag-2023-14-bajaj-steel-industies-ltd-nagpur-assessig-officer-national-e-assessment-centre-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-414-mum-2023-24-shri-rajendra-m-jain-mumbai-ito-wd-19-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-chny-2023-14-snj-distillers-pvt-ltd-company-chennai-acit-central-circle-3-2-chennai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-chny-2022-14-chellappan-deceased-rep-by-l-h-saraswathi-erode-ito-ward-1-1-erode</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-chny-2019-14-n-erulappan-chennai-ito-ward-i-kumbakonam</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-coch-2022-14-sulaikha-clay-mines-thiruvananthapuram-acit-circle-1-2-thiruvananthapuram-thiruvananthapuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-coch-2022-14-pulpatta-service-co-operative-bank-limited-malappuram-the-ito-ward-2-tirur-tirur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-coch-2022-14-m-s-the-vazhayoor-service-co-op-bank-ltd-malappuram-ito-ward-2-tirur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-hyd-2023-14-soubhagya-rani-vaddireddy-hyderabad-acit-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-del-2016-14-dcit-new-delhi-m-s-aravali-infrapower-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-412-del-2019-24-acit-new-delhi-usha-malhotra-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-nag-2019-14-inocme-tax-officer-ward-1-5-nagpur-smt-preet-deepak-sanghani-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7899-mum-2019-14-m-s-arshiya-ltd-mumbai-dcit-cc-6-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2533-mum-2022-14-kellogg-india-p-ltd-mumbai-assistant-commissioner-of-income-tax-15-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1416-mum-2023-14-m-s-yash-v-jewels-ltd-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-mum-2023-14-m-s-fairmont-venture-p-ltd-mumbai-ito-9-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-ahd-2018-14-girish-ambalal-thakkar-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1657-mum-2023-14-ketan-jaysukhlal-shah-mumbai-ito-ward-20-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-del-2021-14-aman-growth-fund-pvt-ltd-new-delhi-pr-cit-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-ahd-2018-14-ankur-mrugeshchandra-acharya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-ahd-2018-14-ankur-mrugeshchandra-acharya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-ahd-2018-14-subhashbhai-bharatbhai-hindocha-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-ahd-2018-14-sagarbhai-mahjibhai-rabari-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-pan-2019-14-dempo-industries-private-limited-panaji-income-tax-officer-ward-1-2-panaji</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-ahd-2018-14-anilkumar-mukeshkumar-kadiya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-ahd-2018-14-sagarbhai-mahjibhai-rabari-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-ahd-2018-14-girish-ambalal-thakkar-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-nag-2019-14-agrawal-seva-samiti-paratwada-c-i-t-exemptions-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-pun-2023-14-sambhaji-sattaji-sarpate-nanded-income-tax-officer-ward-4-nanded-nanded</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-pan-2019-16-shri-subhash-chand-muzaffarnagar-acit-central-circle-panaji</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-pun-2023-14-shri-sant-sena-maharaj-nabhik-samajachi-nagari-sahakari-patsanstha-maryadit-jalgaon-income-tax-officer-wrd-1-4-jalgaon-jalgaon</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-pun-2021-16-joint-commissioner-of-income-tax-osd-cen-cir-2-4-pune-m-s-sable-assocites-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-srt-2021-16-maitree-associates-surt-the-dy-cit-centre-cirle-3-surat</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-bang-2023-14-m-s-sindhi-youth-association-bangalore-assistant-director-of-income-tax-exemptions-circle-17-2-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-chandi-2023-14-sewa-hi-sewa-panchkula-cit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-coch-2023-14-new-higher-secondary-school-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-chandi-2020-24-ito-ward-1-4-chandigarh-m-s-fateh-homes-pvt-ltd-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-chandi-2023-24-dcit-acit-cen-1-chandigarh-m-s-gaindamal-chiranjilal-pvt-ltd-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-chny-2023-14-karthikeyan-sanjeevi-raja-sujjur-chennai-ito-non-corporate-ward1-2-chennai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-chny-2023-14-subhashreeram-garments-p-ltd-tirupur-dcit-nfac-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-118-kol-2018-16-dcit-central-circle-2-4-kolkata-m-s-sri-manisuvrata-agri-international-ltd-formerly-known-as-m-s-lmj-international-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-srt-2022-14-pinky-manishkumar-jariwala-surat-income-tax-officer-ward-2-2-3-surat</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-mum-2023-14-shantilal-juharmalji-jain-mumbai-ito-ward-19-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-mum-2023-14-purna-purshottam-exports-mumbai-acit-central-circle-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-bang-2023-14-income-tax-officer-ward-1-bellary-shri-hospet-basavaraj-hospet</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-55-ahd-2021-16-the-dcit-central-circle-2-vadodara-m-s-karmvir-builders-nadiad</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2214-mum-2022-14-acit-cenral-circle-4-thane-m-s-eagle-infra-india-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-del-2021-14-yadav-kalyan-samiti-faridabad-cit-exmptions-chandigarh-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ahd-2023-14-maltiben-gurudutt-yadav-ahmedabad-the-ito-ward-2-2-3-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5579-del-2019-14-gurcharan-singh-new-delhi-acit-circle-47-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-198-ind-2014-16-the-dcit-3-1-bhopal-m-s-vision-reality-private-limited-bhopal</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-del-2023-14-magpie-marketing-llp-new-delhi-ito-ward-16-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-jpr-2023-14-joint-commissioner-of-income-tax-ajmer-sunil-dutt-jain-ajmer</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-kol-2023-16-tirjupati-fuels-pvt-ltd-kolkata-d-c-i-t-cc-4-3-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-nag-2022-14-gurindersingh-indrajeetasingh-nayyar-nagpur-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-nag-2022-14-baljindersingh-indrajitsingh-nayyar-nagpur-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-nag-2022-14-m-s-sricon-logistics-pvt-ltd-nagpur-acit-tds-circle-1-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-coch-2023-14-time-ads-amp-publicity-kochi-acit-circle-2-2-kochi</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-hyd-2020-14-shaik-shakeer-ahamed-dy-commissioner-of-income-tax-circle-2-1-hyderabad-hyderabad-kmc-constructions-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-bang-2016-14-deputy-commissioner-of-income-tax-central-circle-ii-mangalore-shri-p-m-a-razak-mangalore</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-mum-2020-14-dy-cit-cc-6-4-mumbai-arshiya-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-bang-2023-14-m-s-vinayaka-enterprises-srisi-deputy-commissioner-of-income-tax-central-circle-2-1-bengaluru</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-del-2018-14-jcit-osd-central-circle-31-new-delhi-rswm-ltd-bhilwara</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-237-mum-2023-24-income-tax-officer-9-1-1-mumbai-aura-facilities-management-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-del-2023-14-acit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-gurgaon</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-kol-2023-14-alok-ghosh-kolkata-ito-wd-28-4-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-del-2023-14-bombardier-transportation-signal-thailand-limited-thailand-acit-circle-int-taxation-1-1-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-srt-2019-14-mohammed-anis-gulam-mohammed-memon-surat-ito-ward-1-3-7-surat-surat</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-293-del-2016-23-m-s-devidayal-aluminium-industries-pvt-ltd-new-delhi-dcit-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1395-mum-2023-14-urmila-lalmani-rai-legal-heir-mumbai-acit-27-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-del-2022-14-amadeus-india-pvt-limited-new-delhi-acit-circle-1-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-bang-2022-14-m-s-beau-jhelum-traders-and-developers-pvt-ltd-bangalore-acit-circle-1-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-bang-2022-14-m-s-navodaya-grama-vikas-charitable-trust-mangaluru-deputy-commissioner-of-income-tax-central-circle-1-bangalore</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1945-mum-2023-14-naresh-manakchand-jain-mumbai-acit-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-pun-2023-14-prime-centre-and-developers-private-limited-pune-assistant-commissioner-of-income-tax-central-circle-1-1-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-pun-2023-14-st-xavier-s-education-trust-aurangabad-aurangabad-principal-commissioner-of-income-tax-central-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-rjt-2016-14-ahlstrom-fibercomposites-india-pvt-ltd-mundra-kutch-the-dy-commr-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-rjt-2017-14-ahlstrom-fiber-composites-i-p-ltd-mundra-kutch-the-asstt-commr-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-del-2023-14-wings-biotech-llp-delhi-acit-circle-44-1-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-del-2023-14-intelligent-communication-systems-india-ltd-new-delhi-ito-ward-12-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-del-2023-14-talocity-instasolutions-private-limited-new-delhi-dcit-circle-25-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ctk-2023-14-mr-tapan-kumar-bhuyan-salepur-ito-ward-1-1-cuttack</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-jpr-2023-14-priyadarshani-solar-mission-and-water-saving-sanssthan-jaipur-commissioner-of-income-tax-exemption-jaipu</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-pun-2023-24-ito-ward-12-4-pune-walmik-agrotech-private-limited-aundh</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-106-pun-2022-24-sahakar-maharshi-shankarrao-mohite-patil-ssk-ltd-solapur-assistant-commissioner-of-income-tax-solapur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-del-2023-14-dedha-india-solutions-p-ltd-new-delhi-ito-ward-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2568-del-2008-14-media-video-ltd-new-delhi-dcit-cc-20-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-309-pun-2022-24-shree-rameshwar-sahakari-sakhar-karkhana-ltd-jalna-assistant-commissioner-of-income-tax-aurangabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-jpr-2023-24-acit-c-c-3-jaipur-arun-agarwal-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-kol-2023-14-karmick-solutions-pvt-ltd-kolkata-ito-ward-5-4-kol-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-viz-2023-14-personal-interact-visakhapatnam-income-tax-officer-ward-3-3-visakhapatnam</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-pun-2018-14-shri-noor-shergil-assistant-official-liquidator-high-court-bombay-as-an-official-liquidator-for-m-s-srk-sheltors-p-ltd-pune-deputy-commissioner-of-income-tax-circle-6-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-srt-2022-14-yogeshkumar-babubhai-patel-surat-income-tax-officer-ward-2-3-4-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-del-2023-14-fil-india-business-amp-research-services-private-limited-new-delhi-acit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-chny-2023-14-keb-hana-bank-chennai-joint-director-of-income-tax-chennai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-del-2023-14-santosh-gems-n-jewells-moradabad-dcit-central-circle-moradabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-del-2023-14-rkd-financial-service-limited-new-delhi-dcit-circle-19-1-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-srt-2023-16-rajendraprasad-babulal-khetan-surat-assistant-commissioner-of-income-tax-central-cir-4-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-srt-2023-23-rajendraprasad-babulal-khetan-surat-dy-commissioner-of-income-tax-central-cir-4-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-pun-2022-23-m-s-sable-assocites-pune-joint-commissioner-of-income-tax-osd-cen-cir-2-4-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-pun-2023-14-finolex-industries-limited-pune-deputy-commissioner-of-income-tax-circle-akurdi-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ctk-2023-14-dillip-kumar-sahoo-niali-ito-paradeep-ward-paradeep</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-pun-2021-16-joint-commissioner-of-income-tax-osd-cen-cir-2-4-pune-m-s-sable-assocites-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ctk-2023-14-maruti-trading-co-jagaatsinghpur-ito-ward-paradeep-paradeep</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-del-2021-14-s-d-technical-services-pvt-ltd-delhi-acit-osd-ward-22-2-delhi-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-pun-2021-16-joint-commissioner-of-income-tax-osd-cen-cir-2-4-pune-m-s-sable-assocites-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-del-2018-14-dcit-circle-1-ltu-new-delhi-the-oriental-insurance-co-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-ctk-2023-14-m-s-regent-hotels-rourkela-adit-cpc-bangalure</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-mum-2023-14-dcit-osd-tds-2-3-mumbai-total-energies-marketing-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-mum-2023-14-dcit-osd-tds-2-3-mumbai-total-energies-marketing-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-jodh-2018-14-j-p-mills-balotra-acit-central-circle-1-jodhpur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2990-del-2022-14-eastman-industries-ltd-new-delhi-acit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-del-2020-14-shivgori-builders-p-ltd-new-delhi-dcit-central-circle-14-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1514-del-2023-14-pelican-tobacco-india-private-limited-new-delhi-dcit-central-circle-7-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-104-del-2022-23-vks-properties-pvt-ltd-new-delhi-dcit-central-circle-26-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-jodh-2023-14-paraswanath-jain-swetamber-pedhi-sirohi-cit-exemption-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-srt-2023-14-gauri-dhirenkumar-shah-bharuch-income-tax-officer-ward-1-4-bharuch</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-mum-2023-24-m-s-winsel-aquas-private-limited-mumbai-income-tax-officer-11-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-pan-2023-24-the-income-tax-officer-ward-3-margao-smt-rajani-ramchandra-pai-panandiukaar-margao</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-bang-2023-14-pallasanna-krishna-subramanian-bangalore-assistant-commissioner-of-income-tax-circle-4-2-1-bengaluru</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-pan-2023-24-the-income-tax-officer-ward-3-margao-smt-rajani-ramchandra-pai-panandiukaar-margao</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-pan-2023-24-assistant-commissioner-of-income-tax-circle-1-margao-shri-rohit-ramchandra-pai-panandikar-margao</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-srt-2023-14-rajesh-filaments-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-2-1-1-surat</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-pun-2023-24-vijay-channabasav-suttatti-pune-assistant-commissioner-of-income-tax-circle-13-pune</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-srt-2023-14-kamlesh-jethmal-shah-silvassa-income-tax-officer-silvassa-ward-silvassa</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-pan-2020-14-acit-tds-circle-panaji-m-s-sadashiva-sugars-limited-bagalkot</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-chny-2022-14-l-ammini-salem-acit-central-circle-salem</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-hyd-2023-24-vedula-venkata-ramana-hyderabad-acit-circle-9-1-hyderabad</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-del-2023-14-dcit-central-circle-14-new-delhi-rajesh-sharma-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-chny-2022-14-l-ammini-salem-acit-central-circle-salem</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-del-2020-14-vinay-bhasin-new-delhi-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-del-2023-14-shalini-gupta-germany-acit-circle-int-tax-1-3-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-rjt-2021-14-m-s-arrone-ceramic-at-vaghasiya-taluka-wakaner-the-jcit-tds-range-rajkot-rajkot</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-bang-2023-14-m-s-mfar-developers-pvt-ltd-bangalore-the-deputy-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-nag-2022-14-bank-of-india-nagpur-deputy-commissione-of-income-tax-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-del-2021-14-winner-diamond-tools-pvt-ltd-delhi-acit-circle-27-2-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-kol-2022-14-ashiana-landcraft-realty-pvt-ltd-kolkata-pcit-3-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-pan-2020-23-chowgule-amp-company-private-limited-mormugao-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-pan-2020-23-chowgule-amp-company-private-limited-marmugao-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-pan-2020-14-swati-vivek-kerkar-mapusa-assistant-commissioner-of-income-tax-circle-2-1-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pan-2020-14-mr-john-fernandes-margao-acit-circle-1-margao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-pan-2023-14-the-gokul-urban-co-op-credit-society-limited-ponda-assistant-commissioner-of-income-tax-circle-1-1-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-del-2021-14-jaguar-equity-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-del-2021-14-jaguar-equity-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-del-2021-14-jaguar-equity-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-del-2021-14-jaguar-equity-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7694-del-2019-14-gensler-singapore-prvivate-limited-singapore-jcit-circle-1-3-1-international-tax-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-del-2022-14-redhu-farms-pvt-ltd-haryana-ito-ward-1-bhiwani-haryana</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-del-2021-14-startle-constructions-pvt-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-del-2021-14-zoom-developers-sez-indore-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-pan-2020-14-jcit-special-range-panaji-chowgule-amp-company-private-limited-mormugao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6255-del-2017-14-ito-ward-4-panipat-sheena-export-panipat</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-pan-2020-14-jcit-special-range-panaji-colorcon-asia-private-limited-verna</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-jpr-2023-14-rajasthan-avashan-mandal-karmachari-vikas-samiti-mansarovar-jaipur-cit-exemtion-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-pan-2020-14-jcit-special-range-panaji-chowgule-amp-company-private-limited-mormugao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-ahd-2022-14-dy-cit-central-circle-1-vadodara-pranav-jayantilal-panchal-vadodara</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-bang-2023-14-abb-switzerland-ltd-bangalore-dcit-international-taxation-circle-1-1-bangalore-bangalore</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-pun-2023-14-m-s-praj-engineers-nashik-income-tax-officer-ward-2-2-nashik-nashik</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-india-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circel-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circel-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-nag-2019-14-rahul-rajendra-jain-amravati-pr-commissioner-of-income-tax-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-ahd-2018-14-acit-circle-1-1-1-baroda-gujarat-urja-vikas-nigam-ltd-baroda</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-nag-2019-14-inocome-tax-officer-ward-2-nagpur-m-s-the-pulgaon-urban-credit-co-oprative-society-pulgaon</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-del-2019-14-honda-access-india-pvt-ltd-gautam-budh-nagar-dcit-circle-1-noida</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3403-del-2018-14-jai-mata-di-landscapers-p-ltd-new-delhi-acit-central-circle-8-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-pun-2023-14-mr-vishal-ashok-caugera-pune-income-tax-officer-ward-6-3-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-pun-2023-14-anil-rajaram-buchde-pune-assistant-commissioner-of-income-tax-cir-2-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-nag-2023-14-d-p-jain-amp-co-infrastructure-pvt-ltd-nagpur-assistant-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-nag-2023-14-d-p-jain-amp-co-infrastructure-pvt-ltd-nagpur-assistant-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-nag-2019-14-acit-central-circle-2-1-nagpur-ketan-ceramics-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-srt-2022-14-asst-commissioner-of-income-tax-circle-2-1-1-surat-m-s-priyanshi-textile-private-ltd-surat</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-del-2017-14-m-s-alvin-reality-pvt-ltd-new-delhi-dcit-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-viz-2023-14-ratnam-jute-pvt-ltd-rajam-income-tax-officer-ward-3-srikakulam</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-mum-2023-14-dcit-7-1-1-mumbai-m-s-motilal-oswal-securities-ltd-now-merged-with-motilal-oswal-financial-services-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-kol-2023-14-shri-bhagirath-prasad-garg-gangtok-ito-ward-3-1-gangtok-gangtok</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-pan-2020-23-colorcon-asia-private-limited-verna-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-pan-2020-14-mr-joseph-r-fernandes-salcete-acit-circle-1-margao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-ahd-2022-24-the-acit-circle-2-1-1-ahmedabad-m-s-intas-pharmaceuticals-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-del-2023-14-beenext1-pte-ltd-singapore-dcit-int-taxation-circle-1-1-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-857-pun-2023-14-maruti-steel-fab-pune-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-viz-2023-14-kavitha-suvvari-srikakulam-income-tax-officer-ward-1-srikakulam</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-ahd-2022-14-pharmanza-herbal-private-ltd-anand-the-dy-commissioner-of-income-tax-circle-1-1-1-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-ahd-2022-14-pharmanza-herbal-private-ltd-anand-the-dy-commissioner-of-income-tax-circle-1-1-1-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-srt-2023-24-assistant-commissioner-of-income-tax-vapi-circle-vapi-vapi-care-pharma-pvt-ltd-vapi</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-srt-2023-14-assistant-commissioner-of-income-tax-circle-2-1-1-surat-pandesara-green-environment-water-welfare-coop-society-limited-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-srt-2023-14-dilipkumar-shivshankar-acharya-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-srt-2023-14-deputy-commissioner-of-income-tax-circle-2-1-1-surat-m-s-k-g-developers-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-srt-2023-14-k-g-developers-surat-dcit-circle-2-3-surat-now-dcit-circle-2-1-1-surat-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-chny-2023-14-mohamed-thajudeen-abuthahir-sirkali-chennai-ito-ward-2-nagapattinam-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-del-2019-14-acit-circle-i-faridabad-faridabad-kali-charan-sharma-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-chny-2020-14-shri-s-tulasidoss-nedunselian-chennai-acit-cc-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6850-mum-2019-14-m-s-nd-s-art-world-pvt-ltd-mumbai-asst-cit-15-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-pun-2023-14-the-seva-vikas-co-operative-bank-limited-pune-the-deputy-commissioner-of-incometax-circle-8-pune</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-nag-2019-14-debashu-services-private-limited-nagpur-dy-commissioner-of-income-tax-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-nag-2022-14-m-s-sricon-logistics-pvt-ltd-nagpur-acit-tds-circle-1-nagpurv-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-nag-2019-14-dy-commissioner-of-income-tax-circle-1-nagpur-debashu-services-private-limited-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-chny-2023-14-equiniti-india-limited-chennai-acit-crop-circle-2-1-chennai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2022-14-m-s-akar-laminators-ltd-ahmedabad-the-income-tax-officer-ward-1-1-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-del-2023-14-lally-automobiles-private-limited-delhi-dcit-circle-15-2-delhi</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-del-2023-14-sanjeev-kumar-gupta-delhi-ito-ward-56-4-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-mum-2023-14-mr-pankaj-sevantilal-shah-mumbai-ito-ward-30-2-5-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-jpr-2023-14-asheesh-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-55-srt-2021-16-maitree-associates-surt-the-dy-cit-centre-cirle-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-pun-2022-23-smt-vidya-pradip-zende-ahmednagar-deputy-commissioner-of-income-tax-circle-ahmednagar</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-25-pun-2022-23-smt-varsha-prafulla-zende-ahmednagar-deputy-commissioner-of-income-tax-circle-ahmednagar</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-kol-2023-24-s-r-log-products-pvt-ltd-howrah-dcit-cir-13-2-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-kol-2023-14-i-t-o-ward-6-1-kol-kolkata-sri-dinesh-kumar-goyal-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-kol-2022-14-sunita-chanani-kolkata-ito-ward-36-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-kol-2022-14-manya-mercantile-pvt-ltd-kolkata-i-t-o-ward-7-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2097-kol-2018-14-philips-india-limited-earlier-known-as-philips-electronics-india-limited-kolkata-acit-circle-12-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2238-kol-2019-14-pawan-kumar-ruia-kolkata-a-c-i-t-circle-30-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-kol-2019-14-vigneshwars-cement-pvt-ltd-kolkata-d-c-i-t-circle-13-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-kol-2023-14-dhananjoy-dutta-birbhum-ito-ward-3-1-birbhum</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-kol-2023-14-ac-construction-kolkata-ito-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-kol-2023-14-sahara-housingfine-corporation-ltd-kolkata-dcit-cir-7-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2418-kol-2018-14-acit-circle-12-2-kolkata-m-s-philips-india-limited-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-kol-2018-14-m-s-tdk-india-private-limited-formerly-known-as-epcos-india-private-limited-nadia-dcit-circle-11-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-mum-2013-14-chennai-container-terminal-p-ltd-mumbai-acit-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-mum-2023-14-manasi-jewellers-private-limited-mumbai-the-deputy-commissioner-of-income-tax-central-circle-3-4-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-351-mum-2023-24-dcit-cc-7-1-mumbai-balaji-universal-tradelink-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1671-mum-2023-14-dcit-cc-8-3-mumbai-m-s-63-moons-technologies-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-mum-2021-14-ito-wd-5-1-1-mumbai-m-s-ams-trading-amp-investment-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-mum-2023-14-iris-knowledge-foundation-mumbai-national-faceless-appeal-centre-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-184-mum-2022-24-media-research-users-council-mumbai-adit-e-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-kol-2023-14-slt-infracon-pvt-ltd-transferee-co-birch-vinimay-pvt-ltd-transferor-company-assam-i-t-o-ward-12-2-now-merged-with-ward-12-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-kol-2023-14-silchar-food-processing-p-ltd-golahat-nimtala-masjid-purba-bardhaman-cit-a-burdwan</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-kol-2023-14-yash-movers-p-ltd-kolkata-ito-ward-7-2-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-asr-2018-14-mesers-arya-model-school-moga-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-asr-2023-14-walia-construcation-company-pathankot-principal-commissioner-of-income-tax-1-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-asr-2023-24-shri-ravi-narula-feroze-pur-deputy-commissioner-of-income-tax-center-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-asr-2023-24-sh-ravi-narula-ferozpur-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-asr-2023-24-shri-arun-narula-amritsar-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-asr-2017-14-oasis-agro-infra-limited-bathinda-pr-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-asr-2017-14-income-tax-officer-ward-5-2-amritsar-sh-inder-pal-singh-ahuja-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-asr-2018-14-msesrs-arjun-mall-retail-holding-pvt-ltd-jalandhar-income-tax-oficer-ward-1-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-asr-2018-14-mesers-arjun-mall-retail-holding-pvt-ltd-jalandhar-income-tax-officer-ward-1-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-asr-2023-14-shri-pawan-kumar-jalandhar-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-asr-2023-14-shri-pawan-kumar-jalandhar-cantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-asr-2019-14-shri-jagtar-singh-prabhdayal-jalalabad-deputy-commissioner-of-income-tax-circle-ii-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-asr-2023-14-m-s-action-batteries-private-limited-jalandhar-deputy-commissioner-of-income-tax-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-asr-2022-14-shri-navraj-hans-mumbai-income-tax-officer-ward-3-5-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-asr-2023-14-rajouri-development-authority-rajouri-income-tax-officer-tds-jammu</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-asr-2019-14-sh-subash-chander-sehagl-moga-income-tax-officer-ward-2-moga</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-asr-2019-14-sh-subash-chander-sehgal-moga-income-tax-officer-ward-2-moga</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-asr-2016-14-gurdev-singh-sbs-nagar-the-principal-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-asr-2023-14-m-s-iol-foundation-ludhiana-commissioner-of-income-tax-exemptions-chandugarh</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-asr-2019-14-m-s-j-r-d-international-pvt-ltd-delhi-dy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-asr-2022-14-shri-rajesh-tiwari-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-asr-2018-14-shrimati-shanti-devi-jammu-deputy-commissioner-of-income-tax-central-circle-jammu</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-asr-2018-14-shri-harbans-singh-bathinda-income-tax-oficer-ward1-30-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-asr-2023-14-shri-jaswant-singh-jalandhar-income-tax-officer-ward-4-3-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-asr-2023-14-shri-kiranjit-singh-amritsar-income-tax-officer-ward-4-3-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-hyd-2023-14-radhika-reddy-althuri-hyderabad-acit-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-hyd-2023-14-vallabhaneni-srinivas-chowdary-hyderabad-acit-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-hyd-2023-14-girish-reddy-althuri-hyderabad-acit-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-ind-2022-14-the-acit-central-2-bhopal-soumya-homes-p-ltd-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ind-2023-14-distint-realty-p-ltd-indore-thje-dy-cit-2-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-ind-2021-14-the-acit-central-2-indore-m-s-keti-construction-india-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-ind-2019-14-pradeep-khandelwal-indore-cit-i-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-ind-2023-23-shri-krishna-devcon-p-ltd-indore-the-acit-central-1-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-ind-2023-14-jaimal-singh-and-sons-pipariya-the-acit-cp-bangalore-bengalore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ind-2023-14-shri-ishak-indore-the-ito-5-4-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ind-2021-14-amaltas-hotels-pvt-ltd-indore-dcit-circle-3-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ind-2023-14-shri-premdeep-rajput-indore-the-central-circle-ujjain-ujjain</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-ind-2022-14-dr-arvind-joshi-bhopal-acit-cpc-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-ind-2019-14-s-t-i-india-ltd-indore-acit-5-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ind-2019-14-s-t-i-india-ltd-indore-acit-5-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-ind-2019-14-s-t-i-india-ltd-indore-acit-5-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-ind-2019-14-acit-5-1-indore-s-t-i-india-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ind-2019-14-acit-5-1-indore-s-t-i-india-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ind-2019-14-acit-5-1-indore-s-t-i-india-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-49-ind-2014-23-m-s-madhya-bharat-phosphate-pvt-ltd-bhopal-the-dcit-3-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-181-ind-2020-16-the-dcit-central-bhopal-shri-mayur-bansal-gwalior</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ind-2022-14-shivkripa-devcon-p-ltd-indore-ito-5-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-ind-2021-14-m-s-m-p-paschim-kshetra-vidyut-vitaran-co-ltd-indore-the-pr-cit-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ind-2021-14-the-acit-central-1-indore-shri-mayankraj-singh-bhadoria-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-ind-2023-14-mrs-indu-bala-sanghvi-jhabua-the-ito-jhabua</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ind-2022-14-mr-gaurav-ajmera-ratlam-dcit-central-circle-2-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-kol-2023-24-amitabha-sanyal-kolkata-ito-ward-58-4-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-kol-2022-14-dalmia-laminators-ltd-kolkata-acit-cir-7-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-kol-2022-16-m-s-bhagwati-foods-pvt-ltd-for-the-merged-company-manis-baking-solutions-pvt-ltd-kolkata-d-c-i-t-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-93-kol-2022-16-dcit-cc-2-2-kolkata-kolkata-m-s-swarna-kalash-commercial-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-kol-2021-14-ito-ward-4-1-kolkata-madhusudan-barter-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-kol-2021-14-ito-ward-8-1-kolkata-m-s-maninya-comfin-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-84-kol-2023-16-padmavati-abasan-pvt-ltd-kolkata-dcit-cc-4-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-kol-2023-14-neelesh-choudhury-kolkata-i-t-o-ward-36-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-kol-2023-14-apeejay-pvt-ltd-kolkata-d-c-i-t-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-pushpa-agarwal-the-principal-commissioner-of-income-tax-vi-207-and-283-of-2018</loc>
               <lastmod>2025-12-25T09:35:21.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijaya-lakshmi-narra-the-assistant-commissioner-of-income-tax-circle-6-1-and-the-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-govt-of-india-and-the-union-of-india-ministry-of-finance-18509</loc>
               <lastmod>2025-12-25T09:35:21.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hyderabad-race-club-malakpet-hyderabad-500-036-the-joint-commissioner-of-income-tax-asst-spl-range-hyderabad-559-and-560-of-2006</loc>
               <lastmod>2025-12-25T09:35:21.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-mum-2023-14-evermore-polymer-systems-ltd-mumbai-cit-a-nfac-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-mum-2023-14-aaacorp-exim-india-private-limited-mumbai-d-c-i-t-circle-14-1-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-mum-2023-14-the-tata-employees-co-operative-credit-society-limited-mumbai-principle-commissioner-of-income-tax-pcit-17-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-mum-2023-14-linfox-logistics-india-pvt-limited-mumbai-assistant-commissioner-of-income-tax-circle-10-2-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-mum-2023-14-dcti-3-4-mumbai-m-s-union-bank-of-india-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-947-mum-2023-14-dcit-3-4-mumbai-m-s-union-of-bank-of-india-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-mum-2023-14-jaliyan-developers-mumbai-income-tax-officer-nfac-delhi</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1817-mum-2023-14-dcit-3-4-mumbai-m-s-union-of-bank-of-india-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-mum-2023-14-mohd-isteyaque-anwar-mumbai-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-mum-2023-14-masani-engineering-company-pvt-ltd-mumbai-pcit-2-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-mum-2023-14-the-dy-commissioner-of-income-tax-15-3-1-mumbai-m-s-red-hat-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ahd-2022-14-shree-valinath-gujarati-rabari-dharmashala-trust-tarabh-mehsana-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-ahd-2022-14-valinath-mahadev-visnagar-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-2022-14-mahantshree-baldevgiriji-surajgiriji-bapu-kelavani-trust-mehsana-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-rjt-2021-14-the-acit-cen-cir-2-rajkot-rajkot-shri-samirbhai-maganbhai-kalariya-and-others-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-ahd-2011-14-agarwal-joint-venture-deesa-the-cit-ahmedabad-iv-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-99-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-jayprakash-a-keshwani-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-ahd-2018-14-takshashila-realities-pvt-ltd-ahmedabad-dcit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1253-ahd-2018-14-ito-ward-5-2-4-ahmedabad-shri-surendra-mangaldas-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-ahd-2018-14-ito-ward-5-2-4-ahmedabad-shri-surendra-mangaldas-shah-huf-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-rjt-2023-14-shri-babulal-miyaram-gadri-jamnagar-the-ito-tds-3-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-rjt-2023-14-shri-babulal-miyaram-gadri-jamnagar-the-ito-tds-3-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-ahd-2019-24-the-ito-ward-2-anand-m-s-indian-packaging-products-anand</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-ahd-2018-14-baroda-industrial-electrical-products-private-ltd-vadodara-the-ito-ward-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-ahd-2021-14-svp-precast-pvt-ltd-ahmedabad-the-ito-ward-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3316-ahd-2014-14-the-dcit-circle-2-1-2-baroda-m-s-madhya-gujarat-vij-company-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-911-ahd-2016-14-madhya-gujarat-vij-co-ltd-vadodara-dy-commissioner-of-income-tax-circle-2-1-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-ahd-2019-14-takshashila-realities-pvt-ltd-the-successor-of-m-s-youngstar-infrastructure-naroda-ahmedabad-the-acit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-rjt-2022-14-shri-lalitbhai-kishanbhai-nathani-gandhidham-kutch-the-acit-osd-ward-1-gandhidham-gandhidham-kutch</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-rjt-2022-14-the-dcit-circle-1-1-rajkot-m-s-tirthak-paper-mill-pvt-ltd-morbi-363641</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-rjt-2022-14-the-acit-gandhidham-circle-gandhidham-m-s-ravji-manji-sorathia-amp-co-adipur-kutch</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-mum-2021-14-chalet-hotels-ltd-mumbai-dy-cit-cc-4-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-mum-2023-14-access-diamonds-private-limited-mumbai-dy-commissioner-of-income-tax-central-circle-7-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-mum-2017-14-asst-cit-16-2-mumbai-bsr-and-company-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-mum-2023-14-m-s-avendus-capital-private-limited-mumbai-assistant-commissioner-of-income-tax-central-circle-2-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-mum-2023-14-bhawarlal-tarachandji-jain-mumbai-commissioner-of-income-tax-appeal-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-mum-2022-14-jet-speed-realtors-mumbai-acit-cir-32-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-mum-2022-14-jet-speed-realtors-mumbai-acit-cir-32-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-mum-2023-14-alka-diamond-industries-ltd-mumbai-dcit-central-circle-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1630-mum-2023-14-alka-diamond-industries-ltd-mumbai-dcit-central-circle-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-through-its-chairman-north-block-new-delhi-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raju-bhai-patel-and-zala-narendrasingh-harubha-union-of-india-and-ors-11659-2023-12613-2023</loc>
               <lastmod>2025-12-25T11:25:24.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-o-lawrence-legal-heir-and-thankamma-lawrence-and-lemin-lawrence-and-lenil-lawrence-and-leril-lawrence-union-of-india-and-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-and-tax-recovery-officer-85-2018</loc>
               <lastmod>2025-12-25T11:05:21.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-gupta-the-income-tax-officer-ward-40-1-and-ors-apot-220-2023</loc>
               <lastmod>2025-12-25T08:55:20.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navya-metals-pvt-ltd-the-income-tax-officer-ward-1-1-ors-apot-207-2023</loc>
               <lastmod>2025-12-25T08:55:20.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ultimo-logistics-private-limited-principal-commissioner-of-income-tax-1-kolkata-itat-146-2023</loc>
               <lastmod>2025-12-25T09:00:17.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prasad-film-laboratories-pvt-ltd-the-commissioner-of-income-tax-1-aayakar-bhavan-basheerabagh-hyderabad-and-the-assistant-commissioner-of-income-tax-circle-13-1-hyderabad-5667</loc>
               <lastmod>2025-12-25T09:35:19.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sony-joseph-assessment-unit-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-principal-commissioner-of-income-tax-27776</loc>
               <lastmod>2025-12-25T09:35:20.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuppilikai-hamza-assistant-commissioner-of-income-tax-central-circle-i-and-commissioner-of-income-tax-appeals-iii-and-manager-state-bank-of-india-and-branch-manager-hdfc-bank-and-branch-manager-canara-bank-and-branch-manager-industrial-development-bank-of-india-and-branch-manager-federal-bank-26529</loc>
               <lastmod>2025-12-25T09:35:21.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuppilikai-hamza-assistant-commissioner-of-income-tax-central-circle-i-and-commissioner-of-income-tax-appeals-iii-and-manager-state-bank-of-india-and-branch-manager-hdfc-bank-and-branch-manager-canara-bank-and-branch-manager-industrial-development-bank-of-india-and-branch-manager-federal-bank-26516</loc>
               <lastmod>2025-12-25T09:35:21.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lakshmi-finance-and-industrial-corporation-ltd-commissioner-of-income-tax-hyderabad-ii-and-asst-commissioner-of-income-tax-circle-2-2-hyderabad-11875</loc>
               <lastmod>2025-12-25T09:35:21.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-saikumar-tatipalli-income-tax-officer-ward-1-mancherial-297-2022</loc>
               <lastmod>2025-12-25T09:35:19.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/totem-infrastructure-limited-the-assistant-commissioner-of-income-tax-circle-2-3-hyderabad-402-2018</loc>
               <lastmod>2025-12-25T09:35:19.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-921-mum-2021-14-asb-international-p-ltd-ambernath-addl-jt-dy-asstt-cit-ito-national-e-assessment-centre-delhi</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2837-mum-2023-14-bharatkumar-lalchand-jain-bhiwandi-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3168-mum-2022-14-rajesh-waman-mhatre-mumbai-ito-ward-3-2-thane</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-mum-2023-14-ashutosh-sinha-mumbai-ito-4-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-mum-2023-14-rahul-ranjit-bhat-mumbai-asstt-dit-cpc-income-tax-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1921-mum-2022-14-elvis-zepherin-crasto-mumbai-income-tax-officer-int-tax-ward-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-govardhan-and-aravind-m-deshpande-and-subhashchandra-n-sirur-and-shantaram-b-naik-and-sriranga-k-joshi-and-dasappa-and-v-n-kondappa-and-ramadasaiah-and-ganesh-prasad-and-k-v-narayanaswamy-and-h-n-sudhakar-union-of-india-ministry-of-labour-employment-and-employees-provident-fund-organisation-and-central-provident-fund-commissioner-and-additional-central-p-f-commissioner-hq-zonal-office-karnataka-goa-and-assistant-pf-commissioner-regional-office-employees-provident-fund-organisation-and-regional-pf-commissioner-epfo-regional-office-tumkur-and-regional-pf-commissioner-epfo-regional-office-peenya-and-assistant-pf-commissioner-regional-office-bhavishya-nidhi-bhavan-mangalore-and-belagavi-district-co-operative-milk-producers-societies-union-ltd-and-tumkuru-district-cooperative-milk-producers-societies-union-ltd-and-dakshin-kannada-district-co-operative-milk-producers-milk-union-ltd-and-bengaluru-urban-bengaluru-rural-and-ramanagara-district-cooperative-milk-producers-societies-union-ltd-and-karnataka-cooperative-milk-producers-federation-limited-9328</loc>
               <lastmod>2025-12-25T12:00:24.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viswaprakash-educational-and-charitable-trust-assessment-unit-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-principal-commissioner-of-income-tax-27922</loc>
               <lastmod>2025-12-25T09:35:20.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-financial-corporation-union-of-india-and-the-chief-commissioner-of-income-tax-and-the-additional-commissioner-of-income-tax-assessment-special-range-35353</loc>
               <lastmod>2025-12-25T11:10:17.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-divisional-joint-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-deputy-labour-commissioner-cum-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:20:22.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-del-2022-14-dcit-central-circle-07-delhi-anoop-soni-delhi</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9304-del-2019-14-sushant-muttreja-new-delhi-acit-circle-70-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2736-del-2022-14-samarth-community-forum-gurgaon-cit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2737-del-2022-14-samarth-community-forum-gurgaon-cit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5537-del-2019-14-ito-ward-62-1-new-delhi-harvinder-singh-saini-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2542-del-2019-14-ambe-phytoextracts-pvt-ltd-delhi-ito-ward-2-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9615-del-2019-14-neha-jewellers-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9617-del-2019-14-neha-jewellers-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-del-2021-14-neha-jewellers-pvt-ltd-new-delhi-acit-cc-14-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-del-2021-14-acit-central-circle-14-new-delhi-neha-jewellers-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-del-2020-14-late-smt-shanti-devi-through-chander-mohan-merwah-as-approved-representative-gurgaon-acit-circle-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2468-del-2022-14-dcit-central-circle-karnal-trishla-buildtech-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-del-2021-24-amit-mehra-noida-ito-ward-16-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-del-2023-14-ito-ward-3-rohtak-arun-yadav-bahadurgarh</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1830-del-2022-14-sheo-chand-yadav-haryana-ito-ward-4-2-gurgaon</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-del-2023-14-subhash-tandon-new-delhi-ito-ward-43-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-del-2023-14-jito-gurugram-chapter-society-gurgaon-cit-exemption-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5833-del-2019-14-dcit-circle-28-1-new-delhi-pinnacle-clothing-company-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2433-del-2022-14-dcit-central-circle-29-new-delhi-bhanu-infrabuild-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-del-2021-14-bhanot-construction-and-housing-ltd-new-delhi-acit-circle-4-2-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-152-del-2018-23-cinepolis-india-pvt-ltd-successor-to-fun-multiplex-pvt-ltd-gurgaon-dcit-circle-1-1-gurgaon</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3553-del-2019-14-acit-circle-54-1-new-delhi-national-agricultural-cooperative-marketing-federation-of-india-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3555-del-2019-14-acit-circle-54-1-new-delhi-national-agricultural-cooperative-marketing-federation-of-india-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5538-del-2016-14-acit-new-delhi-m-s-shiv-naresh-sports-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1885-del-2022-14-rivet-electricals-pvt-ltd-delhi-pr-cit-faridabad-faridabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-del-2023-14-intelligent-communication-systems-india-limited-new-delhi-ito-ward-12-c-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-del-2023-14-insha-exports-registered-firm-faridabad-ito-ward-29-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5154-del-2019-14-pooja-jain-delhi-ito-ward-56-4-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-del-2019-14-ratroi-maa-trading-p-ltd-delhi-ito-wazrd-21-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6220-del-2015-14-dcit-new-delhi-m-s-sam-portfolio-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-405-del-2015-23-m-s-sam-portfolio-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-academy-of-construction-assistant-director-of-income-tax-exemptions-1-hyderabad-500-2006</loc>
               <lastmod>2025-12-25T09:35:18.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-1008-neminath-digamber-jain-samiti-union-of-india-ors-11125-2018</loc>
               <lastmod>2025-12-25T11:15:21.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-mum-2023-14-manish-shantilal-sanghvi-mumbai-principle-commissioner-of-income-tax-pcit-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/steel-industrial-kerala-limited-union-of-india-and-central-board-of-direct-taxes-and-commissioner-of-income-tax-tds-and-assistant-commissioner-of-income-tax-circle-11-and-deputy-commissioner-of-income-tax-centralised-processing-cell-tds-20493-2014</loc>
               <lastmod>2025-12-25T11:10:20.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-and-c-i-xavier-and-m-natarajan-and-m-t-cheriyan-and-r-s-rosechandran-and-n-u-appukutthan-and-remani-c-and-p-koya-and-t-c-sudheer-bose-and-k-mani-and-vasudevan-n-nambisan-and-s-arunchalam-pillai-and-t-santha-and-lilly-p-m-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-and-secretary-department-of-pension-and-pensioners-welfare-and-director-central-bureau-of-investigation-and-superintendent-of-police-central-bureau-of-investigation-special-crime-branch-and-pay-and-accounts-officer-central-bureau-of-investigation-and-chief-controller-central-pension-accounting-office-and-principal-chief-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-deputy-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-tax-and-customs-and-pay-and-accounts-officer-central-excise-and-customs-and-commissioner-of-income-tax-and-assistant-commissioner-of-income-tax-and-deputy-director-of-income-tax-investigation-and-zonal-accounts-officer-central-board-of-direct-taxes-and-chief-commissioner-of-income-tax-and-commissioner-of-income-tax-audit-and-commissioner-of-income-tax-appeals-and-additional-commissioner-of-income-tax-and-joint-commissioner-of-income-tax-and-deputy-commissioner-of-income-tax-65</loc>
               <lastmod>2025-12-25T11:05:21.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cap-seafoods-pvt-ltd-union-of-india-and-central-board-of-direct-taxes-and-commissioner-of-income-tax-tds-and-deputy-commissioner-of-income-tax-17151</loc>
               <lastmod>2025-12-25T11:05:21.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surendra-commercial-and-exim-private-limited-income-tax-officer-ward-8-4-kolkata-rvwo-24-2023</loc>
               <lastmod>2025-12-25T08:55:18.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-lkw-2020-14-sai-hari-krishna-trust-roorkee-c-i-t-exemption-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-lkw-2019-14-deputy-commissioner-of-income-tax-1-kanpur-smt-yasmeen-siddiqui-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-lkw-2018-14-swadist-oils-private-limited-kanpur-deputy-commissioner-of-income-tax-central-circle-1-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/monarch-no-54-monarch-plaza-brigade-road-bangalore-560-001-national-faceless-assessment-centre-delhi-and-central-board-of-direct-taxes-ministry-of-finance-and-union-of-india-ministry-of-finance-15980</loc>
               <lastmod>2025-12-25T09:45:22.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-sunit-sudhirbhai-chokshi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-ahd-2020-24-the-ito-s-k-ward-1-himatnagar-m-s-sanyo-cera-tiles-pvt-ltd-sabarkantha</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-ahd-2022-24-shri-hasmukh-prabhulal-mehta-ahmedabad-the-income-tax-officer-ward-1-2-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3165-ahd-2015-14-the-dcit-circle-1-1-1-baroda-gujarat-state-electricity-corporation-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ahd-2018-14-gujarat-state-electricity-corporation-limited-vadodara-the-dcit-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ahd-2022-14-shri-hari-ashram-sokhada-the-cit-exemptions-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-ahd-2013-14-shri-chandresh-nanubhai-savalia-ahmedabad-the-dy-cit-central-circle-2-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2697-chny-2017-14-estate-of-late-smt-jayanthi-krishnamurthy-rep-by-divya-krishnasayee-chennai-acit-central-circle-iii-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-chny-2023-14-s-a-poultry-farms-kancheepuram-ito-ward2-kancheepuram</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-chny-2022-14-dcit-non-corporate-circle-1-madurai-kannan-rajendra-babu-madurai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2731-chny-2018-14-kalyana-murugan-arumugam-vellore-ito-international-taxation-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-chny-2022-14-duraisamy-parameswaran-salem-acit-central-circle-2-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-chny-2022-14-duraisamy-parameswaran-salem-acit-central-circle-2-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-chny-2016-14-hsi-automotive-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-chny-2020-14-shri-gengava-naidu-jeyakumar-chennai-dcit-ncc-10-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-chny-2020-14-mrs-damodaran-jayalakshmi-chennai-ito-ncw-15-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-chny-2023-14-m-s-aadhi-enterprises-private-limited-chennai-acit-central-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-chny-2023-14-m-s-valliammal-educatioanl-trust-chennai-dcit-exemptions-chennai-circle-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-chny-2023-14-mrs-chandra-ramesh-chennai-acit-ncw-2-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-chny-2023-14-jeppiar-educational-trust-chennai-dcit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-chny-2017-14-acit-chennai-kamachi-industries-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-chny-2019-14-k-suganthi-chennai-acit-circle-1-salem</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-chny-2019-14-dcit-corporate-circle-1-2-chennai-consolidated-construction-consortium-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-srt-2020-14-khubchandbhai-bhanvarlal-khatri-surat-ito-ward-1-bardoli</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-srt-2023-14-shri-manojkumar-mishra-surat-income-tax-officer-ward-2-3-1-surat</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-del-2021-14-gd-foods-and-manufacturing-india-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ahd-2018-14-annapurna-polymers-pvt-ltd-in-voluntary-liquidation-ahmedabad-the-ito-ward-1-1-2-ahmedabad</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-del-2022-14-d-s-enterprises-faridabad-ito-faridabad</loc>
               <lastmod>2023-08-11T20:00:05.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-del-2023-14-reema-chawla-new-delhi-acit-circle-int-tax-1-2-1-new-delhi</loc>
               <lastmod>2023-08-11T20:00:05.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-812-del-2023-14-anil-chawla-delhi-acit-circle-int-tax-1-2-1-delhi</loc>
               <lastmod>2023-08-11T20:00:05.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-asr-2023-14-ranjit-poultry-farm-goniana-deputy-commissioner-of-income-tax-circle-1-bathinda</loc>
               <lastmod>2023-11-09T16:00:09.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-kol-2023-14-nabaranjan-panja-purba-bardhaman-ad-d-i-t-cpc-bengaluru-burdwan</loc>
               <lastmod>2023-11-06T23:00:09.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-mum-2023-14-mrs-monica-kumarpal-banda-mumbai-assistant-commissioner-of-income-tax-a-o-central-circle-2-1-mumbai</loc>
               <lastmod>2023-11-04T18:00:10.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-ahd-2022-14-talshibhai-b-narola-vadodara-the-ito-ward-1-2-3-vadodara</loc>
               <lastmod>2023-11-06T15:00:08.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-chny-2022-14-duraisamy-parameswaran-salem-acit-central-circle-2-4-chennai</loc>
               <lastmod>2023-11-06T16:00:09.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-pan-2020-23-chowgule-amp-company-private-limited-marmugao-jcit-special-range-panaji</loc>
               <lastmod>2025-04-10T06:21:07.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-pan-2020-14-deputy-commissioner-of-income-tax-circle-2-1-panaji-m-s-vaibhav-real-estate-margao</loc>
               <lastmod>2025-04-10T06:21:07.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-pan-2020-14-jcit-special-range-panaji-chowgule-amp-company-private-limited-morumgao</loc>
               <lastmod>2025-04-10T06:21:07.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-jodh-2022-14-om-prakash-bishu-kuchaman-city-dcit-jodhpur</loc>
               <lastmod>2025-04-11T00:07:09.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-jpr-2023-14-ismudeen-alwar-ito-bhiwadi</loc>
               <lastmod>2025-04-10T09:14:08.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-nag-2023-24-dy-commissioner-of-income-tax-bangalore-shamlax-metachem-private-limited-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-herd-medical-foundation-pvt-ltd-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-ahd-2019-14-the-dcit-central-circle-1-2-ahmedabad-m-s-pushkar-infrastructure-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-exports-limited-deputy-commissioner-of-income-tax-circle-1-1-1-and-initiating-officer-under-the-pbpt-act-1988-karnataka-and-goa-region-18548</loc>
               <lastmod>2025-09-18T07:01:52.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-fazal-rehman-dar-ut-of-j-k-and-others-72-2023</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/green-earth-infrastructure-pvt-ltd-union-territory-of-j-k-ors-97-2023</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-kumar-nayak-commissioner-of-customs-excise-and-service-tax-bhubaneswar-commissionerate-i-12</loc>
               <lastmod>2025-09-18T07:02:21.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paulose-k-v-and-p-v-ali-mubarak-and-m-s-bridgeway-motors-llp-and-c-c-varghese-the-transport-commissioner-and-the-joint-regional-transport-officer-33235-2017-6910-2019-21609-2019</loc>
               <lastmod>2025-09-18T07:02:21.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-glass-depot-union-of-india-and-ors-107-2023</loc>
               <lastmod>2025-09-18T07:00:30.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-goverdhan-das-ghanshyam-das-lko-through-its-partner-commissioner-of-commercial-taxes-u-p-lucknow-2-of-2009</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/messina-beej-private-limited-the-principal-chief-commissioner-income-tax-central-revenue-building-virchand-patel-path-patna-and-the-principal-commissioner-commissioner-2-income-tax-central-revenue-building-virchand-patel-path-patna-and-the-joint-commissioner-of-income-tax-range-2-lok-nayak-bhavan-dakbanglow-patna-and-the-income-tax-officer-ward-2-1-patna-14645-2021-4093-2020</loc>
               <lastmod>2025-09-18T07:02:49.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/valley-iron-steel-co-ltd-asstt-commissioner-of-income-tax-central-circle-5-new-delhi-12547-2018</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suram-trust-and-prashant-s-son-trust-and-prashant-s-daughter-trust-deputy-commissioner-of-income-tax-circle-exemption1-1-delhi-and-ors-15005-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2651-del-2008-14-media-video-ltd-new-delhi-dcit-cc-20-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-pun-2023-14-manikrao-amrutrao-satav-pune-the-deputy-commissiner-of-income-tax-circle-12-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-del-2020-14-gardenia-shelters-private-limited-noida-acit-tds-circle-74-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-chny-2023-14-arul-rathnam-namakkal-ito-wad-1-thiruchengode</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-bang-2023-14-mrs-lobo-crystal-mangaluru-assistant-commissioner-of-income-tax-cirlce-1-1-amp-tps-mangaluru</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2698-del-2018-14-captive-commerce-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-ahd-2020-23-m-s-prssb-services-ltd-ahmedabad-ito-ward-3-1-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ahd-2023-14-shree-dashalad-co-operative-credit-society-ltd-vadodara-the-ito-ward-1-3-2-vadodara</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-chandi-2022-14-sh-sahil-garg-patiala-pcit-patiala</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-ahd-2019-14-ito-ward-3-1-4-ahmedabad-m-s-prssb-services-ltd-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-ahd-2019-14-smt-premilaben-nandubhai-patel-ahmedabad-the-income-tax-officer-ward-5-1-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-del-2022-14-manak-garg-delhi-ito-ward-36-3-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ahd-2023-14-roopkala-ahmedabad-the-ito-ward-5-3-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-del-2023-14-manju-jain-ghaziabad-ito-ward-1-1-4-meerut</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-367-ahd-2019-16-the-acit-central-circle-1-2-ahmedabad-pushkar-infrastructure-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-del-2020-23-ito-ware-2-1-ghaziabad-yogendra-kumar-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-kol-2023-16-gold-view-financial-services-ltd-howrah-acit-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-srt-2023-14-rajendraprasad-babulal-khetan-surat-assistant-commissioner-of-income-tax-central-cir-4-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-srt-2023-16-dy-commissioner-of-income-tax-central-cir-4-surat-rajendraprasad-babulal-khetan-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-mum-2023-14-m-s-maple-relators-pvt-ltd-mumbai-ito-10-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-pun-2023-14-maruti-steel-fab-pune-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-del-2023-14-ge-precision-healthcare-llc-karnataka-acit-circle-international-tax-1-3-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4807-del-2019-14-dcit-central-circle-karnal-dwarkadhis-buildwell-pvt-ltd-bhiwani</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-mum-2023-14-dcit-osd-tds-2-3-mumbai-total-energies-marketing-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-mum-2023-14-pratik-technologies-private-limited-mumbai-dcit-central-circle-8-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-mum-2023-14-mukand-engineers-limited-since-merged-amalgamated-with-mukand-limited-mumbai-assistant-commissioner-of-income-tax-circle-3-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1731-mum-2023-14-siddhakala-bhakta-mandal-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-jodh-2022-14-bhakti-prem-padma-swetamber-jain-charitable-seva-sansthan-udaipur-cit-e-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2991-del-2022-14-eastman-industries-ltd-new-delhi-acit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-jodh-2018-14-m-s-nasrani-petrol-pump-jodhpur-ito-ward-3-2-jodhpur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-srt-2023-14-gauri-dhirenkumar-shah-bharuch-income-tax-officer-ward-1-4-bharuch</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5682-del-2018-14-acit-circle-7-2-new-delhi-dharitrimaa-urja-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-88-mum-2023-24-m-s-winsel-aquas-private-limited-mumbai-income-tax-officer-11-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-del-2023-14-sunil-singhal-delhi-acit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ind-2023-14-madhya-pradesh-rajya-kaushal-vikas-evam-rojgarnirman-board-bhopal-the-it-exemption-bhopal</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1813-mum-2023-14-dcit-3-3-2-mumbai-m-s-small-industries-development-bank-of-india-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-lkw-2023-14-rajeev-kumar-lalbagh-fatehganj-faozabad-224001-faizabad-income-tax-officer-range-2-faizabad-fizabad</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-bang-2023-14-assistant-commissioner-of-income-tax-exemptions-circle-1-mangaluru-m-s-navodaya-grama-vikas-charitable-trust-mangaluru</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-lkw-2023-14-rajeev-kumar-lalbagh-fatehganj-faozabad-224001-faizabad-income-tax-officer-range-2-faizabad-fizabad</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-mum-2016-14-mondelez-india-foods-p-ltd-mumbai-dcit-rg-5-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-ahd-2022-14-the-jt-cit-osd-exemption-circle-1-ahmedabad-gujarat-energy-development-agency-gandhinagar</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-ahd-2022-14-dy-cit-central-circle-1-vadodara-pranav-jayantilal-panchal-vadodara</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ahd-2022-14-shri-laxmanbhai-balchanddas-patel-unjha-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-pun-2023-14-shri-vishwavati-ayurvedic-chikisalay-v-research-centre-kolhapur-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-pun-2023-14-m-s-marvel-sigma-homes-private-limited-pune-income-tax-officer-tds-1-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-ahd-2023-14-somnath-associates-vadodara-the-dy-commissioner-of-income-tax-circle-1-2-now-circle-1-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-pun-2023-14-alok-arun-sheth-pune-assistant-commissioner-of-income-tax-circle-5-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-chny-2023-14-k-u-pa-krishan-trichy-acit-central-circle-2-3-chennai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-del-2022-14-mallika-chaturvedi-noida-dcit-central-circle-1-noida</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-del-2023-14-piyush-mathur-banglore-acit-circle-int-tax-2-2-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-pun-2023-14-st-lawrence-educational-trust-aurangabad-aurangabad-principal-commissioner-of-income-tax-central-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-pun-2023-24-assistant-commissioner-of-income-tax-circle-2-sangli-kailash-kanhaiyalal-gidwani-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-rjt-2017-14-ahlstrom-fiber-composites-i-p-ltd-mundra-kutch-the-asstt-commr-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-pun-2023-14-prime-centre-and-developers-private-limited-pune-assistant-commissioner-of-income-tax-central-circle-1-1-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-rjt-2022-14-shri-chintan-kanjibhai-katariya-anjar-kutch-the-ito-ward-1-gandhidham-kutch</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ctk-2023-14-mr-tapan-kumar-bhuyan-salepur-ito-ward-1-1-cuttack</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9133-del-2019-14-dcit-central-circle-8-new-delhi-bhaijee-commodities-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-306-pun-2022-24-shree-rameshwar-ssk-ltd-jalna-asst-cit-circle-1-aurangabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-307-pun-2022-24-rameshwar-sahakari-sakhar-karkhana-jalna-asst-cit-circle-1-aurangabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2567-del-2008-14-media-video-ltd-new-delhi-dcit-cc-20-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-chny-2022-14-l-ammini-salem-acit-central-circle-salem</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8817-del-2019-14-the-state-trading-corporation-of-india-ltd-new-delhi-dcit-circle-25-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-del-2023-14-naresh-kumar-sharma-gurgaon-acit-int-taxation-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2338-del-2022-14-chandan-bhuillar-new-delhi-acit-circle-international-taxation-1-1-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-del-2023-14-mannu-bhatia-uae-acit-circle-1-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-del-2022-14-spicejet-ltd-gurgaon-dcit-central-circle-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-mum-2023-14-mr-sukesh-vinod-goel-mumbai-income-tax-officer-9-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-323-pun-2022-24-income-tax-officer-ward-3-latur-padmakar-wamanrao-honerao-latur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3004-del-2022-14-pragyawan-foundation-ghaziabad-ito-exemption-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-pan-2020-23-colorcon-asia-private-limited-verna-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-pun-2023-14-vinay-keshav-tiwari-pune-the-income-tax-officer-ward-7-1-pune</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2258-mum-2022-14-indian-standard-loan-trust-xliii-mumbai-acit-tds-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-pan-2020-14-shri-surendra-ramnath-nayak-belgavi-the-ito-ward-1-2-belgavi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-pan-2020-14-jcit-special-range-panaji-colorcon-asia-private-limited-verna</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-pan-2020-14-good-luck-developers-fatorda-ito-ward-2-margao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-pan-2020-14-ito-ward-1-3-panaji-shri-arnav-jeet-baruah-miramar</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-ahd-2018-14-talshibhai-b-narola-baroda-the-ito-ward-1-2-3-baroda</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8432-del-2019-14-acit-central-circle-1-faridabad-rajeev-singla-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-del-2021-14-zoom-developers-sez-indore-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-del-2021-14-zoom-developers-sez-indore-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-del-2021-14-startle-constructions-pvt-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-del-2021-14-tyagi-portfolio-management-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7178-del-2019-14-rakyan-s-fine-jewellery-formally-known-as-m-s-varun-gems-new-delhi-jcit-range-33-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-jpr-2022-14-chand-monammad-ajmer-ito-ward-1-3-ajmer</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-mum-2021-14-dimple-enteprises-mumbai-dy-cit-cc-4-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-del-2023-23-brys-resorts-pvt-ltd-noida-acit-central-circle-2-noida</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-del-2021-14-tyagi-portfolio-management-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-mum-2023-14-hasmukhbhai-b-patel-huf-mumbai-cit-appeals-nfac-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pan-2020-14-jcit-special-range-panaji-chowgule-amp-company-private-limited-marmugao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-nag-2019-14-income-tax-officer-ward-1-khamgaon-shri-tarchand-motilal-kotecha-buldhana</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-ahd-2022-14-isl-consulting-ltd-ahmedabad-the-dcit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-nag-2022-14-bank-of-india-nagpur-deputy-commissionr-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3402-del-2018-14-jai-mata-di-landscapers-p-ltd-new-delhi-acit-central-circle-8-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4125-del-2018-14-dcit-central-circle-8-new-delhi-jai-mata-di-landscapers-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-del-2023-14-yogesh-kumar-agarwal-saharanpur-ito-ward-3-3-5-saharanpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-del-2023-14-neha-kapoor-new-delhi-ito-ward-70-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-nag-2023-14-d-p-jain-amp-co-infrastructure-pvt-ltd-nagpur-assistant-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1829-mum-2023-14-munira-faiyaz-ratangiri-mumbai-ito-20-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-del-2023-14-vatika-hotels-pvt-ltd-new-delhi-dcit-central-circle-8-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7081-mum-2014-14-dcit-cir-3-1-1-mumbai-airmid-developers-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-295-del-2016-23-m-s-devidayal-aluminium-industries-pvt-ltd-new-delhi-dcit-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-nag-2022-14-bank-of-india-nagpur-joint-commissioner-of-income-tac-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-ahd-2020-14-m-s-gujarat-smelting-and-refining-co-ltd-ahmedabad-the-ito-ward-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-71-ahd-2021-16-the-acit-central-circle-1-2-ahmedabad-smt-amita-arvindbhai-patel-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-del-2021-14-egis-international-s-a-new-delhi-acit-circle-int-tax-1-2-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-pun-2023-24-deputy-commissioner-of-income-tax-cpc-bengaluru-sutra-systems-i-p-ltd-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-srt-2023-14-shobhanaben-navinbhai-sorathia-surat-add-jt-deputy-asst-cit-nfac-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-kol-2022-14-metso-outotec-oyj-earlier-known-as-outotec-oyj-gurugram-dcit-international-taxation-cir-1-2-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ahd-2023-14-bhavikaben-girishbhai-shah-ahmedabad-the-dy-cit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-bang-2020-14-m-s-telecom-italia-sparkle-singapore-pte-limited-singapore-the-deputy-commissioner-of-income-tax-international-taxation-circle-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-ahd-2019-14-jindal-worldwide-limited-ahmedabad-the-dcit-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-del-2023-14-k-n-engineering-works-private-limited-faridabad-acit-circle-1-faridabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-del-2023-14-k-n-engineering-works-private-limited-faridabad-acit-circle-1-faridabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-del-2023-14-interglobe-enterprises-p-ltd-new-delhi-acit-circle-10-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-jpr-2023-14-mother-teresa-parmarth-shikshan-sansthan-sikar-cit-e-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-hyd-2023-14-swapna-katakam-amberpet-ito-ward-4-3-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-jodh-2018-14-m-s-sunil-amp-company-jodhpur-acit-circle-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-pun-2023-14-vidyatai-vijay-gundale-nanded-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-pun-2023-14-rbl-bank-kolhapur-deputy-commissioner-of-income-tax-circle-1-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-srt-2023-14-vasundhara-vrix-vanwadi-jal-sinchn-vikas-sahakai-mandli-ltd-navsari-the-assistant-commissioner-of-income-tax-navsari-circle-navsari</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-bang-2023-14-shri-k-surya-narayana-raju-bengaluru-assistant-commissioner-of-income-tax-circle-6-3-1-bengaluru</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-ahd-2023-24-m-s-checkmate-services-pvt-ltd-vadodara-the-dy-cit-circle-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-kol-2023-14-bagaria-more-co-ltd-kolkata-adit-cpc-bangaluru-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-160-coch-2020-24-the-ito-calicut-kottur-service-co-op-bank-ltd-calicut</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-mum-2021-14-mehk-chemicals-pvt-ltd-mumbai-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-mum-2023-14-fdc-limited-mumbai-pcit-cir-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-coch-2020-24-the-ito-ward-4-kannur-kannur-m-s-kurumathur-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-supriya-packaging-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-barbate-automotive-india-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-nag-2023-24-assistant-commissioner-of-income-tax-circle-2-nagpur-sadhna-sahakari-bank-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-nag-2023-24-income-tax-officer-ward-3-4-nagpur-jainarayan-h-jaiswal-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-kol-2023-14-triyogi-narayan-singh-kolkata-acit-cir-28-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-hyd-2023-24-bal-reddy-kandunuri-adilabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-hyd-2023-24-sri-bhavani-ventures-hyderabad-dcit-circle-9-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-hyd-2023-24-hyderabad-metropolitan-development-authority-hyderabad-deputy-commissioner-of-income-tax-exemption-circle-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-nag-2015-14-the-amravati-people-co-op-bank-ltd-now-merged-in-the-cosmos-co-op-bank-ltd-amaravati-d-c-i-t-amravati-circle-amaravati</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-nag-2013-14-vikesh-chaturbhuj-agrawal-nagpur-ito-ward-4-1-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-nag-2023-24-the-assistant-director-of-income-tax-cpc-bangalore-stellar-refractories-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-nag-2023-24-deputy-commissioner-of-income-tax-bangalore-shamlax-metachem-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-39-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-naraian-enterprises-wardha</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-sudarshan-motors-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-nag-2023-24-deputy-commissioner-of-income-tax-circel-2-nagpur-sequel-motors-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-pun-2023-14-sanjay-padmakar-adgaonkar-pune-assistnat-commissioner-of-income-tax-circle-3-aurangabad-aurangabad</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-bang-2017-14-m-s-dell-international-services-india-pvt-ltd-bangalore-additional-commissioner-of-income-tax-ltpu-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-106-bang-2023-24-the-deputy-commissioner-of-income-tax-central-circle-2-1-bangalore-ibrox-real-estate-development-private-limited-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-del-2021-14-dcit-circle-4-new-delhi-sudhir-power-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3928-del-2019-14-ashok-kumar-chitlangia-new-delhi-ito-ward-28-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1822-mum-2023-14-sanghamitra-prakash-patil-mumbai-income-tax-officer-34-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-jpr-2023-14-key-board-welfare-foundation-society-jaipur-cit-e-jaipur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-chny-2023-14-noothanam-chidambaram-acit-circle-1-cuddalore</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-chny-2022-14-shanthilal-jain-vijay-kumar-thiruvannamalai-adit-nfac-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1104-chny-2022-14-kamlesh-chennai-dcit-central-circle-3-3-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-200-del-2016-23-m-s-om-shiv-buildtech-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-pun-2023-14-prasad-nimba-thakur-pune-income-tax-officer-ward-13-4-pune-pune</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-880-pun-2023-14-maharashtra-vidyarthi-sahayyajk-mandal-pune-income-tax-officer-exemption-ward-1-2-pune-pune</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-pun-2023-14-anil-prabahkar-korgaonkar-huf-kolhapur-the-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-jpr-2023-14-lal-chand-manglani-jaipur-income-tax-officer-ward-3-3</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6193-mum-2019-14-dcit-circle-3-3-1-mumbai-mumbai-s-d-corporation-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-mum-2023-14-hiranandani-healthcare-p-ltd-navi-mumbai-cit-appeals-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6194-mum-2019-14-dcit-circle-3-3-1-mumbai-mumbai-s-d-corporation-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-mum-2023-14-m-s-olive-overseas-pvt-ltd-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-338-mum-2023-24-income-tax-officer-ward-41-3-1-mumbai-dipen-kumarpal-parekh-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-chny-2018-14-ito-ward-2-pollachi-m-vivekanandan-legal-heir-of-smt-m-sasikala-villipuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-chny-2018-14-ito-ward-2-pollachi-m-vivekanandan-legal-representative-of-smt-m-sasikala-villipuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-del-2023-14-pankaj-nindra-faridabad-ito-ward-2-3-faridabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-del-2017-24-honda-trading-corp-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-chny-2018-23-smt-r-shanthi-villipuram-ito-ward-2-pollachi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2042-del-2023-14-amd-financial-services-private-limited-new-delhi-acit-circle-1-1-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-nag-2019-14-income-tax-officer-ward-1-5-nagpur-smt-preeti-deepak-sanghani-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-jpr-2023-14-hemlata-sharma-jaipur-ito-ward-1-jhunjhunu</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-nag-2018-14-asstt-cit-central-circle-1-1-nagpur-smt-joti-suresh-bajoria-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1821-mum-2023-14-neworder-exports-pvt-ltd-mumbai-ito-ward-5-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-mum-2023-14-kamlesh-ashok-jain-mumbai-ito-24-2-1-formerly-ito-ward-24-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-srt-2023-14-naynaba-ashoksinh-jedeja-surat-income-tax-officer-ward-1-3-8-surat</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-mum-2023-14-ramesh-siyaram-jaiswal-mumbai-income-tax-officer-ward-1-palghar</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-mum-2023-14-lalit-vithaldas-panchal-mumbai-ito-ward-29-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-g-sholapurmath-income-tax-department-101816</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/united-spirits-limited-assistant-commissioner-of-income-tax-circle-7-1-1-and-principal-commissioner-of-income-tax-2-13953-2020</loc>
               <lastmod>2025-09-18T07:01:52.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-mirra-innopharm-private-limited-and-dr-reddy-s-laboratories-limited-and-softech-pharma-private-ltd-the-union-of-india-and-national-pharmaceutical-pricing-authority-and-government-of-andhra-pradesh-26260-of-2009-and-2624-of-2010</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-mirra-innopharm-private-limited-and-dr-reddy-s-laboratories-limited-and-softech-pharma-private-ltd-the-union-of-india-and-national-pharmaceutical-pricing-authority-and-government-of-andhra-pradesh-26260-2009-26240-2010</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fareeda-sulthana-the-income-tax-officer-ward-3-2-1-5647</loc>
               <lastmod>2025-09-18T07:01:52.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/d-d-541-adiyanuthu-primary-agricultural-co-operative-credit-society-and-a-1237-kullalakundu-primary-agricultural-co-operative-credit-society-limited-and-d-d-388-kuppammalpatti-primary-agricultural-co-operative-credit-society-limited-and-dd-544-sirumalai-primary-agricultural-co-operative-credit-society-and-dd-517-chettinaickenpatty-primary-agricultural-co-operative-credit-society-and-dd-537-narasingapuram-primary-agricultural-co-operative-credit-society-the-income-tax-officer-o-o-income-tax-tds-ward-madurai-and-the-managing-director-joint-registrar-of-dindigul-central-cooperative-bank-and-the-registrar-of-cooperative-societies-and-the-principal-secretary-to-government-cooperation-food-and-consumer-protection-department-and-the-director-ministry-of-finance-department-of-revenue-and-thiru-nitin-gupta-chairperson-central-board-of-direct-taxes-4843</loc>
               <lastmod>2025-09-18T06:53:41.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sivakumar-the-income-tax-officer-ward-2-ramanathapuram-and-the-principal-commissioner-of-income-tax-madurai-and-the-sub-registrar-office-of-the-sub-registrar-veeracholan-virudhunagar-district-18542</loc>
               <lastmod>2025-09-18T06:53:41.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-shyam-sundar-dhanuka-union-of-india-and-others-187</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manab-paul-union-of-india-ors-13960</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-circle-4-2-hyderabad-society-for-integrated-development-in-urban-rural-areas-sidur-312-2007</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-venkateswara-hatcheries-ltd-249-2007</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ll-hyderabad-intergraph-india-limited-799-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-2-it-towers-a-c-guards-hyderabad-jeevan-shakthi-chit-fund-pvt-ltd-56-2015</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-1-hyderabad-divi-s-laboratories-limited-199-2018</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-victory-projects-limited-605-2006</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-hyderabad-hyderabad-race-club-41-2018</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/binay-ranjan-ray-union-of-india-ors-mat-770-of-2023</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-r-c-c-sales-pvt-ltd-233-2007</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-l-chains-the-pr-commissioner-of-income-tax-1-and-another-638</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajan-dhir-principal-commissioner-of-income-tax-shimla-64-2016-65-2016</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajan-dhir-principal-commissioner-of-income-tax-shimla-64-2016-65-2016</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sajeev-puthanvila-janardhananpillai-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-new-delhi-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-principal-commissioner-of-income-tax-26686</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-service-pensioners-co-operative-society-ltd-the-income-tax-officer-ward-2-1-and-the-commissioner-of-income-tax-appeals-and-the-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-26015</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alhind-travel-portal-llp-national-tax-officer-national-e-assessment-centre-income-tax-department-delhi-20172</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-construct-fz-llc-assistant-commissioner-of-income-tax-circle-int-tax-1-2-2-and-anr-10672-2023</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-jodh-2023-14-rajesh-kalra-hanumangarh-town-dcit-circle-1-bikaner</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-204-coch-2021-24-the-ito-ward-2-kalpetta-kalpetta-m-s-vellamunda-service-co-op-bank-ltd-wayanad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6180-del-2019-14-maakhan-milk-products-pvt-ltd-haryana-ito-ward-1-5-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-del-2021-24-dlf-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2829-del-2018-14-madan-mohan-sharma-meerut-ito-ward-1-4-meerut</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-352-mum-2023-24-ito-ward-28-2-1-navi-mumbai-mahesh-ladharam-bhadra-navi-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-jpr-2023-14-shri-chandraprabh-charitable-sanstha-jaipur-ito-exemption-ward-1-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-mum-2023-14-m-s-kvr-infra-mumbai-acit-30-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ctk-2023-14-arati-behera-cuttack-dcit-asmnt-circle-2-1-cuttack</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-kol-2023-23-m-s-trinetra-vincom-pvt-ltd-kolkata-ito-wd-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pan-2021-14-karnatak-goa-pradesh-maheshwari-sabha-bijapur-cit-exemption-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-pan-2022-14-vyavasaya-seva-sahakari-sangha-limited-kadatoka-income-tax-officer-ward-2-karwar</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-pan-2022-14-directorate-of-health-services-employees-co-operative-society-ltd-panaji-income-tax-officer-ward-1-4-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-mum-2023-14-m-s-tera-naturals-resources-private-limited-mumbai-ito-ward-3-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-pan-2018-14-m-s-vic-industries-sattari-goa-income-tax-officer-ward-2-5-panaji</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-pan-2020-14-dcit-circle-1-1-panaji-dempo-industries-private-ltd-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-mum-2020-14-everest-industries-ltd-noida-dy-cit-circle-1-thane</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-mum-2023-14-surya-amp-company-mumbai-assistant-commissioner-of-income-tax-17-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-jodh-2019-14-acit-circle-exemption-jodhpur-pali-textile-common-effluent-treatment-plant-pali</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-pun-2023-14-m-s-pratham-constructions-pune-principal-commissioner-of-income-tax-central-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2595-mum-2016-14-dcit-1-1-1-mumbai-cabot-india-ltd-navi-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-kol-2020-14-ito-ward-6-1-kolkata-natraj-mercantile-p-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-nag-2017-14-m-s-shree-traders-buldhana-assistant-commissioner-of-income-tax-akola-circle-akola</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-kol-2023-14-dcit-kolkata-l-amp-t-finance-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-mum-2023-14-kmi-business-technologies-pvt-ltd-mumbai-dcit-cir-3-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-pan-2020-14-dcit-circle-1-1-panaji-m-s-dempo-industries-pvt-ltd-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-pan-2020-14-m-s-bhandary-industrial-metals-p-limited-miramar-panaji-the-joint-commissioner-of-income-tax-range-1-panaji</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-chandi-2019-14-shri-ravinder-kumar-ludhiana-acit-cc-2-ludhiana</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-chandi-2021-14-sh-sanjeev-kumar-kathuria-yamuna-nagar-ito-ward-1-yamuna-nagar</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8978-del-2019-14-srf-limited-new-delhi-dcit-circle-1-ltu-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-del-2022-14-the-golden-state-capital-pte-ltd-singapore-dcit-circle-3-1-1-international-taxation-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-chny-2023-14-m-s-j-kalappa-naidu-sons-malai-tamilnadu-the-income-tax-officer-ward-2-tiruvannamalai-nfac-new-dehli-tiruvannamalai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-lkw-2023-14-vikas-arora-sitapur-commissioner-of-income-tax-a-barelly</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-chny-2023-14-thr-trichirapalli-district-amarathy-consumers-co-operative-store-ltd-trichy-trichirapalli-dcit-circle-1-1-trichy-trichy-tiruchirappalli</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-chandi-2023-14-telecom-sector-skill-council-gurgaon-dcit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-chny-2020-14-shri-s-tulasidoss-nedunselian-chennai-acit-cc-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-chny-2020-14-shri-s-tulasidoss-nedunselian-chennai-acit-cc-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-bang-2021-14-telefonica-de-espana-sa-bangalore-deputy-commissioner-of-income-tax-international-taxation-circle-2-2-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-viz-2023-14-annapurna-charitable-society-visakhapatnam-income-tax-officer-exemption-ward-visakhapatnam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-pan-2017-14-ito-ward-2-3-belgavi-shri-rafiq-m-patwegar-belgavi</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-viz-2022-14-jiyyana-venkatrayudu-kakinada-assistant-commissioner-of-income-tax-circle-1-kakinada</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-viz-2023-14-sri-chaganti-satsangam-pithapuram-income-tax-officer-exemptions-ward-rajahmundry</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-viz-2022-14-dhairya-lakshmi-cellular-vijayawada-income-tax-offficer-ward-2-1-vijayawada</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-viz-2022-14-potluri-phanendra-babu-visakhapatnam-income-tax-officer-ward-3-2-visakhapatnam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-jodh-2017-14-m-s-bharat-cera-glass-limited-bhilwara-ito-ward-3-bhilwara</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-pan-2019-14-joint-commissioner-of-income-tax-special-range-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-jodh-2023-24-aztec-shiva-handicrafts-amp-arts-pvt-ltd-jodhpur-acit-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-jodh-2022-14-r-k-carriers-india-private-limited-udaipur-acit-circle-1-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-coch-2021-24-the-ito-ward-2-tirur-tirur-m-s-karuvarakundu-service-co-op-bank-ltd-malappuram</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-chny-2023-24-d-r-balakrishna-raja-chennai-acit-central-cir-3-3-chennai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1740-mum-2023-14-mangal-welfare-charitable-trust-mumbai-exem-ward-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-kol-2023-14-nhk-foundation-purba-medinipur-ito-ward-27-3-haldia-haldia</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-kol-2022-14-m-s-govardhan-overseas-pvt-ltd-kolkata-pcit-2-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-pan-2018-14-basavraj-siddappa-bhavikatti-belgavi-ito-ward-2-2-belagavi</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jodh-2020-14-narayan-singh-choudhary-kuchaman-ito-ward-1-makrana</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-jodh-2019-14-dcit-central-circle-2-udaipur-m-s-ashapurna-infraproject-pvt-ltd-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-chny-2023-14-idumben-knitters-tirupur-chennai-acit-circle-1tirupur-tirupur-chennai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-227-coch-2021-24-the-ito-kannur-the-payyannur-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-jodh-2017-14-acit-circle-bhilwara-m-s-suraj-fabrics-industries-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-chny-2021-14-thilak-ram-anjani-ram-krishnagiri-ito-ward-1-kishnagiri</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-jodh-2018-14-shri-gopal-soni-bikaner-acit-circle-1-bikaner</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3279-mum-2022-14-estate-of-ramniklal-rajmal-mehta-mumbai-dy-cit-cc-8-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-jodh-2019-14-dcit-central-circle-2-udaipur-m-s-ashapurna-infraproject-pvt-ltd-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-del-2023-14-leapfrog-financial-inclusion-india-ii-ltd-mauritius-acit-circle-2-2-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-chandi-2020-14-shri-rajbir-sharma-kurukshetra-ito-kurukshetra</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-del-2019-14-nihon-parkerizing-india-pvt-ltd-gurgaon-acit-osd-circle-18-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-209-chny-2022-24-adit-cpc-bengaluru-amutha-chennai</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5606-del-2019-14-cosmo-films-ltd-new-delhi-dcit-circle-6-2-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-191-chny-2022-24-adit-cpc-bengaluru-m-s-saravana-selfavathnam-retail-private-limited-chennai</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-jodh-2023-14-shri-shyamsundar-soni-karta-huf-bikaner-acit-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-jodh-2023-14-shri-shyamsundar-soni-karta-huf-bikaner-acit-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-jodh-2023-14-shri-shyamsundar-soni-karta-huf-bikaner-acit-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-bang-2014-14-sri-h-s-abdul-hafeex-sayeed-acit</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-nag-2023-24-income-tax-officer-ward-4-3-nagpur-waghmare-food-products-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-nag-2023-14-naresh-laxminarayan-grover-nagpur-nation-faceless-assessement-centre-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-kol-2023-14-netra-pradip-rural-eye-trust-hooghly-cit-e-kol-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4969-del-2018-14-acit-circle-18-2-noida-noida-toll-bridge-co-ltd-noida</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1867-del-2023-14-satish-chand-delhi-ito-ward-29-1-delhi</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4970-del-2018-14-acit-circle-18-2-noida-noida-toll-bridge-co-ltd-noida</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-pun-2021-14-bny-mellon-international-operations-india-pvt-ltd-pune-assessing-officer-national-e-assessment-centre-delhi</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-bang-2022-14-sri-channakeshava-bangalore-assistant-commissioner-of-income-tax-central-circle-1-2-bengaluru</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-bang-2023-14-employees-provident-fund-organisation-bangalore-deputy-commissioner-of-income-tax-tds-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-srt-2023-14-shri-dipesh-sureshbhai-patel-surat-income-tax-officer-ward-1-vapi</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-bang-2023-14-employees-provident-fund-organisation-bangalore-deputy-commissioner-of-income-tax-tds-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-chny-2023-14-m-s-beach-mineraals-company-tirunelveli-kuttam-kuttam-b-o-acit-central-circle-1-madurai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7668-del-2019-14-modernistic-attire-p-ltd-delhi-dcit-central-circle-2-gurgaon</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-pan-2023-24-digamber-shankar-naik-karwar-ito-ward-2-karwar</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-jpr-2022-14-satya-narain-parwal-jaipur-income-tax-officer-ward-3-2-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-pun-2022-14-suvarnayug-sahakari-bank-ltd-pune-pune-ao-circle-6-income-tax-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pan-2020-14-jcit-special-range-panaji-chowgule-steamships-limited-marmugao</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-srt-2022-24-the-dcit-circle-3-3-surat-m-s-keshri-exports-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-mum-2023-14-rajendra-karbhari-bodake-mumbai-ito-28-2-5-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-srt-2022-24-the-deputy-commissioner-of-income-tax-circle-3-3-surat-keshri-exports-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-307-mum-2023-24-shri-mukul-kakar-mumbai-acit-21-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2818-del-2022-14-poonam-ghaziabad-ito-ward-2-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7154-del-2019-14-anand-pershad-jaiswal-new-delhi-dcit-central-circle-4-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-del-2022-14-acit-central-circle-ii-noida-samtel-machine-amp-projects-p-ltd-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-mum-2022-14-aptar-pharma-india-pvt-ltd-as-sucessor-to-aptar-beauty-and-home-india-pvt-ltd-mumbai-nfac-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-jodh-2023-14-maharana-pratap-khelgaonsociety-udaipur-cit-e-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-jodh-2017-14-manoj-singhvi-jodhpur-dcit-central-circld-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-178-mum-2023-24-the-income-tax-officer-12-2-1-mumbai-m-s-edocs-solutions-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-chandi-2023-14-smt-jarnail-kaur-mohali-ito-ward-6-4-mohali</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-bang-2023-23-smt-gali-vanaja-bellary-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2693-del-2022-14-mjg-suraksha-p-ltd-delhi-ito-ward-17-3-del-ward-36-91-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-hyd-2020-14-ravinder-reddy-gaddam-raja-hyderabad-dy-commissioner-of-income-tax-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-hyd-2022-14-late-sri-atul-shantilal-poorabia-represented-by-l-r-alpa-atul-poorabia-hyderabad-ito-ward-12-3-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-del-2020-14-rakesh-kumar-aggarwal-delhi-ito-ward-40-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-925-del-2023-14-spreading-smiles-gurgaon-cit-exemption-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2271-mum-2011-14-ba-continuum-india-p-ltd-since-merged-wotj-ba-cotinuum-solutions-p-ltd-mumbai-ito-wd-9-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-jodh-2023-14-shri-chutra-ram-choudhary-barmer-dc-cen-cir-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-del-2020-14-acit-circle-27-1-new-delhi-u-k-paints-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1901-del-2023-14-devender-mavi-gautom-buddh-nagar-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-mum-2016-14-cabot-india-ltd-mumbai-acit-15-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-pun-2022-24-assistant-commissioner-of-income-tax-pune-m-s-alfa-laval-india-ltd-pune</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-mum-2016-14-cabot-india-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-jodh-2023-14-manish-kumar-mali-bhilwara-ito-ward-5-bhilwara</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-mum-2022-14-asus-india-pvt-ltd-mumbai-the-ld-addl-joint-deputy-acit-ito-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-ctk-2023-14-mirnal-mehta-cuttack-ito-wrd-2-4-cuttack</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7264-del-2019-14-acit-circle-1-1-exemptions-new-delhi-lakshmipat-singhania-education-foundation-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-pun-2023-14-vijay-shriram-gundale-nanded-assistant-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-pun-2023-14-joint-commissioner-of-income-tax-osd-cricle-1-kolhapur-rbl-bank-ltd-kolhapur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-167-bang-2023-24-m-s-metricstream-infotech-india-private-limited-bengaluru-assistant-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-nag-2023-24-dcit-cpc-bengaluru-premchand-kanhaiyalal-thakur-amravati</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-nag-2023-24-assistant-commissioner-of-income-tac-circel-3-nagpur-supriya-packaging-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/horizon-builders-developers-pr-commissioner-of-income-tax-ii-amritsar-punjab-392</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-sukhdham-infrastructures-llp-164-2023</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-2-kolkata-salarpuria-properties-pvt-ltd-itat-157-2023</loc>
               <lastmod>2025-09-18T06:57:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alapatt-brothers-deputy-commissioner-of-income-tax-corporate-circle-1-1-and-joint-commissioner-of-income-tax-cpc-and-central-board-of-direct-taxes-and-union-of-india-ministry-of-finance-direct-taxes-department-22608</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suram-trust-and-prashant-s-son-trust-and-prashant-s-daughter-trust-deputy-commissioner-of-income-tax-circle-exemption1-1-delhi-and-ors-15005-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/religare-advisors-limited-formerly-known-as-religare-wealth-management-limited-assistant-commissioner-of-income-tax-circle-19-1-delhi-ors-4769-2023</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-del-2022-14-yogesh-kumar-panipat-pr-cit-rohtak</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-del-2023-14-golden-traders-amroha-ito-ward-1-4-amroha</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-viz-2022-23-the-kakateeyta-mutually-aided-thrift-amp-credit-co-operative-society-limited-tenali-the-income-tax-officer-ward-1-tenali</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-srt-2023-14-shri-devendrasinh-ramsinh-rana-l-h-of-late-shri-mahendra-ramsinh-rana-bhgaruch-income-tax-officer-ward-1-3-bharuch</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-mum-2023-14-sachin-vilas-chaugule-mumbai-cit-appeals-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-pun-2019-16-sanjay-sadashiv-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-del-2022-14-jcit-central-circle-19-new-delhi-delhi-m-s-jaquar-and-company-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-mum-2023-14-dcit-cc-2-3-mumbai-m-s-trident-marbles-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-jpr-2023-14-vinaya-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-734-pun-2023-14-vidya-pradip-zende-ahmednagar-the-assistant-commissioner-of-income-tax-ahmednagar</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-jpr-2023-14-renu-khunteta-jaipur-ito-ward3-2-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-jpr-2023-14-priyanka-khandelwal-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-jpr-2023-14-m-s-rajasthan-rajya-vidyut-prasaran-nigam-ltd-vidyut-bhawan-jan-path-jyoti-nagar-jaipur-dcit-circle-6-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-rjt-2022-14-shri-milind-pankajbhai-shroff-junagadh-the-principal-commissioner-of-income-tax-1-rajkot</loc>
               <lastmod>2025-11-14T14:43:34.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-asr-2019-14-sh-ashok-kumar-moga-income-tax-officer-moga</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-asr-2019-16-sh-syad-ali-shah-srinagar-assisttant-commissioner-of-income-tax-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-asr-2021-14-mr-vishal-batra-ludhiana-deputy-commissioner-of-income-tax-central-circle-1-ludhiana</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-asr-2023-14-shri-rajesh-kumar-kapurthala-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-asr-2023-14-managing-committeee-swami-premanad-mahavidyalaya-mukerian-commissioner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-asr-2023-14-m-s-worldwide-fourtune-homes-kathua-deputy-commissioner-of-income-tax-central-circle-jammu</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-asr-2023-24-m-s-stock-exchange-customer-protection-fund-ludhiana-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-asr-2022-14-shri-jasbir-singh-amritsar-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-asr-2023-14-hindu-co-operative-bank-limited-pathankot-deputy-commissioner-of-income-tax-central-ciecle-1-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-asr-2023-14-m-s-bains-cooperative-thrift-and-credit-society-hoshiarpur-income-tax-officer-ward-1-1-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-asr-2014-14-the-income-tax-officer-jalandhar-smt-baneet-kaur-bhasin-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-asr-2017-14-mukesh-mehra-amritsar-the-income-tax-officer-ward-1-2-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-asr-2023-14-shri-maharaja-aggarsain-vikas-trust-mansa-commissioner-of-income-tax-exemptions-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-asr-2023-24-shri-ravi-narula-ferozepur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-asr-2023-24-shri-arun-narula-amritar-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-asr-2016-23-the-pr-commissioner-of-incometax-jalandhar-sh-gurdev-singh-s-b-s-nagar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-asr-2018-14-shri-dharminder-singh-amritsar-income-tax-oficer-ward-4-1-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-asr-2019-14-deputy-commissioner-of-income-central-circle-amritsar-measage-j-r-agrotech-private-limited-gurdaspur</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-asr-2019-14-sukhmani-society-for-citizen-services-bathinda-income-tax-officer-exemption-ward-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-asr-2023-14-shri-gurmeet-singh-bathinda-income-tax-officer-ward-1-3-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-asr-2019-14-m-s-j-r-d-international-pvt-ltd-delhi-dy-coommissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-asr-2023-14-edumust-jalandhar-commissioner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-asr-2023-14-sher-e-kashmir-collage-of-education-unit-of-pir-panchal-education-trust-jammu-income-tax-officer-ward-jammu</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-asr-2023-14-shri-darshan-kumar-garg-bathinda-deputy-commissioner-of-incoe-tax-circle-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-asr-2023-14-shri-jaswant-singh-jalandhar-income-tax-officer-ward-4-3-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-srt-2023-14-amrita-gem-pvt-ltd-surat-income-tax-officer-ward-1-1-1-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-srt-2023-14-assistant-commissioner-of-income-tax-circle-2-1-1-surat-pandesara-green-environment-water-welfare-coop-society-limited-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-srt-2023-14-shri-jain-swetamber-terapanthi-sabha-surat-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-srt-2023-14-navsari-mehta-family-zampa-maholla-muktad-trust-navasri-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-srt-2022-14-m-s-white-willow-surat-income-tax-officer-ward-1-3-5-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-srt-2022-14-rajesh-c-dalal-huf-surat-addl-jt-deputy-asst-cit-national-e-assessment-center-delhi-delhi</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-rjt-2020-14-shree-murlidhar-jewellers-jamnagar-the-pr-cit-iv-jamnagar</loc>
               <lastmod>2025-09-25T08:24:23.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-mum-2023-14-omshanti-universal-private-limited-mumbai-national-faceless-appeal-centre-nfac-delhi</loc>
               <lastmod>2025-12-25T08:18:31.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-mum-2022-14-m-s-doit-creations-india-pvt-ltd-mumbai-pr-comm-of-income-tax-central-circle-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-mum-2023-14-modern-veer-rays-security-force-india-private-limited-mumbai-assistant-director-of-incometax-cpc-bangalore</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-502-mum-2023-24-dcit-15-3-2-mumbai-m-s-sincetele-info-solutiions-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-mum-2023-14-hemant-manmohan-panchamiya-mumbai-addl-joint-deputy-acit-ito-national-e-assessment-centre-delhi</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sabu-adathara-paily-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-new-delhi-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-principal-commissioner-of-income-tax-26609</loc>
               <lastmod>2025-12-25T09:35:21.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-academy-of-construction-assistant-director-of-income-tax-exemptions-1-hyderabad-500-2006-555-2013-556-2013-2143-2014-293-2014</loc>
               <lastmod>2025-12-25T09:35:19.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-hyd-2017-14-dcit-circle-2-1-hyderabad-hyderabad-kmc-constructions-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-bang-2023-14-m-s-ksrtc-passengers-accident-relief-fund-trust-bangalore-income-tax-officer-exemptions-ward-1-bengaluru</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-182-bang-2023-24-sri-peddanna-suresh-shivamoga-the-income-tax-officer-ward-1-amp-tps-shivamogga</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-kol-2023-14-prasun-dutta-bankura-ito-ward-3-1-bankura</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-830-chny-2023-14-tamarai-mills-limited-coimbatore-dcit-corporate-circle-1-coimbatore-coimbatore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-kol-2021-14-deluse-abasan-p-ltd-kolkata-ito-ward-14-1-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-del-2021-14-nldk-timbers-private-limited-new-delhi-dcit-circle-11-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-chandi-2022-24-megacity-sales-private-limited-ludhiana-pr-cit-1-ludhiana</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-chny-2023-14-guindy-machine-tools-ltd-chennai-acit-corporate-circle-2-1-chennai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-chandi-2020-24-ito-ward-1-4-chandigarh-m-s-fateh-homes-pvt-ltd-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-193-mum-2023-24-m-s-lupin-ltd-mumbai-acit-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-mum-2022-14-m-s-eagle-infra-india-limited-mumbai-acit-central-circle-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3687-mum-2016-14-iot-infrastrcture-amp-energy-services-ltd-mumbai-addl-cit-10-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-del-2023-14-jt-cit-osd-central-circle-16-new-delhi-saket-education-society-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-mum-2023-23-tata-motors-ltd-mumbai-dy-commissioner-of-income-tax-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-bang-2021-14-united-breweries-limited-bangalore-joint-commissioner-of-income-tax-special-range-7-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3000-del-2022-14-vivek-dutta-faridabad-dcit-circle-2-1-faridabad</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-895-del-2020-14-united-artlogistics-private-limited-new-delhi-ito-ward-27-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-del-2022-14-vivek-dutta-faridabad-dcit-circle-2-1-faridabad</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-jpr-2023-14-ar-rashid-education-and-welfare-socity-jaisalmer-the-cit-exemption-jaipur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-del-2023-14-jt-cit-central-circle-16-new-delhi-saket-education-society-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-nag-2019-14-shri-ashish-p-panjwani-nagpur-additional-commissioner-of-income-tax-tds-range-1-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-bang-2023-14-m-s-vinayaka-enterprises-srisi-deputy-commissioner-of-income-tax-central-circle-2-1-bengaluru</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1823-mum-2023-14-sanghamitra-prakash-patil-mumbai-ito-34-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-rjt-2022-14-m-s-dharti-engineers-amreli-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-del-2021-14-dcit-circle-4-new-delhi-sudhir-power-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6660-del-2014-14-m-s-hind-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ahd-2022-14-the-acit-circle-1-1-1-vadodara-anwesha-engineering-and-projects-ltd-vadodara</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3927-del-2019-14-ashok-kumar-chitlangia-new-delhi-acit-circle-28-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9241-del-2019-14-bueno-foods-private-limited-new-delhi-acit-circle-5-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-pan-2018-14-income-tax-officer-ward-2-3-belgavi-belgavi-shree-bhagyalaxmi-sahakari-sakkare-karkhane-niyamit-belagavi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-rjt-2021-14-smt-trushaba-c-manek-l-h-of-late-shri-chandrasinh-p-manek-properitor-of-dwarkesh-enterprise-okha-dist-jamnagar-the-pr-cit-jamnagar-jamnagar</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-337-mum-2023-24-income-tax-officer-ward-41-3-1-mumbai-dipen-kumarpal-parekh-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2136-del-2017-14-lakshman-tools-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-del-2021-14-sudhir-power-ltd-new-delhi-dcit-circle-4-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-56-ahd-2021-16-the-dcit-central-circle-2-vadodara-m-s-karmvir-builders-nadiad</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-jpr-2023-14-sh-sunil-dutt-jain-prop-m-s-jain-food-products-266-33-diggi-chowk-ajmer-acit-central-circle-ajmer</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-pan-2021-14-fomento-karnataka-mining-company-private-limited-now-amalgamated-with-fomento-resources-private-limited-panaji-joint-commissioner-of-income-tax-margao-range-margao</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-ahd-2018-14-nareshkumar-manilal-senma-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-ahd-2018-14-nareshkumar-manilal-senma-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-ahd-2018-14-subhashbhai-bharatbhai-hindocha-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-bang-2023-14-m-s-yashaswi-fish-meal-and-oil-company-udupi-deputy-commissioner-of-income-tax-central-circle-1-mangalore</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6194-del-2017-14-acit-central-circle-18-new-delhi-jagat-overseas-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1366-ahd-2018-14-subhashbhai-bharatbhai-hindocha-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-nag-2019-14-income-tax-officer-ward-1-4-nagpur-shri-prenish-umakant-pachabhaiye-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pan-2022-14-the-omkar-urban-co-operative-credit-society-limited-belagavi-income-tax-officer-ward-1-belagavi</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-pan-2023-14-m-s-sangam-souhard-credit-sahakari-limited-bagalkot-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-pun-2023-14-meenal-hemanshu-nandola-pune-the-income-tax-officer-ward-5-2-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-525-pun-2023-14-mahatma-phule-shikshan-prasarak-mandal-pune-income-tax-office-exemption-ward-1-2-pune-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-pun-2023-14-shree-jain-vidya-prasarak-mandal-pune-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-ahd-2018-14-subhashbhai-bharatbhai-hindocha-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-mum-2023-14-vishesh-films-pvt-ltd-mumbai-jcit-osd-tds-circle-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:39:35.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-mum-2023-14-sky-gem-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-jpr-2023-14-akash-promotors-developer-private-limited-2385-akashdeep-complex-ito-ward-1-1-ito-ward-1-1</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-jodh-2021-14-sarda-devi-chechani-udaipur-ito-tds-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-nag-2022-14-gurindersingh-indrajeet-singh-nayyar-nagpur-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-nag-2022-14-m-s-sricon-logistics-pvt-ltd-nagpur-acit-tds-circle-1-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-73-chny-2018-23-smt-m-sasikala-villipuram-ito-ward-2-pollachi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-nag-2019-14-m-s-sunflag-iron-amp-steel-co-ltd-nagpur-deputy-commissioner-of-inocome-tax-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-coch-2023-14-ojin-bakers-medical-college-kozhikode-ito-ward-1-1-kozhikode</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3077-mum-2022-14-acit-2-2-1-mumbai-m-s-messe-frankfurt-trade-fairs-india-pvt-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-812-mum-2023-14-arunkumar-gopaldas-agrawal-mumbai-assistant-commissioner-of-income-tax-19-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-bang-2022-14-kampalapura-guligowda-krishna-bangalore-the-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-kol-2023-14-mstc-ltd-kolkata-a-o-cir-1-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-58-kol-2022-16-m-s-bhagwati-foods-pvt-ltd-for-the-merged-company-manis-baking-solutions-pvt-ltd-kolkata-d-c-i-t-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-80-kol-2022-16-dcit-cc-2-2-kolkata-kolkata-bholebaba-consultants-llp-paschim-midnapur</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-85-kol-2022-16-d-c-i-t-cc-2-2-kolkata-kolkata-m-s-positive-traders-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-86-kol-2022-16-d-c-i-t-cc-2-2-kolkata-kolkata-m-s-positive-traders-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-92-kol-2022-16-dcit-cc-2-2-kolkata-kolkata-m-s-swarna-kalash-commercial-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-kol-2023-14-yash-engineeringh-pvt-ltd-kolkata-i-t-o-ward-7-2-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-kol-2023-14-m-s-m-kantilal-amp-co-kolkata-ito-ward-36-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-kol-2023-14-saraswati-gupta-howrah-i-t-o-ward-47-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-kol-2023-14-saraswati-gupta-howrah-i-t-o-ward-47-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-kol-2023-14-acit-cir-29-kolkata-m-s-steel-authority-of-india-employees-co-op-cr-society-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-kol-2020-23-m-s-exide-industries-ltd-kolkata-d-c-i-t-circle-1-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-kol-2023-14-apeejay-pvt-ltd-kolkata-d-c-i-t-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-kol-2023-14-jhankeswari-mata-co-op-labour-contract-society-ltd-burdwan-acit-cir-1-burdwan-burdwan</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-kol-2022-14-sunita-chanani-kolkata-ito-ward-36-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-kol-2023-14-m-s-h-s-virdi-chittaranjan-burdwan-west-i-t-o-ward-2-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-kol-2023-14-the-cricket-association-of-bengal-kolkata-dcit-circle-1-1-exemption-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-81-kol-2023-16-nischay-distributors-pvt-ltd-kolkata-dcit-cc-4-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-kol-2019-14-bina-gupta-kolkata-principal-commissioner-of-income-tax-10-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-kol-2022-14-manish-badalia-kolkata-i-t-o-ward-2-2-hooghly-hooghly</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-kol-2023-14-popular-complex-advisory-pvt-ltd-kolkata-ito-ward-1-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-kol-2018-14-business-function-consultancy-pvt-ltd-kolkata-ito-ward-5-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-kol-2019-14-anjali-suppliers-pvt-ltd-kolkata-i-t-o-ward-12-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-kol-2021-14-binayak-imagine-amp-diagnostic-pvt-ltd-kolkata-dcit-cir-7-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-kol-2022-14-m-s-kanupriya-commercial-pvt-ltd-kolkata-d-c-i-t-circle-11-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-ind-2021-14-smt-nayana-jayesh-patel-indore-acit-osd-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-ind-2023-14-m-s-essargee-construction-pvt-ltd-bhopal-the-ito-1-5-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-ind-2022-24-omprakash-gupta-bhopal-assistant-commissioner-of-income-tax-central-ii-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-ind-2022-24-omprakash-gupta-bhopal-assistant-commissioner-of-income-tax-central-ii-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ind-2021-14-santosh-agrawal-bhopal-the-pr-cit-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-ind-2022-14-shri-naresh-navlani-indore-the-dcit-central-circle-2-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-ind-2022-16-the-acit-central-1-indore-indore-shri-krishna-devcon-p-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-ind-2022-16-smt-aprna-shinde-goa-the-dy-cit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-bang-2011-14-m-s-isoft-health-management-india-pvt-ltd-chennai-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-ind-2017-16-smt-parul-bansal-bhopal-the-acit-central-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-ind-2022-14-m-s-andritz-hydro-private-limited-bhopal-the-dcit-circle-1-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ind-2023-14-the-dcit-central-2-indore-smt-pritiben-patel-barwani</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-259-ind-2019-16-rajkumar-madan-indore-acit3-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-ind-2023-24-pr-cit-2-bhopal-m-s-kamla-construction-co-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ind-2023-14-shri-santosh-mandloi-indore-the-ito-5-4-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ind-2022-14-neena-dadwani-ujjain-pcit-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smrk-investment-finance-private-limited-formerly-known-as-crystal-vintrade-private-limited-income-tax-officer-ward-7-1-kolkata-ors-9613</loc>
               <lastmod>2025-12-25T09:00:19.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surendra-kumar-union-of-india-thru-secy-ministry-of-finance-new-delhi-and-others-5564</loc>
               <lastmod>2025-12-25T10:30:23.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajiya-sultan-and-sunil-kumar-h-p-university-and-union-of-india-5775-2021-1284-2022</loc>
               <lastmod>2025-12-25T10:30:25.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vimlendu-vimal-ito-ward-3-1-gaya-7517</loc>
               <lastmod>2025-12-25T10:20:26.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-and-c-i-xavier-and-m-natarajan-and-m-t-cheriyan-and-r-s-rosechandran-and-n-u-appukutthan-and-remani-c-and-p-koya-and-t-c-sudheer-bose-and-k-mani-and-vasudevan-n-nambisan-and-s-arunchalam-pillai-and-t-santha-and-lilly-p-m-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-65</loc>
               <lastmod>2025-12-25T11:05:21.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/healthcare-global-enterprises-limited-the-assistant-deputy-commissioner-of-income-tax-circle-2-2-1-bangalore-and-central-processing-center-income-tax-department-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-national-faceless-assessment-centre-and-the-principal-commissioner-of-income-tax-bangalore-2-and-the-chief-commissioner-of-income-tax-tds-bangalore-and-the-commissioner-of-income-tax-centralized-processing-centre-and-the-director-general-of-income-tax-systems-15543</loc>
               <lastmod>2025-12-25T09:45:22.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fathima-najmudheen-union-of-india-and-the-income-tax-officer-ward-1-tps-21882</loc>
               <lastmod>2025-12-25T11:10:17.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-deputy-labour-commissioner-cum-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:20:22.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-deputy-labour-commissioner-cum-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:20:22.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-s-k-pattanashetty-and-sri-m-g-tapakeer-and-sri-a-g-lakshmipathi-and-smt-p-s-geethadevi-and-sri-l-veeranna-and-smt-k-nagarathna-and-t-shivarudrappa-and-sri-n-venkateshan-and-sri-t-r-narasegowda-and-sri-j-manbahadur-and-sri-s-jagadeswarappa-and-sri-d-siddhartha-and-sri-s-c-siddappa-and-sri-k-s-vasudev-and-sri-dyamappa-a-shiddapanavar-and-sri-kallappa-d-hugar-and-sri-v-ramaprasad-and-sri-g-k-sanjeevaiah-and-sri-sudhakar-and-sri-y-basavarajaih-and-sri-m-n-muddegowda-and-sri-srinivas-and-sri-b-k-jayaprakash-and-sri-neelappa-t-shivalli-and-sri-m-s-sanjeevappa-and-sri-m-maheshwarappa-and-sri-muppanna-m-sajjan-and-sri-basavaraj-i-hooli-and-sri-s-s-pattanashetti-and-sri-s-m-ifekharulla-and-sri-ramakrishna-and-sri-n-vijayakumar-and-sri-v-c-choudhari-and-sri-karibasappa-hamsabhavi-and-sri-t-krishnamurthy-and-sri-t-c-devaraju-and-smt-geetha-j-and-sri-h-k-padmanabhan-and-sri-basvantappa-d-benni-and-sri-s-b-sudarshan-and-dr-m-y-shanbhogue-and-sri-nagabhushana-reddy-and-sri-s-r-basavaradder-and-sri-s-stephen-and-sri-s-g-suresh-and-v-rajanna-and-h-anjaneya-and-s-p-prahallada-and-ramesha-and-ekashirajaiah-and-k-basavaraj-and-s-s-shahapur-and-m-n-nagaraj-and-gurumurthy-c-and-s-g-bannigidad-and-ashok-kumar-and-v-rangaswamy-union-of-india-ministry-of-labour-employment-and-employees-provident-fund-organisation-and-regional-p-f-commissioner-zonal-office-bengaluru-zone-and-regional-p-f-commissioner-regional-office-yelahanka-and-regional-p-f-commissioner-epfo-regional-office-hubli-and-regional-p-f-commissioner-epfo-regional-office-kalaburagi-and-regional-p-f-commissioner-bhavishya-nidhi-bhavan-mysore-and-karnataka-state-seed-and-organic-certification-agency-5951-2020</loc>
               <lastmod>2025-12-25T12:00:24.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3711-mum-2017-14-dcit-10-2-2-mumbai-mighty-construction-p-ltd-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-mum-2023-14-d-c-polyester-limited-mumbai-dcit-central-circle-6-4-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-mum-2023-14-e-ally-consulting-india-pvt-ltd-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2907-mum-2008-14-m-s-zensar-technologies-ltd-mumbai-the-dcit-2-3-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-mum-2021-14-volkart-fleming-shipping-amp-services-ltd-mumbai-acit2-3-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6389-mum-2019-14-mitra-trading-amp-exports-pvt-ltd-mumbai-acit-7-2-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-mum-2023-14-bimladevi-toshniwal-mumbai-ito-31-1-3-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-mum-2023-14-bimladevi-toshniwal-mumbai-income-tax-officer-3-1-3-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-mum-2023-14-thane-postal-employees-co-operative-credit-society-limited-mumbai-pcit-thane-1-thane</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-hyderabad-keshava-rao-and-associates-347-2018</loc>
               <lastmod>2025-12-25T10:20:25.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-hyd-2020-23-jaya-balajee-real-media-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-3-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-hyd-2022-14-sai-charan-townships-hyderabad-acit-central-circle-3-3-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-156-mum-2023-24-income-tax-officer-42-2-2-mumbai-giri-bahadur-navi-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-mum-2022-14-ultratech-cement-limited-mumbai-acit-cc-1-4-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-mum-2023-14-acit-2-2-1-mumbai-m-s-lic-housing-finance-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3525-mum-2019-14-ajay-prakash-mumbai-ito-24-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-mum-2023-14-s-n-sarawgi-huf-mumbai-income-tax-officer-ward-21-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6591-mum-2010-14-procter-amp-gamgle-hygiene-amp-healthcare-ltd-mumbai-acit-cir-7-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-mum-2022-14-income-tax-dept-24-1-1-mumbai-gitika-ganesh-sane-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-luthra-new-india-assurance-co-and-another-8367-2012</loc>
               <lastmod>2025-12-25T09:45:19.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-c-petroleum-vaduvanchal-thommatchal-vaduvanchal-p-o-waynad-income-tax-officer-ward-1-and-the-national-faceless-assessment-centre-and-the-national-faceless-appeal-centre-27334</loc>
               <lastmod>2025-12-25T09:35:21.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hosdurg-beedi-workers-industrial-service-type-co-operative-society-ltd-the-income-tax-officer-ward-1-tps-kasaragod-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-assessment-unit-national-e-assessment-centre-delhi-and-the-principal-commissioner-of-income-tax-13984</loc>
               <lastmod>2025-12-25T09:35:20.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/c-and-e-limited-the-principal-commissioner-of-income-tax-kolkata-u2013-4-135-2023</loc>
               <lastmod>2025-12-25T09:00:19.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-ahd-2022-14-sat-samaj-kadva-patidar-charitable-trust-mehsana-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-ahd-2022-14-shree-valinathji-charitable-trust-mehsana-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-ahd-2023-14-advanced-fertility-and-endoscopic-centre-ahmedabad-the-dy-cit-circle-4-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-rjt-2020-14-shri-saileshbhai-shambhubhai-hirpara-jetpur-the-dcit-circle-1-2-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-rjt-2023-24-the-dy-commr-of-income-tax-cir-1-jamnagar-m-s-seabird-marine-services-p-ltd-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3266-ahd-2011-14-the-ito-ward-2-palanpur-shri-agrawal-j-v-banaskantha</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-ahd-2018-14-dcit-circle-4-1-2-ahmedabad-m-s-takshashila-realites-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-ahd-2017-14-weatherford-drilling-amp-production-services-india-pvt-ltd-vadodara-the-asstt-commissioner-of-income-tax-circel-2-1-2-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-ahd-2019-14-shri-jignesh-kanubhai-patel-ahmedabad-the-acit-circle-6-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-rjt-2023-14-shri-babulal-miyaram-gadri-jamnagar-the-ito-tds-3-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-ahd-2020-14-gujarat-infrapipes-pvt-ltd-vadodara-the-dcit-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-ahd-2022-14-jyoti-limited-vadodara-the-dy-cit-circle-1-1-2-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-ahd-2022-14-the-acit-circle-1-1-1-vadodara-m-s-jyoti-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-917-ahd-2019-14-baroda-industrial-electrical-products-private-ltd-vadodara-the-ito-ward-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-ahd-2012-14-the-dcit-circle-4-baroda-madhya-gujarat-vij-co-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-ahd-2012-14-madhya-gujarat-vij-co-ltd-baroda-the-addl-cit-range-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1190-ahd-2016-14-the-dcit-circle-2-1-2-baroda-m-s-madhya-gujarat-vij-co-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ahd-2018-14-madhya-gujarat-vij-company-ltd-baroda-acit-circle-2-1-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-rjt-2019-24-the-ito-ward-2-3-porbandar-shri-tulsibhai-p-ladani-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-rjt-2019-24-the-ito-ward-2-3-porbandar-shri-tulsibhai-p-ladani-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1827-ahd-2015-14-dcit-circle-4-1-2-ahmedabad-takshashila-gruh-nirman-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-ahd-2018-14-shri-nareshbhai-ishwardas-patel-gandhinagar-ito-ward-6-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-ahd-2019-14-the-dcit-circle-4-1-2-ahmedabad-takshashila-realities-pvt-ltd-erstwhile-firm-m-s-youngstar-infrastructure-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-rjt-2020-14-shri-kanjibhai-b-rangani-rajkot-gujarat-the-income-tax-officer-ward-5-1-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-rjt-2023-14-shri-tifs-credit-co-operative-society-ltd-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-ahd-2020-14-the-jt-cit-circle-2-1-1-ahmedabad-surendra-mangaldas-sha-huf-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-2023-14-telecon-consultancy-services-llp-new-delhi-the-asstt-commissioner-of-income-tax-central-circle-1-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-89-ahd-2020-24-the-dcit-central-circle-1-1-ahmedabad-m-s-bodal-chemicals-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-rjt-2023-14-shri-bhavish-harilal-moradia-rajkot-the-ito-ward-1-1-3-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-ahd-2022-14-shri-jhotana-kelvani-mandal-jotana-mehsana-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-ahd-2022-14-shree-chamuda-education-trust-ahmedabad-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-41-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-sunit-sudhirbhai-chokshi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-ahd-2022-24-the-acit-circle-2-1-1-ahmedabad-m-s-flax-apparels-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ahd-2020-14-the-ito-ward-1-3-1-ahmedabad-shri-dharmesh-hasmukhbhai-mehta-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-ahd-2023-24-gujarat-state-fertilisers-amp-chemicals-ltd-vadodara-the-dy-cit-central-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-ahd-2023-24-gujarat-state-fertilizers-amp-chemicals-ltd-vadodara-the-dy-cit-central-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-ahd-2018-14-aatash-dredging-and-constructions-pvt-ltd-ahmedabad-dcit-circle-1-ahmdabad</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2505-mum-2021-14-acit-cc-4-2-mumbai-chalet-hotels-ltd-as-a-successor-to-m-s-magna-distribution-amp-warehousing-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2507-mum-2021-14-acit-central-cir-4-2-mumbai-chalet-hotels-ltd-as-a-sucessor-to-magna-distribution-amp-warehousing-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2894-mum-2022-14-krishnamoorthy-ramlingam-mudaliyar-mumbai-assistant-commissioner-of-income-tax-central-circle-3-thane-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-223-mum-2023-24-ito-12-3-1-mumbai-m-s-jagdamba-service-solution-private-limited-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-293-mum-2023-24-asst-cit-circle-9-3-2-mumbai-m-s-future-e-commerce-infrastructure-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-mum-2022-14-m-s-jet-speed-realtors-mumbai-acit-circle-32-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-261-mum-2023-24-fortess-mumbai-comm-of-income-tax-exemption-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-mum-2023-14-shah-construction-company-ltd-mumbai-dy-commissioner-of-income-tax-cenral-circle-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-mum-2023-14-shah-construction-company-ltd-mumbai-dy-commissioner-of-income-tax-cenral-circle-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-mum-2023-14-laxmi-co-operative-housing-society-ltd-mumbai-income-tax-officer-22-2-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-mum-2023-14-sitaram-narayandas-patel-deceased-by-his-legal-heir-ashok-s-patel-mumbai-acit-circle-22-3-at-present-jurisdiction-with-acit-circle-22-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-mum-2017-14-asst-cit-16-2-mumbai-bsr-and-co-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-mum-2023-14-biren-suresh-karani-mumbai-ito-31-1-3-mum</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-mum-2023-14-biren-suresh-karani-mumbai-ito-31-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-280-mum-2023-24-asstt-comm-of-income-tax-circle-2-2-1-mumbai-marvel-industries-limited-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3226-mum-2022-14-rhythm-infrastructure-ltd-mumbai-dcit-central-circle-1-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-coch-2015-14-infoparks-kerala-cochin-the-acit-cochin</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-coch-2017-14-the-dcit-cochin-m-s-fridgehouse-retail-p-ltd-cochin</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-lkw-2019-14-m-s-u-p-hindi-sansthan-lucknow-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-lkw-2022-14-pratap-narain-amp-others-sitapur-pr-commissioner-of-income-tax-bareilly</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-chny-2022-14-income-tax-officer-corporate-ward-2-1-chennai-m-s-eshakti-com-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-chny-2023-14-acit-central-circle-1-2-chennai-m-s-twenty-first-century-management-services-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-chny-2023-14-m-s-new-chennai-township-pvt-ltd-kancheepuram-dcit-osd-corporate-circle-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-chny-2022-14-duraisamy-parameswaran-salem-acit-central-circle-2-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1643-del-2021-14-anoop-kumar-soni-delhi-dcit-cc-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-del-2021-14-anoop-kumar-soni-delhi-dcit-cc-7-delhi</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-del-2021-14-anoop-kumar-soni-delhi-dcit-cc-7-delhi</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-del-2023-14-kunwar-pal-sharma-bulandshahr-ito-ward-2-3-2-bulandshahar</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-del-2020-14-acit-central-circle-14-new-delhi-neha-jewellers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-del-2019-14-vrk-infratech-pvt-ltd-mumbai-ito-ward-2-5-noida</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-del-2022-14-chhaju-ram-law-college-haryana-ito-ward-1-hisar-haryana</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-del-2021-14-bsl-limited-bhilwara-dcit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-del-2021-14-dcit-cc-4-new-delhi-smc-foods-road-uttarpradesh</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-del-2020-14-late-smt-shanti-devi-through-chander-mohan-merwah-as-approved-representative-gurgaon-acit-circle-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-del-2022-14-trishla-buildtech-pvt-ltd-haryana-dcit-central-circle-karnal-haryana</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-chny-2019-14-n-appadurai-chennai-ito-non-corp-ward-20-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-173-chny-2022-24-dcit-cpc-bengaluru-m-s-dpn-spinners-p-ltd-dindigul</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-157-chny-2022-24-the-assesing-officer-cpc-bangalore-ideal-beach-resort-neelankarai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-134-chny-2022-24-dcit-cpc-bengaluru-m-s-chennai-citizen-security-services-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-chny-2023-24-adit-bangalore-airtec-systems-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-869-chny-2022-14-thalavaipandian-sudalaikannu-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-chny-2023-24-shri-anjanevalu-jayapal-chennai-ito-non-corporate-ward-10-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-chny-2023-24-jcit-coimbatore-craftsman-automation-pvt-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-90-chny-2023-24-m-s-amudha-aseptic-food-products-krishnagiri-ito-ward-1-krishnagiri</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-chny-2023-14-jeppiar-educational-trust-chennai-dcit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-chny-2019-23-woosu-automotive-private-limited-thiruvallur-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-chny-2023-14-m-s-amtex-software-solutions-private-limited-chennai-pcit-chennai-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-chny-2023-14-mrs-venkataraman-lakshmi-chennai-ito-non-corp-circle-7-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-del-2023-14-srd-management-company-new-delhi-dcit-circle-22-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3000-del-2019-14-national-agricultural-cooperative-marketing-federation-of-india-new-delhi-acit-circle-32-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5964-del-2019-14-shree-krishna-jewellers-new-delhi-ito-ward-47-4-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-734-del-2023-14-acit-circle-13-1-new-delhi-johnson-matthey-india-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-del-2021-14-amar-udyog-faridabad-ito-ward-1-1-faridabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-del-2023-14-dcit-circle-7-1-new-delhi-exl-services-com-india-pvt-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-del-2023-14-indu-bala-saini-faridabad-ito-ward-1-3-faridabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-mum-2017-14-skf-india-ltd-mumbai-dcit-4-3-2-mumbai</loc>
               <lastmod>2026-02-17T06:28:38.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-jodh-2022-14-deepak-kumar-rajoria-ahmedabad-ito-ward-1-2-bikaner</loc>
               <lastmod>2026-04-10T07:23:59.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-pan-2020-23-colorcon-asia-private-limited-verna-jcit-special-range-panaji</loc>
               <lastmod>2025-04-10T06:21:06.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-del-2018-14-suman-jain-new-delhi-acit-circle-34-1-new-delhi</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-del-2022-14-sarva-capital-llc-new-delhi-acit-circle-3-1-2-international-taxation-new-delhi</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-del-2020-14-ito-ward-2-3-faridabad-saroj-gumber-faridabad</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-viz-2023-14-the-central-goods-amp-serive-tax-and-employees-thrift-and-co-op-credit-society-ltd-kakinada-income-tax-officer-ward-1-kakinada</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-mum-2023-14-income-tax-officer-ward-13-2-3-mumbai-m-s-shivan-giri-steel-limited-mumbai</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ahd-2022-14-the-dcit-inta-taxa-i-ahmedabad-adani-wilmar-ltd-ahmedabad</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-srt-2023-14-kamlesh-jethmal-shah-silvassa-the-principal-commissioner-of-income-tax-valsad</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-mum-2023-14-ito-23-3-6-mumbai-swarnsarita-jewellers-mumbai</loc>
               <lastmod>2023-08-23T20:30:10.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-chny-2018-14-idfc-limited-chennai-dcit-company-circle-ii-3-chennai</loc>
               <lastmod>2023-11-06T16:00:09.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-245-mum-2023-24-rupinder-tandon-mumbai-acit-circle-24-3-mumbai</loc>
               <lastmod>2023-11-10T00:00:12.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-kol-2022-23-m-s-coolhut-merchants-p-ltd-kolkata-ito-ward-5-1-kolkata-kolkata</loc>
               <lastmod>2023-11-04T08:00:10.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ind-2022-14-m-s-maysoordeep-perfumery-house-ltd-indore-the-acit-central-2-indore</loc>
               <lastmod>2023-11-04T17:00:10.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4414-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4415-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-jpr-2023-14-central-academy-jodhpur-education-society-c-17-shastri-nagar-jodhpur-cit-e-jaipur-jaipur</loc>
               <lastmod>2023-11-06T18:00:11.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-111-chny-2023-24-muralitaran-cuddalore-ito-ward-2-cuddalore-cuddalore</loc>
               <lastmod>2023-11-06T17:00:10.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-chny-2023-14-the-tamilnadu-secretariat-staff-cooperative-society-limited-chennai-ito-non-corporate-ward-12-1-chennai</loc>
               <lastmod>2025-04-11T22:28:10.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-pan-2020-14-m-s-chowgule-amp-company-private-limited-mormugao-jcit-margao-range-margao</loc>
               <lastmod>2025-04-10T06:28:00.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-pan-2020-14-jcit-special-range-panaji-colorcon-asia-private-limited-verna</loc>
               <lastmod>2025-04-10T06:28:00.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-agr-2022-14-ganga-ratan-developers-agra-principal-commissioner-of-income-tax-1-agra-agra</loc>
               <lastmod>2025-07-10T12:35:27.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pure-aggregates-pvt-ltd-income-tax-officer-central-circle-i-and-deputy-commissioner-state-tax-intelligence-and-deputy-commissioner-of-state-tax-arrear-recovery-23295</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/binoy-kodiyeri-commissioner-of-income-tax-appeals-and-national-faceless-appellate-authority-and-the-assistant-commissioner-of-income-tax-25687</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-excise-taxation-commissioner-bilaspur-h-p-and-asstt-excise-taxation-commissioner-una-h-p-and-asstt-excise-taxation-commissioner-sirmour-district-sirmour-h-p-and-the-asstt-excise-taxation-commissioner-kangra-at-dharamshala-h-p-and-asstt-excise-taxation-commissioner-chamba-h-p-and-asstt-excise-taxation-commissioner-shimla-h-p-income-tax-officer-tds-palampur-camp-at-shimla-and-income-tax-officer-tds-nahan-district-sirmour-h-p-and-asstt-commissioner-of-income-tax-tds-shimla-ita-no-56-of-2009</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-b-d-pande-and-mr-akshay-pradhan-12</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srivenkateshwar-tradex-private-limited-through-its-director-rahul-solanki-principal-commissioner-of-income-tax-pcit-7-anr-7187-2023</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paulose-k-v-and-p-v-ali-mubarak-and-m-s-bridgeway-motors-llp-and-c-c-varghese-the-transport-commissioner-and-the-joint-regional-transport-officer-33235-2017-6910-2019-21609-2019</loc>
               <lastmod>2025-09-18T07:02:21.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-divisional-joint-labour-commissioner-cum-assessing-officer-and-labour-welfare-officer-cum-cess-assessing-officer-11375-2022</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-u2013-2-kolkata-gemini-commerce-pvt-ltd-itat-165-2023</loc>
               <lastmod>2025-09-18T07:04:45.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/crystal-pharma-private-limited-assistant-deputy-commissioner-of-income-tax-central-processing-cell-tds-and-deputy-commissioner-of-income-tax-circle1-1-panaji-and-commissioner-of-income-tax-appeals-goi-mo-f-income-tax-department-national-faceless-appeal-centre-and-commissioner-of-income-tax-appeals-unit-1-hubballi-and-chief-commissioner-of-income-tax-and-income-tax-officer-tds-ward-hubli-104175</loc>
               <lastmod>2025-09-18T07:01:52.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bangabasi-college-union-of-india-ors-1044</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-hyderabad-nsl-limited-806-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-vijay-electricals-limited-774-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-hyderabad-sehgal-leasing-and-investment-ltd-257-2007</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iv-hyderabad-novopan-industries-limited-508-2016</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-hyderabad-ll-era-software-systems-p-limited-596-2006</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/messina-beej-private-limited-the-principal-chief-commissioner-income-tax-central-revenue-building-virchand-patel-path-patna-and-the-principal-commissioner-commissioner-2-income-tax-central-revenue-building-virchand-patel-path-patna-and-the-joint-commissioner-of-income-tax-range-2-lok-nayak-bhavan-dakbanglow-patna-and-the-income-tax-officer-ward-2-1-patna-14645-of-2021</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-hyderabad-oil-country-tubular-ltd-213-2018</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/centre-for-economic-and-social-studies-cess-the-union-of-india-and-national-faceless-assessment-centre-and-the-addl-joint-deputy-asst-commissioner-income-tax-department-notational-e-assessment-centre-delhi-and-national-faceless-appeal-centre-nfac-12195</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-g-sholapurmath-income-tax-department-101817</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-g-sholapurmath-income-tax-department-101825</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-g-sholapurmath-income-tax-department-and-shri-angad-kumar-101821</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-raipur-c-g-sun-and-sun-inframetric-pvt-ltd-5-2022-7-2022</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/guwahati-carbon-limited-and-sanjib-kumar-baruah-central-information-commissioner-and-addl-commercial-of-central-excise-and-service-tax-commissionerate-and-dy-commissioner-of-central-excise-cum-central-public-information-officer-and-sharmistha-mitra-sinha-3608-2014</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-pradeep-khad-bhandar-manpur-hardoi-through-its-proprieto-commissioner-commercial-tax-u-p-lucknow-15-of-2009</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-i-new-central-revenue-building-statue-circle-jaipur-raj-smt-seema-agarwal-mansarovar-rameshwaram-parisar-tonk-road-sitabadi-jaipur-302029-raj-and-ashok-agarwal-237-shree-rameshwaram-sonkhiyon-ka-rasta-kishanpole-bazar-jaipur-302001-raj-62-2021-55-2021</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adwealth-stock-broking-private-limited-union-of-india-and-ors-1478-2023</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-insurance-company-ltd-the-deputy-commissioner-of-labour-workmen-compensation-act-commissioner-dindigul-and-raman-ramasamy-and-malliga-leelavathi-and-ravichandran-20209</loc>
               <lastmod>2025-09-18T07:02:21.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paulose-k-v-and-p-v-ali-mubarak-and-m-s-bridgeway-motors-llp-and-c-c-varghese-the-transport-commissioner-and-the-joint-regional-transport-officer-33235-2017-6910-2019-21609-2019</loc>
               <lastmod>2025-09-18T07:02:21.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2852-del-2022-14-j-r-rice-india-pvt-ltd-delhi-acit-circle-13-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-jodh-2018-14-m-s-arun-pulvarising-industries-pratapgarh-addl-cit-chittorgarh</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-102-del-2022-23-vks-properties-pvt-ltd-new-delhi-dcit-central-circle-26-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8301-del-2019-14-acit-circle-5-2-new-delhi-celebi-delhi-cargo-terminal-management-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-chny-2023-14-m-s-singals-amp-systems-india-pvt-ltd-siruseri-chennai-dcit-company-circle-vi-chennai</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-del-2022-14-cricket-australia-australia-acit-international-taxation-circle-1-2-1-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1422-del-2021-14-dcit-cc-4-new-delhi-d-s-realtors-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-del-2022-14-rambir-singh-rohtak-ito-ward-5-rohtak</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-dozco-infratech-pvt-ltd-itat-119-2023</loc>
               <lastmod>2025-09-18T06:57:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amazon-web-services-india-pvt-ltd-and-amazon-web-services-usa-income-tax-officer-and-anr-2335-2023</loc>
               <lastmod>2025-09-18T06:55:44.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/om-shiva-traders-pvt-ltd-income-tax-officer-ward-13-4-new-delhi-and-anr-428-2023</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-mum-2022-14-indian-standard-loan-trust-xliii-mumbai-acit-tds-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-378-pun-2022-24-ito-ward-2-1-sangli-vishwasrao-balwant-kadam-sangli</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-pan-2023-14-the-gokul-urban-co-op-credit-society-limited-ponda-deputy-commissioner-of-income-tax-circle-2-1-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9115-del-2019-14-acit-central-circle-2-faridabad-btl-holding-ltd-btl-investments-amp-securities-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-del-2021-14-jaguar-equity-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-del-2022-14-pradeep-bansal-new-delhi-acit-circle-int-tax-1-1-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8436-del-2019-14-acit-central-circle-1-faridabad-pankaj-singla-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3990-del-2016-14-m-s-jindal-poly-films-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2999-del-2022-14-rajesh-mangla-faridabad-dcit-central-circle-ii-faridabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-del-2021-14-tyagi-portfolio-management-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-36-del-2023-23-brys-resorts-pvt-ltd-noida-acit-central-circle-2-noida</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-mum-2023-14-hasmukhbhai-b-patel-huf-mumbai-cit-appeals-nfac-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-pan-2020-14-jcit-special-range-panaji-chowgule-amp-company-private-limited-mormugao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-pan-2020-14-jcit-special-range-panaji-chowgule-amp-company-private-limited-mormugao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-mum-2023-14-acit-3-1-1-mumbai-rustomjee-realty-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-mum-2023-14-hasmukhbhai-b-patel-huf-mumbai-cit-appeals-nfac-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-pan-2018-14-vijaya-bank-belagavi-ito-tds-ward-1-belagavi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-jpr-2023-14-columbus-overseas-llp-16-raja-park-adarsh-nagar-jaipur-principal-commissioner-of-income-tax-1-jaipur-new-central-revenue-building-bhagwan-das-road-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-mum-2023-14-acit-3-1-1-mumbai-rustomjee-realty-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-kol-2019-14-imc-limited-kolkata-pr-cit-4-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-pan-2020-14-jcit-special-range-panaji-chowgule-amp-company-private-limited-marmugao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-nag-2019-14-income-tax-officer-ward-3-5-nagpur-m-s-the-umred-mahila-shakari-pat-purvata-sanstha-maryadit-umred-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circel-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-102-del-2020-24-neelkamal-cineplex-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-nag-2023-14-d-p-jain-amp-co-infrastructure-pvt-ltd-nagpur-assistant-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-kol-2023-14-metso-outotec-oyj-earlier-known-as-outotec-oyj-gurugram-acit-international-taxation-cir-1-2-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-mum-2023-14-ito-22-2-1-mumbai-keemaya-project-llp-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-rjt-2022-14-sindhu-sewa-trust-jamnagar-jamnagar-the-dcit-cpc-bangalore-bangalore</loc>
               <lastmod>2025-09-25T08:24:23.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-srt-2023-14-vama-infra-surat-dy-cit-cricle-2-1-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-srt-2023-14-assistant-commissioner-of-income-tax-circle-2-1-1-surat-pandesara-green-environment-water-welfare-coop-society-limited-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-srt-2023-16-asst-commissioner-of-income-tax-cc-4-surat-shri-vinod-kumar-goswami-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-22-srt-2022-16-asst-commissioner-of-income-tax-central-circle-4-surat-shri-vimal-r-patel-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-srt-2023-14-dilipkumar-shivshankar-acharya-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-srt-2023-16-dy-commissioner-of-income-tax-central-cir-4-surat-rajendraprasad-babulal-khetan-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-pun-2023-14-maruti-steel-fab-pune-assistant-commissioner-of-income-tax-cpc-cell-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-del-2020-14-trak-services-p-limited-new-delhi-ito-ward-16-3-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-854-pun-2023-14-maruti-steel-fab-pune-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-srt-2023-14-mohanbhai-raghavbhai-beladiya-surat-income-tax-officer-ward-3-2-5-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-del-2018-14-the-oriental-insurance-co-ltd-new-delhi-dcit-circle-1-ltu-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-mum-2023-14-pratik-technologies-private-limited-mumbai-dcit-central-circle-8-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-mum-2023-14-pratik-technologies-private-limited-mumbai-dcit-central-circle-8-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-mum-2023-14-shree-siddhakala-vishwath-mandal-mumbai-cit-exemptionn-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-viz-2023-14-arnav-travels-visakhapatnam-income-tax-officer-ward-3-3-visakhapatnam</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-jodh-2022-14-marble-kingdom-india-pvt-ltd-udaipur-ito-ward-tds-udaipur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8410-del-2019-14-dcit-central-circle-26-new-delhi-vks-properties-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3249-del-2019-14-dcit-circle-27-1-new-delhi-uk-india-business-council-india-p-ltd-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-101-del-2022-23-vks-properties-pvt-ltd-new-delhi-dcit-central-circle-26-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8411-del-2019-14-dcit-central-circle-26-new-delhi-vks-properties-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-jodh-2023-14-shri-kalu-lal-soi-chittorgarh-ito-ward-1-chittorgrh</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-286-pun-2022-24-annaso-adgonda-patil-sangli-income-tax-officer-sangli</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-bang-2023-14-the-west-coast-paper-mill-employees-souharda-credit-co-operative-society-ltd-dandeli-income-tax-officer-ward-1-7-hubli</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-811-pun-2023-14-rajasthan-stone-industries-jalgaon-income-tax-officer-ward-1-3-jalgaon-jalgaon</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-lkw-2023-14-surendra-kumar-jaiswal-kanpur-income-tax-officer-1-1-4-kanpur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-chny-2022-14-l-ammini-salem-acit-central-circle-salem</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-jpr-2023-14-seemaratan-hasrajani-jaipur-ito-ward-1-1-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1803-del-2022-14-spicejet-ltd-gurgaon-dcit-central-circle-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2183-del-2022-14-dcit-central-circle-1-new-delhi-spicejet-limited-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-del-2023-14-dcit-circle-1-2-1-int-taxation-new-delhi-concentrix-cvg-customer-management-group-inc-usa</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-del-2023-14-concentrix-cvg-customer-management-group-inc-united-states-acit-int-taxation-1-2-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-pun-2022-14-ramchandra-maruti-mohite-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-321-pun-2022-24-income-tax-officer-latur-kamlakar-wamanrao-patil-latur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-chandi-2019-14-m-s-venus-remedies-ltd-panchkula-acit-c-5-1-chandigarh</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3428-del-2019-14-dalip-kumar-yadav-haryana-ito-ward-1-4-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-329-pun-2022-24-income-tax-officer-latur-pramod-wamanrao-honerao-latur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-del-2022-14-acit-circle-49-1-new-delhi-goel-jewellers-overseas-corp-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7028-del-2019-14-cairn-energy-hydrocarbon-ltd-gurgaon-dcit-intl-taxation-circle-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2147-del-2022-14-automation-anywhere-inc-pune-dcit-circle-1-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8120-del-2018-14-parvatiya-plywood-p-ltd-new-delhi-dcit-ward-19-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3005-del-2022-14-pragyawan-foundation-ghaziabad-ito-exemption-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-hyd-2023-14-ito-ward-7-1-hyderabad-avantika-projects-hyderabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1770-hyd-2019-14-dy-commissioner-of-income-tax-1-international-taxation-hyderabad-emaar-hills-township-private-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-pan-2020-23-colorcon-asia-private-limited-verna-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1911-mum-2016-14-asst-cit-15-1-2-mumbai-cabot-india-ltd-navi-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-658-kol-2023-14-santi-ram-mondal-howrah-ito-ward-53-4-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-pun-2023-14-sanjeevani-abhay-oswal-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-jodh-2019-14-pali-textile-common-effluent-treatment-plant-pali-cit-exemption-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-del-2023-14-nidhi-agarwal-ghaziabad-pcit-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-kol-2023-16-m-s-dhan-shree-impex-pvt-ltd-kolkata-d-c-i-t-cc-3-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-jpr-2023-14-sakku-devi-jaipur-ito-ward-7-2-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2943-del-2022-14-perfect-arts-faridabad-acit-circle-2-1-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-mum-2023-14-m-s-the-stock-amp-bond-trading-company-mumbai-dcit-cir-4-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-pun-2023-14-arati-ramesh-mangaonkar-kudal-income-tax-officer-ward-kudal</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-del-2023-14-om-prakash-gurgaon-ito-ward-3-2-gurgaon</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-69-pun-2023-24-asst-commissioner-of-income-tax-circle-1-nashik-capital-constructions-nashik</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-pan-2020-14-income-tax-officer-ward-3-belgavi-shree-bhagyalaxmi-sahakari-sakkare-karkhane-niyamit-belagavi</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-lkw-2023-14-vikas-arora-sitapur-commissioner-of-income-tax-a-barelly</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-pan-2021-14-maya-krishnakumar-agrawal-margao-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ctk-2023-14-basanti-automobiles-januganj-golai-ito-ward-2-balasore</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-chandi-2023-14-dinesh-kumar-goyal-foundation-chandigarh-cit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-del-2019-14-ajay-kumar-chandigarh-acit-central-circle-20-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-chandi-2022-14-telecom-infrastructural-consultancy-services-private-limited-patiala-principal-commissioner-of-income-tax-patiala</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-chny-2021-14-m-s-r-dhinagaran-huf-seviliumedu-pcit-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-pan-2020-14-scorpio-iron-ltd-panaji-jcit-range-1-panaji</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-del-2023-14-ojas-industries-private-limited-new-delhi-acit-circle-19-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-chny-2020-14-shri-s-tulasidoss-nedunselian-chennai-acit-cc-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-mum-2023-14-sudhir-vrundavandas-valia-mumbai-acit-cir-20-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-jodh-2021-14-sarda-devi-chechani-udaipur-ito-tds-udaipu</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-kol-2014-14-dcit-cc-viii-kolkata-kolkata-shri-shyam-sundar-patodia-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-jpr-2023-14-mahesh-agarwal-huf-jaipur-ito-ward-6-2-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-pan-2022-24-smt-bharati-jayagouda-patil-hukkeri-income-tax-officer-ward-1-gokak</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-pan-2022-24-shri-jayagouda-shivagouda-patil-hukkeri-the-income-tax-officer-ward-1-gokak</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-nag-2019-14-shri-pranav-nalin-mehta-nagpur-pr-cit-1-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-mum-2023-14-purna-purshottam-exports-mumbai-income-tax-officer-32-2-5-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-178-bang-2023-24-emkay-hindustan-infrastructure-mangaluru-the-deputy-commissioner-of-income-tax-central-circle-2-mangaluru</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2135-del-2017-14-lakshman-tools-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-chandi-2020-24-dcit-circle-yamunanagar-m-s-symbiosis-pharmaceuticals-pvt-ltd-yamunanagar</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-pun-2023-14-vishnudas-jagannath-biyani-beed-income-tax-officer-ward-2-beed-beed</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2212-mum-2022-14-acit-central-circle-4-mumbai-m-s-eagle-infra-india-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2398-mum-2022-14-m-s-eagle-infra-india-limited-mumbai-acit-central-circle-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-srt-2022-14-pinky-manishkumar-jariwala-surat-income-tax-officer-ward-2-2-3-surat</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2399-mum-2022-14-m-s-eagle-infra-india-limited-mumbai-acit-central-circle-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-jpr-2023-14-ram-niwas-verma-jaipur-income-tax-officer-ward-2-4-jaipur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8250-del-2019-14-dcit-circle-14-2-new-delhi-kortek-electronics-india-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-ahd-2021-16-the-dcit-central-circle-2-vadodara-m-s-karmvir-builders-nadiad</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-181-bang-2023-24-emkay-hindustan-infrastructure-mangaluru-the-deputy-commissioner-of-income-tax-central-circle-2-mangaluru</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1979-del-2016-14-acit-new-delhi-m-s-om-shiv-buildtech-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-del-2021-14-acit-circle-10-1-new-delhi-m-s-intercontinental-consultants-and-technocrats-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-mum-2022-14-asstt-commissioner-of-income-tax-central-circle-2-1-mumbai-shri-pratap-uttam-purohit-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-nag-2019-14-shri-gopichand-p-panjwani-akola-additional-commissioner-of-income-tax-tds-rang-1-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-del-2021-14-sudhir-power-ltd-new-delhi-acit-circle-4-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2618-del-2022-14-aamor-inox-ltd-delhi-dcit-circle-1-1-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-mum-2022-14-asstt-commissioner-of-income-tax-central-circle-2-1-mumbai-shri-pratap-uttam-purohit-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-del-2023-14-t-c-healthcare-pvt-ltd-meerut-acit-circle-25-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-mum-2022-14-dy-cit-central-circle-7-2-mumbai-m-s-megabyte-merchants-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-bang-2023-14-m-s-united-breweries-limited-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-724-chny-2023-14-sri-kavery-medical-care-trichy-limited-trichirapalli-acit-tds-circle-madurai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-pun-2023-14-jaiprakash-shankarappa-halkude-latur-income-tax-officer-ward-1-latur-latur</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6191-mum-2019-14-dcit-circle-3-3-1-mumbai-mumbai-s-d-corporation-private-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6033-mum-2019-14-dcit-circle-3-3-1-mumbai-mumbai-s-d-corporation-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6204-mum-2019-14-dcit-circle-3-3-1-mumbai-mumbai-s-d-corporation-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-415-mum-2023-24-shri-rajendra-m-jain-mumbai-ito-wd-19-3-11-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-413-mum-2023-24-shri-rajesh-m-trivedi-mumbai-dcit-cc-2-thane</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-nag-2019-14-income-tax-officer-ward-1-gondia-shri-rajendrakumar-hiralal-jain-gondia</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-159-coch-2020-24-the-ito-calicut-kottur-service-co-op-bank-ltd-calicut</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-211-chny-2022-24-adit-cpc-bengaluru-m-s-saint-gobain-indi-private-limited-chennai</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-jodh-2023-14-m-s-khadi-grammodhyog-pratisthan-bikaner-adit-cpc-ito-ward-1-2-bangaluru-bikaner</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1911-del-2023-14-parvati-gupta-delhi-ito-ward-2-2-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-mum-2015-14-dcit-cir-3-1-1-mumbai-airmid-developers-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5442-del-2012-14-dcit-new-delhi-shri-subhas-chander-sehgal-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-mum-2023-14-sachin-vilas-chaugule-mumbai-cit-appeals-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-del-2023-14-dcit-circle-3-1-1-international-taxation-new-delhi-raytheon-company-united-state</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1492-del-2022-14-wings-biotech-llp-new-delhi-acit-circle-43-1-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-320-pun-2022-24-assistant-commissioner-of-income-tax-jalgaon-nikki-agro-products-pvt-ltd-jalgaon</loc>
               <lastmod>2025-09-18T08:37:32.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-mum-2023-14-naresh-manakchand-jain-mumbai-acit-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-kol-2021-14-ito-wd-4-1-kolkata-m-s-moonview-conclave-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-nag-2013-14-vikesh-chaturbhuj-agrawal-nagpur-ito-ward-4-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-pun-2023-14-m-s-marvel-landmarks-private-limited-pune-income-tax-officer-tds-1-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7770-del-2019-14-acit-central-circle-2-new-delhi-international-recreation-parks-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ahd-2023-14-gaap-advisors-private-limited-ahmedabad-the-adit-cpc-bangalore-present-juridiction-the-ito-ward-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-chny-2023-14-k-u-pa-krishan-trichy-chennai-acit-central-circle-2-3-chennai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-pun-2023-24-assistant-commissioner-of-income-tax-circle-1-sangli-amit-kanhaiyalal-gidwani-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-pun-2023-24-deputy-commissioner-of-income-tax-cpc-bengaluru-prakash-dhondiram-koli-kolhapur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-pun-2023-24-deputy-commissioner-of-income-tax-cpc-bengaluru-saraswati-publishing-company-p-ltd-kolhapur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-pun-2023-14-amrut-rajendrakumar-bora-pune-deputy-commissioner-of-income-tax-circle-5-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-rjt-2019-14-shri-dipesh-ramjibhai-padariya-rajkot-the-income-tax-officer-ward-1-1-2-rajkot</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-srt-2023-24-khimraj-sonajee-bagreca-l-h-of-late-smt-patuben-sonmalji-shah-ahmedabad-ito-ward-7-vapi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-mum-2022-14-edenred-se-formerly-known-as-edenred-sa-mumbai-dy-comm-of-income-tax-international-taxation-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-113-pun-2022-24-manjara-shetkari-sahakari-sahakari-karkhana-ltd-latur-deputy-commissioner-of-income-tax-nanded</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-318-pun-2022-24-deputy-commissioner-of-income-tax-circle-3-pune-m-s-amcon-construction-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2566-del-2008-14-media-video-ltd-new-delhi-dcit-cc-20-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-mum-2023-14-dy-commissioner-of-income-tax-central-circle-2-1-mumbai-shri-ramesh-kumar-jain-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2652-del-2008-14-media-video-ltd-new-delhi-dcit-cc-20-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-del-2019-14-surya-vanijya-p-ltd-new-delhi-acit-central-circle-8-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7983-del-2019-14-surjit-singh-new-delhi-acit-circle-41-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-del-2020-14-s-r-educational-society-rewari-cit-e-chandigarh</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7554-del-2018-14-dcit-circle-21-1-new-delhi-religare-arts-initiative-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pan-2022-14-m-s-veejay-facility-management-pvt-ltd-panaji-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-bang-2022-14-sri-channakeshava-bangalore-assistant-commissioner-of-income-tax-central-circle-1-2-bengaluru</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-ahd-2023-14-uttam-dairy-staff-co-op-credit-amp-supply-soc-ltd-ahmedabad-the-ao-cpc-bangaluru-present-juridiction-the-ito-ward-5-3-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-pun-2018-14-shri-noor-shergil-assistant-official-liquidator-high-court-bombay-as-an-official-liquidator-for-m-s-srk-sheltors-p-ltd-pune-mumbai-deputy-commissioner-of-income-tax-circle-6-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-mum-2023-14-rim-impex-mumbai-ito-25-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-mum-2023-14-dmsons-metal-pvt-ltd-mumbai-addl-commissioner-of-income-tax-range-6-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1048-ahd-2019-14-ramesh-c-prajapati-vadodara-the-dcit-central-circle-3-vadodara</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ahd-2023-14-shree-dashalad-co-operative-credit-society-ltd-vadodara-the-acit-circle1-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1885-del-2023-14-rajesh-singh-new-delhi-ito-ward-62-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-247-del-2023-24-sanyang-exim-india-private-limited-new-delhi-ito-ward-22-3-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-kol-2023-14-d-c-i-t-circle-5-1-kolkata-kolkata-m-s-inter-globe-finance-limited-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-67-srt-2023-16-dy-commissioner-of-income-tax-central-cir-4-surat-rajendraprasad-babulal-khetan-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-m-s-sudarshan-motors-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-chandi-2023-14-sh-ram-lal-panchkula-ito-ward-3-panchkula</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-39-hyd-2023-24-bal-reddy-kandunuri-adilabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-hyd-2023-24-sri-bhavani-ventures-hyderabad-dcit-circle-9-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-del-2021-14-dream-business-solution-private-limited-new-delhi-pcit-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4427-del-2018-14-marc-laboratories-ltd-new-delhi-ito-ward-16-2-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-mum-2023-14-kotak-mahindra-investments-ltd-mumbai-acit-osd-range-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-del-2020-14-narendra-singh-rewari-ito-ward-2-rewari</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-del-2022-14-maharishi-ayurveda-products-pvt-ltd-delhi-dcit-circle-16-1-delhi</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-nag-2023-24-deputy-commissioner-of-income-tax-bangalore-integrity-construction-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-nag-2023-24-central-processing-centre-bengaluru-1st-floor-prestige-alpha-48-1-48-2-hosur-road-uttarahalli-hobli-bengaluru-karnataka-560100-great-sherlock-efms-pvt-ltd-3-suyog-ring-road-trimurti-nagar-nagpur-440022</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-nag-2023-24-assistant-commissioner-of-income-tax-akola-malani-combines-akola</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-nag-2023-24-income-tax-officer-ward-5-3-nagpur-ramasarye-yadeo-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-naraian-enterprises-wardha</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-pradeep-kundu-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-bang-2023-14-m-s-sindhi-youth-association-bangalore-assistant-director-of-income-tax-exemptions-circle-17-2-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-188-chny-2022-24-dcit-cpc-bangalore-deccan-industries-coimbatore</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-326-pun-2022-24-shashikant-suresh-patil-nandurbar-assistant-commissioner-of-income-tax-dhule</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-190-chny-2022-24-adit-cpc-benguluru-m-s-saravana-selvarathnam-trading-amp-manufacturing-private-limited-chennai</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-jodh-2023-14-shri-sandeep-soni-bikaner-dcit-central-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-jodh-2023-14-shri-shyamsundar-soni-karta-huf-bikaner-acit-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-nag-2023-24-income-tax-officer-ward-4-3-nagpur-m-s-truform-engineers-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4972-del-2018-14-acit-circle-18-2-noida-noida-toll-bridge-co-ltd-noida</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-jodh-2018-14-m-s-shree-barkha-synthetics-ltd-bhilwara-acit-circle-bhilwara</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-pun-2023-24-gooru-india-foundation-for-learning-innovation-pune-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-chny-2023-14-sayaniyaa-karthick-coimbatore-ito-non-corporate-ward-1-3-coimbatore-coimbatore</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-pun-2022-24-devendra-p-shah-pune-deputy-ommissioner-of-income-tax-pune</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-bang-2023-14-employees-provident-fund-organisation-bangalore-deputy-commissioner-of-income-tax-tds-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-939-chny-2022-14-bannari-amman-sugars-limited-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-jodh-2018-14-dcit-circle-pali-shri-brij-bhushan-goyal-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-hyd-2022-14-optum-global-solutions-india-private-limited-hyderabad-dcit-circle-5-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-srt-2023-24-keshri-exports-surat-the-deputy-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-bang-2023-14-sri-swamiappan-arul-kumar-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-bang-2021-14-continental-automotive-components-india-private-limited-bengaluru-deputy-commissioner-of-income-tax-circe-2-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-del-2019-14-sanjeev-kumar-new-delhi-ito-ward-41-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-srt-2023-24-keshri-exports-surat-the-deputy-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-jodh-2017-14-tarachand-jain-udaipur-acit-circle-1-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-jodh-2018-14-prime-suitings-private-limited-bhilwara-ito-ward-4-bhilwara</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-del-2023-14-devender-mavi-gautom-buddh-nagar-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5212-del-2018-14-satya-pal-gupta-new-delhi-acit-circle-62-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-mum-2023-14-abhishek-shelters-ltd-badlapur-ito-ward-1-5-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7113-del-2019-14-pramila-tarneja-new-delhi-dcit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-del-2022-14-dcit-central-circle-29-delhi-kolkata-hotels-ltd-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1011-del-2022-14-dcit-central-circle-01-new-delhi-manuvel-malabar-jewellers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-84-coch-2021-24-the-ito-kannur-the-irinave-service-co-op-rural-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-chandi-2017-14-dcit-ludhiana-m-s-nkp-abasan-pvt-ltd-ludhiana</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-226-coch-2021-24-the-ito-kannur-m-s-pinarayi-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-mum-2023-14-kheresh-abhay-chheda-thane-acit-cir-1-thane</loc>
               <lastmod>2025-09-18T08:40:43.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-srt-2023-14-janani-exports-mumbai-deputy-commissioner-of-income-tax-circle-2-surat-surat</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-bang-2023-14-m-s-pluralsight-llc-united-states-of-america-dcit-asmt-circle-2-1-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-924-del-2023-14-tanisa-foundation-gurgaon-cit-exemption-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-pan-2022-14-prathamik-krushi-pattin-sahakari-sangh-nyt-ingali-income-tax-officer-ward-1-nipani</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-pan-2023-14-shree-adinath-minority-credit-souhard-sahakari-ltd-belgaum-income-tax-officer-ward-1-3-belagavi</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-chandi-2022-14-govt-high-school-ludhiana-ito-tds-1-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-kol-2023-14-ambuja-neotia-healthcare-venture-limited-kolkata-dcit-cir-11-1-kol-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-pan-2023-14-shri-shivashankar-urban-co-op-credit-society-limited-gokak-income-tax-officer-ward-1-gokak</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-viz-2023-14-assistant-commissioner-of-income-tax-circle-3-1-visakhapatnam-venkateswara-rao-thotakura-secunderabad</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-jpr-2023-14-ajay-kumar-jain-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-194-mum-2023-24-kamal-kishore-rathi-mumbai-dcit-cc-4-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-chny-2023-24-d-r-balakrishna-raja-chennai-acit-central-cir-3-3-chennai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-viz-2023-23-tirumala-steel-enterprises-visakhapatnam-the-assistant-commissioner-of-income-tax-circle-1-1-visakhapatnam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-pan-2020-14-dcit-circle-2-1-panaji-sri-miguel-jose-rodrigues-benaulim</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-pan-2020-14-dcit-circle-2-1-panaji-socorriana-minguel-rodrigues-benaulim</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-pun-2023-14-shri-shaashi-rakesh-patodia-pune-income-tax-officer-circle-4-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ctk-2023-14-mirnal-mehta-cuttack-ito-wrd-2-4-cuttack</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-chny-2023-24-d-r-balakrishna-raja-chennai-acit-central-cir-3-3-chennai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2657-bang-2019-14-m-s-telefonica-de-espana-sa-bangalore-assistant-commissioner-of-income-tax-international-taxation-circle-2-2-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-kol-2023-14-manab-seva-sansthan-kolkata-ito-wd-1-4-exempt-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-del-2022-14-himanshu-education-society-delhi-ito-ward-exemption-1-2-delhi</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-335-mum-2023-24-dcit-14-1-1-mumbai-inventys-research-company-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3276-mum-2022-14-estate-of-ramniklal-rajmal-mehta-mumbai-dy-cit-cc-8-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-pun-2023-14-fifty-one-a-organization-pune-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-chny-2022-14-raghupathy-srivatsa-ravikumar-chennai-ito-non-corporate-ward-1-3-chennai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-jodh-2018-14-m-s-the-central-cooperative-bank-ltd-bhilwara-acit-circle-bhilwara</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-jodh-2015-14-m-s-karnawat-international-pvt-ltd-jaipur-ito-rajsamand</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-mum-2023-14-tulsidas-v-patel-pvt-ltd-mumbai-dy-commissioner-of-income-tax-5-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-jodh-2019-14-m-s-chand-mal-arun-kumar-nimbahera-ito-ward-3-chittorgarh</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-pan-2020-23-chowgule-steamships-limited-mormugao-jcit-spericl-range-panaji</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-srt-2022-24-the-deputy-commissioner-of-income-tax-circle-3-3-surat-keshri-exports-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-hyd-2023-14-narsaiah-badala-mendora-nizambad-ito-ward-1-nizambad-nizambad</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-kol-2023-16-m-s-rashi-impex-pvt-ltd-kolkata-d-c-i-t-cc-3-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2471-del-2022-14-sanjay-kumar-gurgaon-ito-ward-4-1-gurugram</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-199-mum-2023-24-acit-1-1-1-mumbai-gravis-hospitality-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-mum-2023-14-dcit-cc-2-3-mumbai-m-s-trident-marbles-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-jpr-2023-14-kunan-mal-kalu-ram-jain-and-company-tonk-ito-tonk-tonk</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-jpr-2023-14-asheesh-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-pun-2023-14-varsha-prafulla-zende-ahmednagar-the-assistant-commissioner-of-income-tax-circle-ahmednagar</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-jpr-2023-14-priyanka-khandelwal-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-56-srt-2021-16-maitree-associates-surt-the-dy-cit-centre-cirle-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1677-mum-2023-14-krystal-integrated-services-pvt-ltd-mumbai-income-tax-department-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-149-coch-2021-24-the-ito-ward-2-4-kozhikkode-m-s-kalpetta-service-co-op-bank-ltd-wayanad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-jpr-2023-14-banasthali-vidyapith-gliding-and-flying-club-banasthali-vidyapith-niwai-tonk-304022-cit-exemption-jaipur-kailash-height-lal-kothi-tonk-road-jaipur-302015</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-168-bang-2023-24-wipro-ge-healthcare-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-jodh-2018-14-jas-karan-amrav-devi-bothra-charitable-trust-bikaner-cit-exemption-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-ahd-2019-14-jindal-worldwide-limited-ahmedabad-the-dcit-osd-i-circle-4-ahmedabadq</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-bang-2023-14-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru-sri-vinod-kashyap-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-del-2023-14-hellios-service-private-limited-new-delhi-ito-ward-25-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5350-del-1994-14-ito-delhi-subhash-chand-rastogi-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-jpr-2023-14-mother-teresa-parmarth-shikshan-sansthan-sikar-cit-exemption-jaipur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-kol-2021-14-dcit-cir-4-1-kolkata-m-s-andrew-yule-amp-co-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-760-pun-2023-14-vishranti-gurh-amravati-the-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-jpr-2023-14-ajay-bhargava-huf-jaipur-ito-ward-1-3-jaipur</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-bang-2023-14-m-s-wevin-private-limited-bangalore-pr-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-chandi-2022-14-acit-circle-1-1-chandigarh-m-s-olive-greens-manpower-solutions-private-limited-chandigarh</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-chny-2018-14-ito-ward-2-pollachi-smt-r-shanthi-villipuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-chny-2019-14-n-erulappan-chennai-ito-ward-i-kumbakonam</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-coch-2022-14-sulaikha-clay-mines-thiruvananthapuram-acit-circle-1-2-thiruvananthapuram-thiruvananthapuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-hyd-2016-14-dcit-cirlce-1-1-hyderabad-epam-systems-india-private-limited-previously-known-as-alliance-global-services-it-india-pvt-ltd-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-hyd-2023-14-power-mech-projects-limited-hyderabad-dcit-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-del-2023-14-ashish-garg-noida-acit-central-circle-2-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-hyd-2016-14-epam-systems-india-private-limited-previously-known-as-alliance-global-services-it-india-pvt-ltd-hyderabad-dcit-circle-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-23-hyd-2016-23-dcit-1-1-hyderabad-epam-systems-india-private-limited-previously-known-as-alliance-global-services-it-india-pvt-ltd-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-chny-2018-23-smt-m-sasikala-villipuram-ito-ward-2-pollachi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-115-kol-2022-16-sarla-finance-pvt-ltd-kolkata-a-c-i-t-cc-3-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-kol-2022-14-ashika-stock-broking-limited-kolkata-kolkata-d-c-i-t-cc-2-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-kol-2020-14-shri-budhraj-agarwal-kolkata-ito-ward-43-6-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-nag-2019-14-swargiya-shri-maniklalji-harkut-education-adn-welfare-society-amravati-comissionr-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-nag-2019-14-seth-manoharlalji-and-anjela-agrawal-charitable-trust-nagpur-comissioner-of-income-tax-exemption-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4030-mum-2019-14-sonam-rajesh-rateria-mumbai-ito-18-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-mum-2023-14-dcit-central-circle-2-3-mumbai-m-s-sidh-granites-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2926-mum-2022-14-laxmi-diamonds-surat-acit-cc-1-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-srt-2023-14-nileshkumar-ramlaxman-upadhyay-surat-income-tax-officer-ward-2-bardoli</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-hyd-2021-14-rak-ceramics-india-private-limited-hyderabad-dcit-circle-3-1-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-del-2023-14-ashish-garg-noida-acit-central-circle-2-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-hyd-2019-14-r-a-k-ceramics-india-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-3-1-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-coch-2022-14-the-vazhayoor-service-co-op-bank-ltd-malappuram-ito-ward-2-tirur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-ahd-2018-14-ankur-mrugeshchandra-acharya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-ahd-2018-14-ankur-mrugeshchandra-acharya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-del-2021-23-jagat-overseas-new-delhi-acit-central-circle-18-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-ahd-2018-14-sagarbhai-mahjibhai-rabari-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-ahd-2018-14-anilkumar-mukeshkumar-kadiya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-ahd-2018-14-sagarbhai-mahjibhai-rabari-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-pan-2022-14-shri-mahatma-basaveshwar-credit-souhard-sahakari-niyamit-belagavi-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-pun-2023-14-reshma-devendra-shingavi-pune-income-tax-officer-ward-5-1-pune-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-pun-2023-14-ramakrishna-laxmanrao-ghule-pune-the-income-tax-officer-ward-8-2-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-pan-2019-16-shri-sanjeev-kumar-mathiyan-muzaffarnagar-assistant-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-pun-2022-23-m-s-sable-assocites-pune-joint-commissioner-of-income-tax-osd-cen-cir-2-4-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-bang-2023-14-m-s-yashaswi-fish-meal-and-oil-company-udupi-deputy-commissioner-of-income-tax-central-circle-1-mangalore</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-hyd-2019-14-dy-commissioner-of-income-tax-circle-2-1-hyderabad-kmc-constructions-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-mum-2023-14-dcit-cir-3-3-1-mumbai-m-s-villa-mode-export-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-del-2018-14-jcit-osd-central-circle-31-new-delhi-rswm-ltd-bhilwara</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-hyd-2019-14-kmc-constructional-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-del-2018-14-jcit-osd-central-circle-31-new-delhi-rswm-ltd-bhilwara</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-coch-2023-14-new-higher-secondary-school-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1892-del-2023-14-sum-vikas-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-coch-2023-14-ojin-bakers-kozhikode-the-ito-ward-1-1-kozhikode</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-del-2020-14-acit-circle-52-1-new-delhi-subhash-chander-khaneja-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-chny-2023-14-samiappaan-sundaram-erode-ito-ward-2-1-erode</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-chny-2023-14-parimala-kancheepuram-ito-non-corp-ward-22-3-tambaram</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-mum-2023-14-mr-nilesh-v-mehta-mumbai-ao-cpc-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2401-mum-2022-14-m-s-eagle-infra-india-limited-mumbai-acit-central-circle-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-kol-2022-14-ashika-stock-broking-limited-kolkata-dcit-cc-2-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-jpr-2023-14-blueprint-infrahomes-llp-jaipur-adit-cpc-bengaluru-or-ito-ward-6-1-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-ahd-2018-14-nareshkumar-manilal-senma-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-chny-2023-14-varuna-shipping-services-mannady-chennai-acit-central-circle-3-3-chennai-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-del-2023-14-sum-vikas-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-kol-2021-14-ito-ward-5-1-kolkata-shreen-hire-purchase-p-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-kol-2023-14-m-p-birla-institute-of-fundamental-reserch-kolkata-dcit-exemption-cir-1-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-kol-2023-14-slt-infracon-pvt-ltd-transferee-co-birch-vinimay-pvt-ltd-transferor-company-assam-i-t-o-ward-12-2-now-merged-with-ward-12-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-kol-2023-14-soumyasree-chakraborty-kolkata-ito-ward-25-4-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-asr-2022-14-smt-amanpreet-kaur-amritsar-principal-commissioner-of-income-tax-1-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-asr-2023-14-shri-pawan-kumar-jalandhar-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-asr-2023-14-shri-pawan-kumar-jalandhar-cantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-asr-2023-14-shri-pawan-kumar-jalandhar-cantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-asr-2023-14-shri-ajaya-kumar-chadda-jalandhar-income-tax-officer-ward-1-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-asr-2023-14-shri-gurmeet-singh-bathinda-income-tax-officer-ward-1-3-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-asr-2019-14-shri-surinder-singh-amritsar-income-tax-officer-ward-3-4-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-asr-2023-14-surjit-memorial-educational-society-ferozepur-income-tax-officer-tds-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-asr-2023-14-m-s-loving-paws-foundation-jalandhar-commissioner-of-income-tax-exemptions-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-asr-2023-14-m-s-loving-paws-foundation-jalandhar-commissioner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-asr-2019-14-shri-iqbal-sheikh-srinagar-income-tax-officeer-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-asr-2023-24-m-s-stock-exchange-customer-protection-fund-ludhiana-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-asr-2019-14-m-s-ludhiana-district-criket-assocation-ludhiana-income-tax-officer-exemption-ward-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-asr-2023-14-shri-gurdev-singh-hoshiarpur-income-tax-officer-dasuya</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-asr-2023-14-aamina-charitable-trust-pulwama-income-tax-officer-exemptions-jammu</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-asr-2016-14-sh-sukhdev-singh-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-asr-2017-14-ghulam-mohamad-bhatt-srinagar-income-tax-officer-anantnag</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-asr-2022-14-m-s-leisure-export-worldwide-jalandhar-assistant-commissioner-of-income-tax-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-asr-2017-14-sh-sham-lal-chandigarh-d-c-i-t-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-asr-2023-14-shri-rajesh-sondhi-jalandhar-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-asr-2023-24-smt-adeeksha-narula-amritasr-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-asr-2023-24-smt-seema-rani-narula-ferozpur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-asr-2009-14-m-s-vivek-prints-amritsar-income-tax-officer-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-asr-2019-14-m-s-j-r-agro-tech-pvt-ltd-gurdaspur-dy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-asr-2019-14-assistant-commissioner-of-income-tax-circle-3-srinagar-measage-saifco-ceements-private-limited-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-asr-2019-16-sh-altaf-ahmad-shah-srinagar-assistant-commissioner-of-income-tax-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-asr-2023-14-shri-shiv-shakti-mandir-jalandhar-commissioner-of-income-tax-exemptions-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmi-infobahn-one-private-limited-and-gar-corporation-private-limited-deputy-commissioner-of-income-tax-circle-2-2-signature-towers-kondapur-hyderabad-and-assistant-director-of-income-tax-centralized-processing-centre-bengaluru-28047</loc>
               <lastmod>2025-12-25T09:35:21.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/independent-and-public-spirited-media-foundation-and-thoppil-ninan-ninan-and-chandrashekhar-bhaskar-bhave-and-shyam-anil-divan-and-mukund-padmanabhan-union-of-india-through-the-ministry-of-finance-and-the-principal-commissioner-of-income-tax-central-bengaluru-17891</loc>
               <lastmod>2025-12-25T12:00:24.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-ahd-2023-24-the-dy-cit-circle-4-1-1-ahmedabad-sheetal-infrastructure-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-sunit-sudhirbhai-chokshi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-sunit-sudhirbhai-chokshi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-sunit-sudhirbhai-chokshi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-ahd-2018-14-the-acit-circle-1-1-1-vadodara-gujarat-state-electricity-corporation-limited-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-ahd-2019-14-the-dcit-circle-4-1-2-ahmedabad-takshashila-realities-pvt-ltd-erstwhile-firm-m-s-takshashila-gruh-nirman-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-ahd-2023-24-gujarat-state-fertilizers-amp-chemicals-ltd-vadodara-the-dcit-central-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-ahd-2020-16-vedica-procon-pvt-ltd-rename-iscon-city-centre-pvt-ltd-ahmedabad-the-acit-central-circle-2-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-coch-2015-14-infoparks-kerala-trivandrum-the-jt-director-of-it-osd-exem-cochin</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-coch-2022-14-good-homes-pvt-ltd-kochi-deputy-commissioner-of-income-tax-corporate-circle-1-1-kochi</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-ahd-2020-14-the-ito-ward-5-3-1-ahmedabad-smt-savitaben-mangaldas-trust-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-54-ahd-2021-16-the-dcit-central-circle-2-4-ahmedabad-shri-asit-surendrabhai-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-rjt-2022-14-smt-bhanuben-ratilalbhai-morbia-kutch-kutch-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ahd-2018-14-alang-metal-exim-pvt-limited-bhavnagar-dcit-circle-1-bhavnagar</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-rjt-2023-14-shri-babulal-miyaram-gadri-jamnagar-the-ito-tds-3-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-rjt-2022-14-rajkot-jilla-sahakari-kharid-vechan-sangh-limited-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ahd-2020-14-gujarat-infrapipes-pvt-ltd-vadodara-the-dcit-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-ahd-2020-14-the-dcit-circle-1-1-1-vadodara-gujarat-infrapipes-pvt-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-ahd-2020-14-the-dcit-circle-1-1-1-vadodara-gujarat-infrapipes-pvt-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ahd-2022-14-roxul-rockwool-insulation-india-pvt-ltd-bharuch-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-ahd-2014-14-madhya-gujarat-vij-company-ltd-baroda-the-addl-cit-range-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-rjt-2019-24-the-ito-ward-2-3-porbandar-shri-tulsibhai-p-ladani-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-rjt-2019-24-shri-gunvantrai-vrajlal-bhadani-rajkot-the-acit-cir-2-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ahd-2022-14-aahar-vihar-hospitality-private-limited-ahmedabad-the-ito-ward-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-rjt-2021-14-shri-osham-jain-temple-trust-rajkot-at-patanvav-taluka-dhoraji-dist-rajkot-the-cit-exemptions-ahmedabad-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-ahd-2020-14-shri-ajay-gajanand-deshmukh-baroda-the-income-tax-officer-ward-1-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-ahd-2023-16-asstt-commissioner-of-income-tax-central-circle-1-4-ahmedabad-safari-biotech-private-limited-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-ahd-2018-14-harikesh-steel-pvt-ltd-ahmedabad-ito-ward-2-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-rjt-2020-14-shri-harkishan-vasantlal-jivrajani-rajkot-the-ito-ward-2-1-4-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-rjt-2022-14-shree-umiya-cotton-ginning-and-pressing-p-ltd-amreli-the-dcit-cpc-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-mum-2023-14-diagold-designs-limited-mumbai-dcit-12-2-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3042-mum-2017-14-dcit-10-2-2-mumbai-mighty-construction-p-ltd-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2928-mum-2022-14-m-s-ravi-developments-mumbai-dcit-central-circle-2-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nirmal-devi-nirmal-verma-union-of-india-and-another-20290</loc>
               <lastmod>2025-12-25T11:25:24.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-mum-2023-14-laxmi-co-operative-housing-society-ltd-mumbai-income-tax-officer-22-2-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-mum-2023-14-dcit-14-1-1-mumbai-m-s-north-karnataka-expressway-ltd-earlier-known-as-roadstar-investments-managers-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-901-mum-2023-14-sitaram-narayandas-patel-deceased-by-his-legal-heir-ashok-s-patel-mumbai-acit-circle-22-3-at-present-jurisdiction-with-acit-circle-22-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-mum-2023-14-income-tax-officer-1-1-1-mumbai-andhra-pradesh-expressway-limited-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-mum-2023-14-andhra-pradesh-expressway-ltd-mumbai-dy-commissioner-of-income-tax-10-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-mum-2023-14-m-s-blue-cross-laboratories-pvt-ltd-mumbai-pcit-mumbai-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2806-mum-2023-14-creative-integrated-facility-management-mumbai-commissioner-of-income-tax-appeals-national-faceless-appeal-centre</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2513-mum-2021-14-acit-cc-4-2-mumbai-chalet-hotels-ltd-as-a-successor-to-m-s-magna-distribution-amp-warehousing-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-mum-2022-14-the-dy-commissioner-of-income-tax-central-circle-6-4-mumbai-m-s-sinnar-thermal-power-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-mum-2022-14-anoopkumar-devidas-raimalani-mum-ac-circle-18-1-mum</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-mum-2022-14-dhananjay-madhukar-naik-mumbai-ito-12-3-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2893-mum-2022-14-krishnamoorthy-ramlinngam-mudaliyar-mumbai-assistant-commissioner-of-income-tax-central-circle-3-thane-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-366-mum-2023-24-ups-asia-group-pte-ltd-mumbai-assistant-c0mmissioner-of-income-tax-int-tax-4-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-mum-2023-14-sandeep-maloo-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1707-mum-2023-14-m-s-arandi-investment-pvt-ltd-mumbai-income-tax-officer-ward-3-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-mum-2023-14-shah-construction-company-ltd-mumbai-dy-commissioner-of-income-tax-cenral-circle-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-mum-2023-14-shah-construction-company-ltd-mumbai-dy-commissioner-of-income-tax-cenral-circle-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-mum-2023-14-biren-suresh-karani-mumbai-ito-31-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-mum-2022-14-the-manjri-stud-farm-pvt-ltd-mumbai-the-assistant-commissioner-of-income-tax-circle-2-2-2-mumbai-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-lkw-2019-14-arsalan-ahmed-kanpur-income-tax-officer-3-1-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-lkw-2019-14-m-s-city-montessori-school-lucknow-jcit-osd-internstional-taxation-circle-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-lkw-2020-14-income-tax-officer-1-4-kanpur-smt-shazia-siddiqui-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-lkw-2020-14-guidance-educational-and-welfare-trust-lucknow-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-lkw-2021-14-ram-murti-anchal-memorial-educational-society-shahjahanpur-cit-e-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karl-bernard-assessment-unit-and-commissioner-income-tax-appeals-and-income-tax-officer-non-corp-ward-2-4-tps-kochi-27722</loc>
               <lastmod>2025-12-25T10:20:25.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-india-ramachandrapuram-branch-union-of-india-ministry-of-finance-and-tax-recovery-officer-income-tax-department-and-katuri-china-rama-rao-and-smt-katuri-veeramani-and-katuri-srinivasa-choudhary-6553</loc>
               <lastmod>2025-12-25T11:30:22.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-through-its-chairman-north-block-new-delhi-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/myadam-kishan-rao-charitable-trust-rep-by-trustee-smt-sugandha-bai-myadam-commissioner-of-income-tax-exemptions-telangana-andhra-pradesh-and-odisha-24005</loc>
               <lastmod>2025-12-25T09:35:19.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/premier-electrical-industries-union-of-india-and-another-15230</loc>
               <lastmod>2025-12-25T11:25:24.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-divisional-joint-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-deputy-labour-commissioner-cum-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:15:33.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-and-c-i-xavier-and-m-natarajan-and-m-t-cheriyan-and-r-s-rosechandran-and-n-u-appukutthan-and-remani-c-and-p-koya-and-t-c-sudheer-bose-and-k-mani-and-vasudevan-n-nambisan-and-s-arunchalam-pillai-and-t-santha-and-lilly-p-m-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-and-secretary-department-of-pension-and-pensioners-welfare-and-director-central-bureau-of-investigation-and-superintendent-of-police-central-bureau-of-investigation-special-crime-branch-and-pay-and-accounts-officer-central-bureau-of-investigation-and-chief-controller-central-pension-accounting-office-and-principal-chief-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-deputy-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-pay-and-accounts-officer-central-excise-and-customs-and-commissioner-central-revenue-building-and-financial-advisor-and-chief-accounts-officer-southern-railways-and-principal-chief-personnel-officer-southern-railways-and-secretary-to-the-government-of-india-ministry-of-railways-and-commissioner-of-income-tax-audit-central-revenue-building-and-commissioner-of-income-tax-i-central-revenue-building-and-commissioner-of-income-tax-appeals-central-revenue-building-and-additional-commissioner-of-income-tax-palakkad-range-and-joint-commissioner-of-income-tax-ayakar-bhavan-and-deputy-director-of-income-tax-investigation-central-revenue-building-and-chief-commissioner-of-income-tax-ayakarbhavan-and-commissioner-of-income-tax-ayakar-bhavan-and-assistant-commissioner-of-income-tax-central-circle-kozhikode-65</loc>
               <lastmod>2025-12-25T11:05:21.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-65</loc>
               <lastmod>2025-12-25T11:05:21.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-somarajan-and-muhammed-hameem-union-of-india-and-the-additional-chief-secretary-home-department-and-the-state-police-chief-and-the-district-collector-and-district-magistrate-32315-2022-36909-2022</loc>
               <lastmod>2025-12-25T11:10:17.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-ind-2023-24-m-s-ideal-ashiyana-private-limited-indore-assistant-commissioner-of-income-tax-2-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1515-ind-2016-14-m-s-mars-colonizers-pvt-ltd-raipur-the-dcit-central-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-ind-2022-16-the-acit-central-1-indore-indore-shri-krishna-devcon-p-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-ind-2022-16-smt-aprna-shinde-goa-the-dy-cit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-ind-2023-14-bhopal-diocesan-trust-association-cni-indore-the-cit-exemption-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-ind-2023-14-bhopal-diocesan-trust-association-cni-indore-the-cit-exemption-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-ind-2023-14-m-s-cummins-technologies-india-private-limited-dewas-the-acit-circle-1-1-ujjain</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-ind-2017-16-smt-parul-bansal-bhopal-the-acit-central-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-182-ind-2020-16-the-dcit-central-bhopal-shri-yogesh-bansal-gwalior</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ind-2023-14-jubin-tiwar-hoshangabad-the-ito-2-2-bhopal-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ind-2023-14-shri-ankur-jain-indore-the-ito1-3-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-ind-2022-14-m-s-m-p-madhyam-bhopal-the-acit-exemption-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ind-2022-14-m-p-madhyam-bhopal-the-acit-exemption-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ind-2023-14-shri-anand-kumar-gupta-bhopal-the-cit-a-nfac-delhi-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-ind-2014-23-m-s-madhya-bharat-phosphate-pvt-ltd-bhopal-the-dcit-3-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ind-2022-14-hitesh-kumar-bindal-indore-the-dcit-circle-1-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ind-2020-14-dilip-chandrasenro-mahadik-indore-the-pr-cit-2-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-ind-2023-14-mr-lakhan-singh-rajput-bhopal-the-ito-3-4-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ind-2019-14-smt-sarla-jain-khandwa-ito-ward-1-khandwa-khandwa</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-893-mum-2013-14-dcit-2-1-mumbai-chennai-continer-terminal-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-894-mum-2013-14-dcit-2-1-mumbai-chennai-continer-terminal-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-mum-2016-14-thermax-babcock-amp-wilcox-energy-solutions-p-ltd-mumbai-dcit-cir-2-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-mum-2023-14-fox-international-channels-us-inc-now-known-as-tfcf-international-channels-us-inc-mumbai-dcit-int-taxation-4-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-mum-2016-14-oetiker-india-p-ltd-mumbai-dcit-13-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-kol-2021-14-acit-cir-1-1-kolkata-dozco-infratech-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-84-kol-2022-16-d-c-i-t-cc-2-2-kolkata-kolkata-m-s-positive-traders-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-94-kol-2022-16-dcit-cc-2-2-kolkata-kolkata-m-s-swarna-kalash-commercial-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-kol-2023-14-m-s-saraff-jewels-amp-co-kolkata-ito-ward-33-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-kol-2023-14-space-out-of-home-durgapur-ito-durgapur</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-kol-2023-14-saraswati-gupta-howrah-i-t-o-ward-47-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-kol-2023-14-m-s-khadim-india-ltd-kolkata-acit-cir-8-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-kol-2023-14-apeejay-pvt-ltd-kolkata-d-c-i-t-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-kol-2021-14-m-s-sasha-association-for-craft-producers-kolkata-ito-exemp-ward-1-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-kol-2022-14-globe-perfumery-works-kolkata-d-c-i-t-circle-43-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-kol-2022-14-dcit-exemption-cir-1-1-kolkata-socialist-unity-centre-of-india-communist-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-kol-2023-14-the-cricket-association-of-bengal-kolkata-dcit-circle-1-1-exemption-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-kol-2019-14-kusum-gupta-kolkata-principal-commissioner-of-income-tax-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-kol-2019-14-bell-flower-dealcomm-pvt-ltd-kolkata-i-t-o-ward-1-4-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-kol-2019-14-m-s-tdk-india-private-limited-formerly-known-as-epcos-india-private-limited-nadia-dcit-circle-11-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-hyd-2022-14-sri-krishna-geethasramam-proddatur-ito-exemptionsward-tirupati</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-hyd-2023-14-shashi-ajit-shah-hyderabad-acit-circle-15-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-hyd-2023-14-mahesh-reddy-althuri-hyderabad-acit-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-hyd-2023-14-anne-rajeswara-rao-hyderabad-acit-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-hyd-2022-14-hm-clause-india-private-limited-hyderabad-dcit-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-mum-2023-14-mumbai-postal-employees-co-operative-credit-society-ltd-mumbai-income-tax-officer-ward-17-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-62-mum-2023-23-m-s-maiden-marketing-india-pvt-ltd-mumbai-income-tax-officer-10-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-mum-2023-14-gemological-institute-of-america-inc-mumbai-acit-it-cir-2-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-mum-2023-14-prafulla-shashikant-vaidya-thane-dcit-cc-1-thane</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1654-mum-2023-14-virendra-bhavanji-gala-mumbai-pcit-central-mumbai-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuppilikai-hamza-assistant-commissioner-of-income-tax-central-circle-i-and-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-and-commissioner-of-income-tax-appeals-iii-and-manager-state-bank-of-india-and-branch-manager-hdfc-bank-and-branch-manager-canara-bank-and-branch-manager-industrial-development-bank-of-india-and-branch-manager-federal-bank-and-sri-jose-joseph-and-sri-a-kumar-and-sri-gopikrishnan-nambiar-26493</loc>
               <lastmod>2025-12-25T09:35:21.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuppilikai-hamza-assistant-commissioner-of-income-tax-central-circle-i-and-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-and-commissioner-of-income-tax-appeals-iii-and-manager-state-bank-of-india-and-branch-manager-hdfc-bank-and-branch-manager-canara-bank-and-branch-manager-industrial-development-bank-of-india-and-branch-manager-federal-bank-26513</loc>
               <lastmod>2025-12-25T09:35:21.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-n-ahujar-assistant-commissioner-of-income-tax-central-circle-1-hyderabad-97-2023</loc>
               <lastmod>2025-12-25T09:35:21.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikas-khetwat-union-of-india-through-cbi-4612</loc>
               <lastmod>2025-12-25T10:50:22.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-chny-2023-14-napc-limited-chennai-ito-corporate-circle-4-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-chny-2023-14-crafts-council-of-tamilnadu-coimbatore-dcit-exemptions-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2398-chny-2018-14-shin-etsu-polymer-india-p-ltd-chennai-dcit-corporate-circle-6-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1912-chny-2019-14-shin-etsu-polymer-india-p-ltd-sriperumbudur-dcit-corporate-circle-6-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-chny-2020-14-nagappan-suganthi-chennai-acit-non-corporate-ward-circle-22-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-chny-2023-14-mrs-chandra-ramesh-chennai-acit-ncw-2-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-chny-2023-14-mrs-chandra-ramesh-chennai-acit-ncw-2-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-chny-2017-14-acit-chennai-kamachi-industries-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-chny-2023-14-dcit-corporate-circle-1-coimbatore-coimbatore-l-g-balakrishan-amp-bros-ltd-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-chny-2023-14-suresh-kumar-chennai-dcit-central-circle-3-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-162-chny-2022-24-adit-cpc-bangalore-srm-sweets-and-cakes-erode</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-181-chny-2022-24-cit-a-nfac-delhi-delhi-riflex-industries-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-chny-2023-24-adit-bangalore-airtec-systems-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-chny-2022-14-duraisamy-parameswaran-salem-acit-central-circle-2-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-81-chny-2023-24-dcit-coimbatore-a-senthil-kumar-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1980-chny-2019-14-m-karthikeyan-chennai-ito-non-corporate-ward-1-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-srt-2023-16-asst-commissioner-of-income-tax-cc-4-surat-shri-vinod-kumar-goswami-surat</loc>
               <lastmod>2026-02-02T15:32:25.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-del-2021-14-mangal-superfine-garments-private-limited-new-delhi-ito-ward-16-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4724-del-2018-14-taurus-agile-technology-corporation-p-ltd-delhi-acit-circle-16-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-404-del-2015-23-m-s-sam-portfolio-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-del-2023-14-karanpal-singh-meerut-ito-ward-2-5-khatauli</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5630-del-2018-14-mukesh-kumar-muzaffarnagar-dcit-circle-1-muzaffarnagar</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-del-2021-14-shivani-madan-new-delhi-acit-central-circle-05-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4021-del-2018-14-dcit-circle-1-1-gurgaon-cinepolis-india-pvt-ltd-successor-to-fun-multiplex-pvt-ltd-gurgaon</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-del-2021-14-atherol-builders-amp-developers-pvt-ltd-successor-of-m-s-hubert-builders-amp-developers-pvt-ltd-gurgaon-pcit-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-del-2023-14-cobol-technologies-pvt-ltd-new-delhi-acit-central-circle-18-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-del-2023-14-dcit-circle-7-1-new-delhi-exl-services-com-india-pvt-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-del-2022-14-dcit-central-circle-07-delhi-anoop-soni-delhi</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9616-del-2019-14-neha-jewellers-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9618-del-2019-14-neha-jewellers-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-del-2020-14-late-smt-shanti-devi-through-chander-mohan-merwah-as-approved-representative-gurgaon-acit-circle-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2957-del-2022-14-aero-club-new-delhi-acit-central-circle-49-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-del-2021-14-asha-nagpal-new-delhi-ito-ward-59-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-del-2022-14-jaquar-and-company-private-limited-delhi-dcit-central-circle-19-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-del-2022-14-dcit-central-circle-29-new-delhi-atulah-contractor-and-construction-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-del-2022-23-pinnacle-clothing-company-new-delhi-dcit-circle-28-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-del-2021-14-bsl-limited-bhilwara-dcit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-del-2018-14-acit-circle-26-1-new-delhi-v-c-solutions-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-pun-2019-16-prashant-vithoba-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2026-03-22T09:56:33.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-mum-2023-14-vishnu-dattatraya-ponkshe-mumbai-cpc-bangalore</loc>
               <lastmod>2026-04-15T05:19:30.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-347-ahd-2019-16-pushkar-infrastructure-ahmedabad-the-acit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-ahd-2019-14-m-s-lincoln-pharmaceuticals-ltd-ahmedabad-the-dcit-circle-2-1-2-ahmedabad</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ahd-2023-14-m-s-smart-knitwear-ahmedabad-the-asstt-commissioner-of-income-tax-circle-7-2-ahmedabad</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-mum-2023-14-income-tax-officer-ward-13-2-3-mumbai-m-s-shivan-giri-steel-limited-mumbai</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ahd-2019-14-the-dcit-circle-3-3-ahmedabad-nisan-exim-ahmedabad</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-del-2022-14-boost-media-international-p-ltd-kolkata-dcit-circle-1-2-international-taxation-new-delhi</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-pun-2023-14-jay-durgamata-gramin-sheti-sahakari-patsanstha-maryadit-rayate-sangamner-ahemednagar-the-income-tax-officer-ward-4-ahmednagar</loc>
               <lastmod>2023-08-10T21:00:09.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-viz-2022-14-rama-rao-karnam-visakhapatnam-joint-commissioner-of-income-tax-range-4-visakhapatnam</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-lkw-2023-14-carmel-ventures-pvt-ltd-lucknow-deputy-commissioner-of-income-tax-central-circle-1-lucknow</loc>
               <lastmod>2023-08-10T20:30:09.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-pun-2019-16-sukhdeo-nivrutti-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-05-08T13:05:16.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4410-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-mum-2023-14-medical-education-and-research-charitable-trust-mumbai-commissioner-of-income-tax-exemption-mumbai</loc>
               <lastmod>2023-11-04T18:00:10.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-kol-2023-14-subrata-purkait-dhamua-magrahat-24-pgs-s-i-t-o-ward-26-3-kolkata-kolkata</loc>
               <lastmod>2023-11-06T23:00:09.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-229-mum-2023-24-dcit-3-2-1-mumbai-nsil-exports-ltd-mumbai</loc>
               <lastmod>2023-11-08T04:00:09.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1629-mum-2023-14-alka-diamond-industries-ltd-mumbai-dcit-central-circle-1-1-mumbai</loc>
               <lastmod>2023-11-08T23:00:10.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-mum-2023-14-amsons-steel-pvt-ltd-thane-dcit-cir-6-1-1-mumbai</loc>
               <lastmod>2023-11-08T23:00:10.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-del-2023-14-ge-india-industrial-private-limited-new-delhi-acit-osd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8324-del-2018-14-muzaffarnagar-district-cooperative-bank-ltd-muzaffarnagar-acit-circle-1-muzaffarnagar</loc>
               <lastmod>2025-04-30T09:27:34.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-pan-2020-14-mr-john-fernandes-margao-acit-circle-1-margao</loc>
               <lastmod>2025-04-10T06:28:00.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pan-2020-14-mr-john-fernandes-margao-acit-circle-1-margao</loc>
               <lastmod>2025-04-10T06:28:00.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-pan-2023-14-the-gokul-urban-co-op-credit-society-limited-ponda-deputy-commissioner-of-income-tax-circle-2-1-panaji</loc>
               <lastmod>2025-04-10T06:28:00.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-pan-2020-14-jcit-special-range-panaji-m-s-zuari-agro-chemicals-ltd-vasco</loc>
               <lastmod>2025-04-10T06:21:04.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-bang-2023-14-m-s-yashaswi-fish-meal-and-oil-company-udupi-deputy-commissioner-of-income-tax-central-circle-1-mangalore</loc>
               <lastmod>2025-07-10T07:45:16.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-nag-2023-24-income-tax-officer-ward-3-4-nagpur-shanti-arms-tech-pvt-ltd-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-sohan-healthcare-pvt-ltd-yavatmal</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chhattisgarh-rajya-beej-pramanikaran-sanstha-through-aditya-bhole-asna-managing-director-union-of-india-through-secretary-central-board-of-direct-taxes-north-block-new-delhi-and-principal-chief-commissioner-of-income-tax-exemptions-new-delhi-and-commissioner-of-income-tax-exemption-bhopal-and-joint-commissioner-of-income-tax-exemption-raipur-and-income-tax-officer-exemption-1-raipur-207</loc>
               <lastmod>2025-09-18T06:57:56.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-shri-v-narayana-c-o-sri-rama-engineering-construction-348-2008</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-vishal-infrastructure-limited-678-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-sama-international-pvt-ltd-764-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-sjk-steel-corporation-ltd-544-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-hyderabad-gayatri-agro-industrial-power-ltd-389-2018</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trishul-constructions-commissioner-of-income-tax-muzaffarpur-and-dy-commissioner-of-income-tax-circle-2-56</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samarendra-kumar-mohapatra-income-tax-officer-national-faceless-assessment-centre-delhi-and-another-11877</loc>
               <lastmod>2025-09-18T06:53:41.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iv-hyderabad-matrix-laboratories-ltd-282-2019</loc>
               <lastmod>2025-09-18T06:59:50.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iv-hyderabad-matrix-laboratories-ltd-275-2019</loc>
               <lastmod>2025-09-18T06:59:50.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-kumar-gupta-the-central-board-of-direct-taxes-income-tax-and-the-principal-chief-commissioner-of-income-tax-bihar-and-jharkhand-and-the-principal-commissioner-of-income-tax-bhagalpur-and-the-income-tax-officer-ward-2-4-income-tax-department-munger-7593</loc>
               <lastmod>2025-09-18T06:59:50.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajit-kumar-jindal-union-of-india-wpo-1507-2023</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-hyderabad-virchow-laboratories-limited-60-2008</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-shrilekha-hire-purchase-finance-p-ltd-18-2008</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bridge-and-building-construction-co-private-limited-union-of-india-and-ors-1508-2023</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-5-kolkata-usha-singhania-itat-210-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-raipur-c-g-and-assistant-commissioner-of-income-tax-central-circle-1-raipur-chhattisgarh-sun-and-sun-inframetric-pvt-ltd-5-2022-7-2022</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kozhikode-district-petroleum-dealers-association-and-k-p-sivanandan-and-green-fuel-services-income-tax-officer-ward-2-3-kozhikode-and-income-tax-officer-ward-2-2-kozhikode-and-joint-commissioner-of-income-tax-range-2-kozhikode-and-regional-manager-hindustan-petroleum-corporation-ltd-and-manager-indian-oil-corporation-2255</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/equity-intelligence-india-pvt-ltd-principal-commissioner-of-income-tax-and-assistant-commissioner-of-income-tax-7779</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dish-tv-india-limited-through-its-authorized-presentative-directorate-general-of-income-tax-and-ors-10472-2023</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-shalini-mittal-income-tax-officer-8651-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suram-trust-and-prashant-s-son-trust-and-prashant-s-daughter-trust-deputy-commissioner-of-income-tax-circle-exemption1-1-delhi-and-ors-15005-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-tarlocan-lal-goel-assistant-commissioner-of-income-tax-central-circle-62-1-13342-2018</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deep-and-veer-construction-co-pvt-ltd-the-pr-commissioner-of-income-tax-delhi-u2013-3-475-2023</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aga-publications-limited-union-of-india-and-chief-commissioner-of-income-tax-ap-1-and-deputy-commissioner-of-income-tax-circle-1-19774</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/newstoday-private-limited-union-of-india-and-chief-commissioner-of-income-tax-ap-i-and-deputy-commissioner-of-income-tax-circle-2-2-25021</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aamoda-publications-private-limited-union-of-india-and-chief-commissioner-of-income-tax-andhra-pradesh-1-and-deputy-commissioner-of-income-tax-circle-i-1-19014-of-2005</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharamappa-s-o-basappa-yerimani-and-risingsun-agencies-represented-by-its-partner-kiran-s-o-ramanath-mahindrakar-and-hubli-cigarette-entre-represented-by-its-partner-vinay-s-o-madhukar-mahindrakar-additional-commissioner-of-income-tax-national-faceless-assessment-centre-and-chief-commissioner-of-income-tax-regional-assessment-centre-and-chief-commissioner-of-income-tax-refac-and-income-tax-officer-investigation-and-income-tax-officer-w1-1-hubballi-and-income-tax-officer-benami-prohibition-and-jnt-deputy-commissioner-of-income-tax-bpu-and-deputy-commissioner-of-income-tax-cpc-100155</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-chandrashekar-bhat-director-general-of-income-tax-inv-and-principal-commissioner-of-income-tax-and-additional-commissioner-of-income-tax-central-range-1-and-deputy-commissioner-of-income-tax-central-circle-1-1-14073</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nidhi-kapoor-and-supriya-and-sudha-murthy-and-mr-jasmeet-singh-chadha-and-ms-shahnaz-malik-principal-commissioner-and-additional-secretary-to-the-government-of-india-ors-and-jt-commissioner-of-customs-igi-airport-t-3-delhi-and-commissioner-of-customs-igi-airport-new-delhi-and-union-of-india-8902-2021-9561-2021-13131-2022-531-2022-8083-2023</loc>
               <lastmod>2025-09-18T07:02:21.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-health-mission-assam-and-the-director-finance-and-accounts-national-health-mission-the-commissioner-of-income-tax-assam-and-assistant-commissioner-of-income-tax-tds-circle-and-m-s-gvk-emergency-management-and-research-institute-3013-2018</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nitin-nema-office-of-principal-chief-commissioner-of-income-tax-and-office-of-assistant-commissioner-of-income-tax-circle-1-and-income-tax-officer-ward-1-1-jabalpur-8311</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srinagar-development-authority-union-of-india-and-ors-1-2017</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cisco-systems-international-b-v-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-and-commissioner-of-income-tax-international-taxation-and-chief-commissioner-of-income-tax-international-taxation-south-zone-and-union-of-india-through-its-secretary-ministry-of-finance-govt-of-india-7827</loc>
               <lastmod>2025-09-18T07:01:52.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-veena-hirachand-jain-the-income-tax-officer-income-tax-department-ward-5-2-5-and-the-income-tax-officer-national-faceless-assessment-centre-and-branch-manager-south-indian-bank-and-marudhar-enterprises-7670</loc>
               <lastmod>2025-09-18T07:01:52.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-srt-2023-14-navsari-malesar-behdin-anjuman-navsari-income-tax-officer-exemption-ward-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-srt-2022-16-asst-commissioner-of-income-tax-central-circle-3-surat-surat-shri-piyush-ranchhodbhai-patel-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-srt-2022-14-assistant-commissioner-of-income-tax-central-circle-3-surat-m-s-dianco-mumbai</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-srt-2023-14-dilipkumar-shivshankar-acharya-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-srt-2023-14-dilipkumar-shivshankar-acharya-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-srt-2023-14-prayosha-education-trust-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-srt-2023-14-navsari-mehta-family-zampa-maholla-gahambhar-amp-jashan-fund-navsari-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-srt-2021-14-dcit-central-circle-3-surat-surat-shiri-ashesh-nanalal-doshi-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-srt-2023-14-manishkumar-kanubhai-kachchhi-surat-income-tax-officer-ward-2-3-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1795-mum-2023-14-dcit-7-1-1-mumbai-m-s-motilal-oswal-securities-ltd-now-merged-with-motilal-oswal-financial-services-ltd-mumbai</loc>
               <lastmod>2025-10-10T08:09:59.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-srt-2022-14-hasmukhbhai-ravjibhai-chaudhari-mandvi-income-tax-officer-ward-2-bardoli</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-srt-2023-14-shri-bishnu-shankar-tiwari-silvassa-income-tax-officer-silvassa-ward-silvassa</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-bang-2023-14-m-s-bharat-electronics-limited-bangalore-assistant-commissioner-of-income-tax-ltu-circle-1-bengaluru</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-del-2023-14-jaison-thomas-gurgaon-dcit-circle-70-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-srt-2023-14-shri-devendrasinh-ramsinh-rana-l-h-of-late-shri-mahendra-ramsinh-rana-bhgaruch-income-tax-officer-ward-1-3-bharuch</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-mum-2023-14-sachin-vilas-chaugule-mumbai-cit-appeals-47-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7191-del-2019-14-acit-special-range-9-new-delhi-tulip-infratech-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-srt-2023-14-shree-tadkeshwar-lignite-suppliers-association-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-kol-2022-14-ashika-stock-broking-limited-kolkata-d-c-i-t-central-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-kol-2022-14-ashika-stock-broking-limited-kolkata-kolkata-dcit-cc-2-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-nag-2019-14-dnyandhamma-bahuuddeshiya-vikas-sanstha-nagpur-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-mum-2023-14-kamalesh-gala-mumbai-ito-22-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1606-mum-2022-14-rehana-anwar-shaikh-mumbai-assessing-authority-delhi</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-mum-2023-14-indian-beauty-amp-hygiene-association-mumbai-the-ito-e-1-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-coch-2022-14-m-s-sulaikha-clay-mines-trivandrum-dcit-circle-1-2-trivandrum</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-897-coch-2022-14-m-s-sankaramkulangara-devaswom-thrissur-income-tax-officer-ward-2-5-thrissur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-ahd-2018-14-ankur-mrugeshchandra-acharya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-ahd-2018-14-subhashbhai-bharatbhai-hindocha-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-bang-2023-14-m-s-yashaswi-fish-meal-and-oil-company-udupi-deputy-commissioner-of-income-tax-central-circle-1-mangalore</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-ahd-2018-14-anilkumar-mukeshkumar-kadiya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pan-2023-14-shri-bhagyalaxmi-co-operative-credit-society-limited-mallapur-deputy-commissioner-of-income-tax-cpc-bangaluru</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-ahd-2018-14-nareshkumar-manilal-senma-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-ahd-2018-14-nareshkumar-manilal-senma-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-bang-2023-14-m-s-yashaswi-fish-meal-and-oil-company-udupi-deputy-commissioner-of-income-tax-central-circle-1-mangalore</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-pan-2020-14-moodabidre-town-municipality-moodubidire-the-income-tax-officer-tds-mangalore</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-nag-2019-14-hariom-baba-gaushala-ashram-trust-nagpur-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-725-pun-2023-14-nutan-shikshan-prasarak-mandal-ghodgaon-jalgaon-the-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-pun-2021-16-joint-commissioner-of-income-tax-osd-cen-cir-2-4-pune-m-s-sable-assocites-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-ahd-2018-14-anilkumar-mukeshkumar-kadiya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-bang-2023-14-smt-bindu-satish-chandra-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-1-bengaluru</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-del-2022-14-servicenow-nederland-bv-netherland-acit-circle-int-taxation-3-1-2-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-del-2023-14-ashish-garg-noida-acit-central-circle-2-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-mum-2023-14-maccaferri-environmental-solutions-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-3-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-856-ahd-2018-14-m-s-madhu-silica-pvt-ltd-bhavnagar-the-dcit-circle-1-bhavnagar</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9604-del-2019-14-sicpa-india-p-ltd-new-delhi-acit-circle-23-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-del-2022-14-global-television-services-pty-ltd-australia-ito-ward-1-3-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-103-del-2022-23-vks-properties-pvt-ltd-new-delhi-dcit-central-circle-26-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-jodh-2018-14-shri-dayakara-reddy-karavalla-bhilwara-ito-ward-2-bhilwara</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-jodh-2018-14-smt-suman-devi-jain-bhilwara-ito-ward-4-bhilwara</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-pun-2023-14-azizuddin-latiphoddin-kazi-l-h-of-deceased-latiphoddin-ajimoddin-kazi-latur-the-income-tax-officer-ward-4-latur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-del-2022-14-honda-motorcycle-and-scooter-india-pvt-ltd-gurgaon-acit-circle-1-1-gurugram</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-mum-2023-14-marksans-pharma-ltd-mumbai-cit-appeals-nfac-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-lkw-2023-14-rajeev-kumar-lalbagh-fatehganj-faozabad-224001-faizabad-income-tax-officer-range-2-faizabad-fizabad</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-lkw-2023-14-rajeev-kumar-lalbagh-fatehganj-faozabad-224001-faizabad-income-tax-officer-range-2-faizabad-fizabad</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-del-2023-14-magic-pathshala-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-del-2023-14-mohd-nazir-sambhal-ito-sambhal</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-rjt-2023-14-m-s-l-l-electricals-rajkot-the-neac-delhi-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-del-2017-14-m-s-cairn-energy-hydrocarbons-ltd-gurgaon-addl-cit-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-del-2022-14-automation-anywhere-inc-pune-dcit-circle-1-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-del-2022-14-amadeus-india-pvt-ltd-new-delhi-dcit-circle-1-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-del-2023-14-usha-goyal-new-delhi-acit-circle-43-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-131-del-2022-23-goel-jewellers-overseas-corp-new-delhi-acit-circle-49-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-kol-2019-14-nippon-power-ltd-kolkata-i-t-o-ward-12-3-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1799-hyd-2019-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-venkataramana-reddy-katpalli-hyderabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-338-pun-2022-24-amar-ambience-sahkari-gruhrachna-sanstha-maryadit-pune-ito-ward-7-1-pune</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-pan-2020-23-chowgule-amp-company-private-limited-morumgao-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-pan-2021-23-chowgule-amp-company-private-limited-mormugao-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-pan-2020-14-jcit-special-range-panaji-colorcon-asia-private-limited-verna</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-pan-2020-14-n-s-narvekar-minerals-margao-acit-circle-1-margao</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-pan-2023-14-the-gokul-urban-co-op-credit-society-limited-ponda-income-tax-officer-ward-2-5-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ahd-2020-14-aroma-enterprise-india-limited-ahmedabad-the-acit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-ahd-2020-14-the-dcit-circle-1-1-1-ahmedabad-m-s-arvind-lifestyle-brands-ltd-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6539-del-2019-14-gajender-singh-jadon-new-delhi-acit-circle-57-5-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8434-del-2019-14-acit-central-circle-1-faridabad-prem-singla-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-del-2021-14-zoom-developers-sez-indore-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-del-2022-14-rajesh-mangla-faridabad-dcit-central-circle-2-faridabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-nag-2016-14-dy-c-i-t-central-cir-1-3-nagpur-shri-chaganlal-kunverjibhai-patel-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-del-2022-14-jcit-circle-13-1-new-delhi-jagson-international-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-361-mum-2023-24-m-s-tech-mahindra-limited-successor-to-m-s-canvasm-technologies-limited-mumbai-asst-cit-9-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-nag-2023-24-dcit-cpc-bangalore-mahavir-coal-washiers-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-nag-2023-24-deputy-commissioner-of-income-tax-cpc-bengaluru-m-s-ceinsys-tech-limited-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-nag-2023-24-income-tax-officer-ward-1-1-nagpur-arjun-singh-jasbir-singh-arora-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-jaika-vehicle-trade-private-limited-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-nag-2023-24-income-tax-officer-ward-2-chandrapur-m-s-kabra-engineering-chandrapur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-nag-2023-24-assistant-commissioner-of-income-tax-circle-3-nagpur-ankit-pulp-amp-boards-private-limited-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-pradeep-kundu-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-bang-2023-14-m-s-integrace-private-limited-bangalore-commissioner-of-income-tax-appeals-nfac-delhi-bengaluru</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-pun-2023-14-pride-purple-properties-mumbai-assistant-commissioner-of-income-tax-central-circle-1-1-pune-pune</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-chandi-2017-14-sh-jitender-arora-s-o-sh-ram-nath-arora-kurukshetra-ito-kurukshetra</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-del-2023-14-ujjawala-power-pvt-ltd-ahmedabad-dcit-circle-25-1-delhi</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3168-del-2018-14-acit-circle-3-noida-sandeep-sharma-noida</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-125-chny-2022-24-dcit-cpc-bangalore-mayajaal-entertainment-limited-chennai</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-jodh-2020-14-shri-trilock-chand-bugaliya-nagaur-ito-ward-2-nagaur</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-jodh-2023-14-shri-sandeep-soni-bikaner-dcit-central-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-pun-2023-14-azimullah-razamiya-shaikh-ahmednagar-the-income-tax-officer-ward-2-ahmednagar</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-kol-2023-24-m-s-century-global-logistics-pvt-ltd-kolkata-i-t-o-ward-10-2-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-nag-2018-14-parshuram-forge-private-limited-nagpur-deputy-comissioner-of-income-tax-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-mum-2023-14-income-tax-officer-22-2-1-mumbai-kamalesh-mohandas-lakhwani-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-bang-2023-14-m-s-hindusthan-infrastructure-projects-and-engineering-pvt-ltd-bengaluru-assistant-commissioner-of-income-tax-circle-3-1-2-bengaluru</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4973-del-2018-14-acit-circle-18-2-noida-noida-toll-bridge-co-ltd-noida</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-jodh-2023-14-shree-vignahara-trilokpati-parshwanath-jain-shw-tirth-trust-rajsamand-cit-exemption-jaipur</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-jodh-2023-14-hemendra-gangawat-udaipur-ito-ward-tds-udaipur</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-mum-2023-23-m-s-godrej-properties-limited-mumbai-dy-commissioner-of-income-tax-circle-14-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-del-2019-14-subhshree-investment-management-p-ltd-new-delhi-acit-central-circle-8-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-kol-2023-14-m-s-mirabelle-tradecomm-pvt-ltd-kolkata-ito-ward-4-2-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-412-pun-2022-24-nikhilchandra-namdeorao-tawade-nashik-ito-ward-2-4-nashik</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-ahd-2019-14-jindal-worldwide-limited-ahmedabad-the-jcit-range-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-hyd-2023-14-durga-bhavani-duscharla-nalgonda-income-tax-officer-ward-1-nalgonda-nalgonda</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-kol-2023-14-m-s-mahabir-traders-kolkata-i-t-o-ward-44-3-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-coch-2020-24-the-ito-ward-4-kannur-kannur-m-s-kurumathur-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-jodh-2022-14-sampat-lal-lodha-nathdwara-ito-ward-2-rajsamand</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-jodh-2018-14-shri-ramavtar-mahipal-huf-sriganganagar-acit-circle-1-sriganganagar</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-mum-2023-14-dmsons-metal-pvt-ltd-mumbai-cit-a-52-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-kol-2023-14-md-nabirul-islam-murshidabad-d-c-i-t-circle-42-murshidabad-murshidabad</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-nag-2023-24-income-tax-officer-ward-3-4-nagpur-artikaur-rajendra-singh-juni-l-h-rajendra-singh-juni-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-nag-2023-24-assistant-commissioner-of-income-tax-circle-1-nagpur-satish-nichldas-khemchandani-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-nag-2023-24-income-tax-officer-ward-4-4-nagpur-m-s-easy-home-appliances-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-nag-2023-24-deputy-commissioner-of-income-tax-circel-4-nagpur-ankur-seeds-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-pun-2023-14-joint-commissioner-of-income-tax-osd-cricle-1-kolhapur-rbl-bank-ltd-kolhapur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-jodh-2022-14-sushil-kumar-jhabak-bikaner-nfac-delhi-ito-ward-2-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-hyd-2023-24-hyderabad-metropolitan-development-authority-hyderabad-deputy-commissioner-of-income-tax-exemption-circle-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-chandi-2022-14-dcit-circle-1-ludhiana-m-s-sharmanji-yarns-private-limited-ludhiana</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-hyd-2023-24-ramalinga-raju-gorinta-hyderabad-dcit-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-hyd-2023-24-hyderabad-metropolitan-development-authority-hyderabad-acit-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-hyd-2023-24-bal-reddy-kandunuri-adilabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-chny-2022-24-acit-central-circle-3-1-chennai-palepu-pharma-p-ltd-chennai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-192-mum-2023-24-hari-mittar-yadav-mumbai-ito-23-1-5-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-jodh-2019-14-royal-suitings-private-limited-bhilwara-ito-ward-1-bhilwara</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-kol-2023-14-dcit-centre-circle-2-3-kolkata-surendra-steels-pvt-ltd-guwahati</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-mum-2023-14-mangal-welfare-charitable-trust-mumbai-exem-ward-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-viz-2021-14-the-assistant-commissioner-of-income-tax-circle-1-1-visakhapatnam-tirumala-steel-enterprises-visakhapatnam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-mum-2023-14-kshirsagar-constructions-co-pvt-ltd-mumbai-dcit-cir-5-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-nag-2023-24-deputy-commissioner-of-income-tax-banglore-m-s-r-k-warehousing-and-leasing-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-189-chny-2022-24-adit-cpc-benguluru-m-s-saravana-selvarathnam-trading-amp-manufacturing-private-limited-chennai</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-viz-2023-24-income-tax-officer-ward-1-srikakulam-murali-krishna-yerupally-srikakulam</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-coch-2020-24-the-ito-wadr-2-5-kozhikkode-kozhikkode-m-s-tharuvanna-serviced-co-op-bank-ltd-wayanad</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2598-kol-2019-14-nippon-alloys-limited-kolkata-d-c-i-t-circle-3-1-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ahd-2019-14-the-jt-commissioner-of-income-tax-circle-3-1-2-ahmedabad-m-s-rainbow-papers-ltd-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6898-del-2019-14-luxor-writing-instruments-pvt-ltd-new-delhi-dcit-circle-4-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-812-pun-2023-14-m-s-marvel-edge-realtora-pvt-ltd-pune-income-tax-officer-tds-1-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-pun-2023-14-shri-vishwavati-ayurvedic-chikisalay-v-research-centre-kolhapur-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-del-2022-14-alka-chaturvedi-noida-dcit-central-circle-1-noida</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3813-del-2019-14-dristi-textiles-pvt-ltd-ghaziabad-pr-cit-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-pun-2023-14-archana-vijay-patil-l-h-of-manikrao-anandrao-deshmukh-sangli-income-tax-officer-ward-2-4-sangli-sangli</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-mum-2023-14-maharashtra-state-road-transport-corporation-mumbai-dcit-exemption-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-912-del-2019-14-dristi-textiles-pvt-ltd-ghaziabad-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-chny-2023-14-k-u-pa-krishan-huf-trichy-chennai-acit-central-circle-2-3-chennai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-chny-2023-14-mrs-rani-deivanai-chennai-ito-ward-1-6-chennai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ahd-2023-14-manoj-kaushikprasad-jingar-ahmedabad-the-ao-cpc-bangaluru-present-juridiction-the-ito-ward-5-3-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-217-del-2020-24-m-s-honda-cars-imited-noida-dciot-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-pun-2023-14-rely-on-pharmaceuticals-pune-the-income-tax-officer-ward-8-3-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-335-pun-2022-24-satish-danachand-ghodawat-kolhapur-assistant-commissioner-of-income-tax-circle-ichalkaranji</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-pun-2023-14-vinod-chandratike-aurangabad-the-income-tax-officer-ward-1-5-aurangabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-rjt-2023-14-m-s-parag-oil-mill-porbandar-the-ito-ward-2-4-porbandar</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-del-2018-14-urmil-mittal-kaithal-dcit-central-circle-karnal</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-mum-2022-14-siemens-limited-mumbai-national-faceless-centre-dy-commissioner-of-income-tax-8-2-1-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-del-2008-14-media-video-ltd-new-delhi-dcit-cc-20-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2650-del-2008-14-media-video-ltd-new-delhi-dcit-cc-20</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-del-2021-14-nisschal-jain-noida-ito-ward-21-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ahd-2023-14-shree-dashalad-co-operative-credit-society-ltd-vadodara-the-acit-circle1-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1742-mum-2023-14-shri-mansi-rajen-oza-mumbai-income-tax-officer-32-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6480-del-2016-14-m-s-vipul-infracon-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-mum-2023-14-regal-industries-mumbai-dcit-19-3-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7527-del-2017-14-saharan-ashiyana-p-ltd-new-delhi-ito-ward-2-3-meerut</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-pun-2018-14-assistant-commissioner-of-income-tax-circle-6-pune-shri-noor-shergil-assistant-official-liquidator-high-court-bombay-as-an-official-liquidator-for-m-s-srk-sheltors-p-ltd-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-chny-2023-14-keb-hana-bank-chennai-joint-director-of-income-tax-chennai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-mum-2022-14-damco-india-pvt-ltd-mumbai-nfac-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3088-del-2018-14-majestic-properties-pvt-ltd-new-delhi-pr-cit-central-3-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-del-2023-14-dcit-circle-1-1-2-int-taxation-new-delhi-black-duck-software-inc-usa</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-del-2023-14-the-india-thermit-corporation-limited-new-delhi-jcit-special-range-9-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-ahd-2023-14-roopkala-ahmedabad-the-ito-ward-5-3-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1895-del-2023-14-usha-goyal-new-delhi-acit-circle-43-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-srt-2023-23-rajendraprasad-babulal-khetan-surat-dy-commissioner-of-income-tax-central-cir-4-surat</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-pun-2023-14-maruti-steel-fab-pune-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-del-2022-14-gm-international-delhi-ao-ward-36-1-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-mum-2023-14-dcit-osd-tds-2-3-mumbai-total-energies-marketings-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-mum-2023-14-dcit-osd-tds-2-3-mumbai-total-energies-marketing-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-agr-2022-14-surendra-pal-singh-narang-agra-dy-cit-circle-1-2-1-agra</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-del-2021-14-nldk-timbers-private-limited-new-delhi-dcit-circle-11-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-139-kol-2018-16-sri-munisuvrata-agri-international-ltd-formerly-known-as-m-s-lmj-international-ltd-kolkata-acit-cc-2-4-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-888-mum-2023-14-raunak-distributors-pvt-ltd-mumbai-dcit-central-circle-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-140-kol-2018-16-sri-munisuvrata-agri-international-ltd-formerly-known-as-m-s-lmj-international-ltd-kolkata-acit-cc-2-4-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-bang-2019-14-m-s-communications-global-network-services-limited-bangalore-deputy-commissioner-of-income-tax-international-taxation-circle-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-658-hyd-2022-14-sambasiva-rao-chagarlmudi-godavarikhani-acit-circle-1-karimnagar</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-mum-2023-14-alif-costructions-mumbai-ito-22-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-hyd-2014-14-m-s-pragathi-green-meadows-amp-resorts-pvt-ltd-hyderabad-acit-circle-16-3-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1980-del-2021-14-acit-cc-17-new-delhi-vinod-karasanbhai-patel-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-rjt-2023-14-shri-mahadevbhai-madhavjibhai-gami-morbi-the-ito-ward-3-morbi-morbi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2931-del-2022-14-tina-kalra-faridabad-ito-ward-45-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-del-2022-14-jt-cit-osd-central-circle-4-new-delhi-sudhir-power-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5580-del-2019-14-gurcharan-singh-new-delhi-acit-circle-47-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-del-2020-14-acit-circle-27-1-new-delhi-uttranchal-engineering-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-177-bang-2023-24-emkay-hindustan-infrastructure-mangaluru-the-deputy-commissioner-of-income-tax-central-circle-2-mangaluru</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-nag-2019-14-shri-ashish-p-panjwani-nagpur-additional-commissioner-of-income-tax-tds-range-1-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-mum-2023-14-shri-hitesh-jawrilal-jain-mumbai-ito-ward-21-1-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-chny-2023-14-the-nedunchalai-nagar-co-operative-house-building-society-limited-salem-adit-cpc-bengaluru-bengaluru</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-chny-2018-14-balasubramanian-adityan-legal-heir-of-dr-b-sivanthi-adityan-chennai-dcit-corporate-circle-6-2-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-chny-2022-14-shree-dhevi-associates-salem-acit-range-1-salem</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-chny-2023-14-balakrishnan-jagadeesan-chennai-ito-che-c-65-1-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-chny-2023-14-gic-empl-coop-thrift-and-credit-society-ltd-chennai-ito-non-cop-ward-3-1-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-pun-2023-14-sandeep-anilkumar-surana-jalgaon-the-income-tax-officer-ward-1-2-jalgaon</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-pun-2023-14-maruti-technofab-industries-pvt-ltd-barshi-the-income-tax-officer-ward-2-1-solapur</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6192-mum-2019-14-dcit-circle-3-3-1-mumbai-mumbai-s-d-corporation-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-mum-2023-14-raj-kishore-huf-mumbai-i-t-o-ward-31-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-chny-2023-14-zannathu-firdouse-chennai-ito-intnl-taxn-ward-2-2-chennai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-coch-2022-14-shri-ravi-chandy-kochi-the-acit-non-corporate-circle-1-1-kochi-kochi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-coch-2022-14-sulaikha-clay-mines-thiruvananthapuram-acit-circle-1-2-thiruvananthapuram-thiruvananthapuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-mum-2023-14-dcit-cir-8-3-1-mumbai-m-s-tata-aia-life-insurance-co-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-chandi-2023-14-sh-baljinder-kumar-ludhiana-dcit-cc-1-ludhiana</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-chny-2023-14-shri-malaiyalathan-ayyanarappan-pondicherry-ito-ward-1-pondicherry</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-rjt-2023-14-m-s-parag-oil-mill-porbandar-the-ito-ward-2-4-porbandar</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-308-pun-2022-24-rameshwar-sahakari-sakhar-karkhana-jalna-asst-cit-circle-1-aurangabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-pun-2022-23-m-s-sable-assocites-pune-joint-commissioner-of-income-tax-osd-cen-cir-2-4-pune</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-chny-2023-24-d-r-balakrishna-raja-chennai-acit-central-cir-3-3-chennai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-viz-2021-14-the-deputy-commissioner-of-income-tax-central-circle-2-visakhapatnam-linton-projects-private-limited-vizianagaram</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-mum-2023-14-sameer-ramesh-vashi-mumbai-pcit-17-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-viz-2022-14-potluri-phanendra-babu-visakhapatnam-income-tax-officer-ward-3-2-visakhapatnam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-viz-2023-14-parivarthan-kakinada-income-tax-officer-exemption-ward-rajahmundry</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-coch-2021-24-the-ito-ward-2-2-kozhikkode-m-s-maruthonkara-service-co-op-bank-ltd-vadakara</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-bang-2021-14-nutanix-technologies-india-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-mum-2023-14-delhi-international-cargo-terminal-private-limited-mumbai-dcit-6-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-chny-2023-24-d-r-balakrishna-raja-chennai-acit-central-cir-3-3-chennai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-kol-2023-14-ito-exemption-kolkata-behala-navajivan-welfare-society-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-172-mum-2023-24-the-joint-commissioner-of-income-tax-osd-i-c-dy-commissioner-of-income-tax-8-3-1-mumbai-tex-styles-international-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-kol-2021-24-dcit-circle-4-1-kolkata-kolkata-cheviot-agro-industries-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-jodh-2018-14-sunshine-food-products-bikaner-acit-central-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-384-mum-2023-24-ganeshram-umanath-nayak-mumbai-ito-29-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-chny-2023-14-senthil-kumar-huf-tuticorin-chennai-ito-ward-4-tuticorin-chennai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-chandi-2022-14-sh-surinder-kumar-sharma-chandigarh-acit-international-taxation-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-srt-2023-14-shri-dhaval-rajkumar-jain-daman-income-tax-officer-daman-ward-daman</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-chandi-2023-14-rao-pahlad-singh-education-society-haryana-cit-e-chandigarh-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-pan-2023-24-digamber-shankar-naik-karwar-ito-ward-2-karwar</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-chandi-2023-14-m-s-jassar-papers-pvt-ltd-jalandhar-ito-ward-3-1-ludhiana</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-chandi-2018-14-mr-arun-kumar-mandi-gobindgarh-ito-w-1-mandi-gobindgarh</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3998-mum-2013-14-anidhi-impex-p-ltd-mumbai-dcit-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-chandi-2019-14-shri-ashok-kumar-kurukshetra-ito-w-1-kurukshetra</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-hyd-2022-14-durga-prasad-sana-srikakulam-ito-international-taxation-vizag</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-pun-2023-14-association-of-oral-maxillofacial-surgeons-of-india-pune-assistant-commissioner-of-income-tax-ward-1-1-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-mum-2023-14-manisha-navin-mor-mumbai-the-i-t-o-ward-28-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-srt-2023-24-keshri-exports-surat-the-deputy-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-srt-2023-24-keshri-exports-surat-the-deputy-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-chandi-2020-14-sh-charanjit-singh-ludhiana-ito-ward-3-2-ludhiana</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-del-2022-14-legend-transport-solutions-pvt-ltd-new-delhi-ito-ward-15-2-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-jodh-2020-14-ito-ward-1-1-udaipur-sher-singh-choudhary-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-284-mum-2023-24-hemant-dombe-karjat-the-dcit-panvel</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-coch-2023-14-keezhallur-service-co-op-bank-ltd-kannur-the-ito-ward-2-kannur</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-coch-2022-14-bharat-charitable-hospital-society-kottayam-cit-exemption-kochi-at-tvm-kochi</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-coch-2022-14-vadakke-madham-brahmaswom-thrissur-the-ito-exemption-ward-thrissur-thrissur</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-chandi-2023-14-sewa-hi-sewa-panchkula-cit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-coch-2023-14-keezhallur-service-co-op-bank-ltd-kannur-the-ito-ward-2-kannur</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-hyd-2019-14-dy-commissioner-of-income-tax-circle-2-1-hyderabad-kmc-constructions-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-chny-2023-14-subhashreeram-garments-p-ltd-tirupur-dcit-nfac-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-chny-2023-14-vasan-ugendra-babu-krishnagiori-ito-ward-1-hosur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-coch-2023-14-new-higher-secondary-school-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-jpr-2023-14-girnar-software-private-limited-6th-floor-jaipur-textile-market-b-2-near-model-town-malviya-nagar-jaipur-pcit-2-jaipur-new-central-revenue-building</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-del-2021-14-harinder-pal-singh-delhi-ito-ward-26-3-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-chny-2023-14-s-udayashankar-chengalpattu-acit-ncc-22-1-tbm-chennai-chennai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-mum-2022-14-acit-central-circle-4-mumbai-mm-s-eagle-infra-india-limited-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-jpr-2023-14-vinaya-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2400-mum-2022-14-m-s-eagle-infra-india-limited-mumbai-acit-central-circle-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-srt-2023-14-assistant-commissioner-of-income-tax-vapi-circle-vapi-jashmin-kantilal-patel-vapi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-del-2023-14-rishabh-bansal-new-delhi-ito-ward-49-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1924-mum-2023-14-dcit-6-1-1-mumbai-m-s-essar-house-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-ahd-2020-14-the-dy-cit-circle-1-1-1-baroda-iot-anwesha-engineering-amp-cosntruction-ltd-baroda</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-bang-2023-14-m-s-manipal-education-and-medical-group-india-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-chandi-2023-14-m-s-abhimanu-adventure-resorts-private-limited-chandigarh-dcit-acit-circle-parwanoo</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-chandi-2023-14-m-s-abhimanu-adventure-resorts-private-limited-chandigarh-dcit-acit-circle-parwanoo</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-del-2018-14-jcit-osd-central-circle-31-new-delhi-rswm-ltd-bhilwara</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-del-2020-14-acit-circle-27-1-new-delhi-u-k-paints-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-bang-2023-14-m-s-ims-health-analytics-services-private-limited-formerly-known-as-pharmarc-analytic-solutions-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-mum-2023-14-shubh-exports-mumbai-cit-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-jodh-2022-14-nimita-soni-prop-swaranlata-traders-bikaner-pcit-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-kol-2023-14-virendra-kumar-surana-huf-kolkata-ito-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-mum-2023-14-m-s-the-stock-amp-bond-trading-company-mumbai-dcit-cir-4-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-jpr-2023-14-vinaya-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-pan-2022-24-basavraj-r-balekundaragi-belgavi-pr-commissioner-of-income-tax-hubbali</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-srt-2023-23-shri-vinod-kumar-goswami-surat-asst-commissioner-of-income-tax-cc-4-surat</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-pun-2020-14-deputy-commissioner-of-income-tax-circle-ahmednagar-smt-vidya-pradip-zende-ahmednagar</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-srt-2023-24-keshri-exports-surat-the-deputy-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9424-del-2019-14-acit-circle-21-2-new-delhi-rishi-infratach-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-bang-2023-14-sri-swamiappan-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-228-mum-2023-24-m-s-prism-share-trading-private-limited-mumbai-income-tax-officer-ward-13-1-4-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-hyd-2022-14-assistant-commissioner-of-income-tax-central-circle-1-2-hyderabad-madhava-holdings-private-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-del-2023-14-choraria-industries-pvt-ltd-new-delhi-dcit-circle-6-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-del-2019-14-sanjeev-kumar-new-delhi-ito-ward-41-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-del-2021-14-acit-cc-14-delhi-mayfair-resorts-india-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-jodh-2022-14-ramdeo-pan-bhandar-bikaner-acit-circle-1-bikaner</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-357-mum-2023-24-royal-indl-estate-co-op-soc-ltd-mum-dy-commissioner-of-income-tatx-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-del-2023-14-devender-mavi-gautom-buddh-nagar-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-jodh-2020-14-shri-gopal-goushala-barmer-ito-exemption-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-jodh-2022-14-mohan-lal-sukhadia-university-udaipur-ito-exemption-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-srt-2023-14-bhavesh-nagjibhai-talpada-surat-income-tax-officer-ward-3-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-jpr-2023-14-shri-chandraprabh-charitable-sanstha-jaipur-ito-exemption-ward-1-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7747-del-2019-14-medium-packaging-pvt-ltd-new-delhi-ito-ward-16-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-mum-2023-14-khalid-sayed-delhi-centralized-processing-center-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5431-mum-2011-14-hindustan-unilever-ltd-mumbai-ito-cir-1-1-4-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ahd-2022-14-shree-vijay-vallabh-shatabdi-smarak-trust-aop-vadodara-income-tax-officer-ward-exemption-vadodara</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-pan-2018-14-m-s-esteem-industries-p-ltd-sattari-goa-income-tax-ward-2-margao</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-923-del-2023-14-tanisa-foundation-gurgaon-cit-exemption-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-pan-2020-14-dcit-circle-1-1-panaji-m-s-dempo-industries-pvt-ltd-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-pan-2023-14-shri-lokeshwar-co-operative-credit-society-niyamit-lokapur-income-tax-officer-ward-1-amp-tps-bagalkot</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-ctk-2023-14-nitushree-patra-paniapada-dcit-asmnt-circle-2-cuttack</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-kol-2021-14-ito-wd-9-1-kolkata-m-s-trinetra-vincom-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pan-2021-14-arihant-charitable-foundation-raibag-commissioner-of-income-tax-exemption-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3381-del-2016-14-m-s-c-amp-s-electric-ltd-new-delhi-dcit-ltu-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7496-mum-2012-14-cabot-india-ltd-mumbai-asst-cit-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-mum-2023-14-candy-holdings-private-limited-mumbai-income-tax-officer-ward-6-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2108-mum-2016-14-cabot-india-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2942-del-2022-14-perfect-arts-faridabad-acit-circle-2-1-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-pun-2023-14-pimpiri-chinchwad-mahanagar-palikas-sevakanchi-patsanstha-maryadit-pune-principal-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-del-2023-14-dcit-circle-rohtak-sarva-haryana-gramin-bank-rohtak</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2940-del-2022-14-india-international-centre-central-delhi-commissioner-of-income-tax-exemptions-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-jpr-2022-14-shri-digamber-jain-atikshaya-keshtra-padampua-ito-exemption-ward-1-kailash-heights</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-mum-2023-14-vijaykumar-vaidheeswaran-mumbai-adit-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-pun-2022-14-usha-k-jolly-charitable-trust-pune-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-pun-2023-14-santosh-pandurang-jaggadale-sangli-the-income-tax-officer-ward-1-5-sangli</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-del-2023-14-vijay-kumar-marwah-faridabad-acit-circle-2-1-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-del-2023-14-tiranga-mountain-rescue-new-delhi-ito-ward-22-4-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-bang-2023-14-sri-suresh-kalburgi-shankar-bengaluru-assistant-commissioner-of-income-tax-circle-5-1-1-1-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9293-del-2019-14-daya-nand-rohtak-dcit-circle-rohtak</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-mum-2023-14-m-s-mafatlal-industries-limited-mumbai-dy-commissioner-of-income-tax-central-circle-8-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1941-del-2022-14-amit-jain-delhi-acit-circle-international-taxation-2-1-2-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-ahd-2019-14-the-ito-ward-2-gandhinagar-shri-jakshibhai-dahyabhai-bharvad-gandhinagar</loc>
               <lastmod>2025-09-25T08:24:23.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-ahd-2023-16-the-dy-cit-central-circle-1-1-ahmedabad-bina-divyangbhai-shah-bhavnagar</loc>
               <lastmod>2025-09-25T08:24:23.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-mum-2023-14-d-d-amp-co-mumbai-the-asstt-commissioner-of-income-tax-circle-22-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-mum-2023-14-chourangi-builders-amp-developers-pvt-ltd-mumbai-dcit-10-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-mum-2023-14-acit-3-1-1-mumbai-rustomjee-realty-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-pan-2018-14-vijaya-bank-belagavi-ito-tds-ward-1-belagavi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-del-2021-14-startle-constructions-pvt-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-pan-2018-14-vijaya-bank-belagavi-ito-tds-ward-1-belagavi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-del-2021-14-tyagi-portfolio-management-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-mum-2023-14-d-d-amp-co-mumbai-the-asst-commissioner-of-income-tax-circle-22-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-srt-2023-14-shri-chandubhai-parshottambhai-borad-surat-income-tax-officer-ward-3-3-5-surat</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-pun-2023-14-kanojiya-pardeshi-dhobi-samaj-mandal-ahmednagar-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-nag-2019-14-m-s-purushottam-super-bazaar-nagpur-commissioner-of-income-tax-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-nag-2019-14-m-s-sanmati-nagri-shakari-pat-sanstha-maryadit-wardha-income-tax-officer-wardha-2-wardha</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-nag-2022-14-bank-of-india-nagpur-deputy-commissionr-of-income-tax-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-ahd-2015-14-gujarat-urja-vikas-nigam-ltd-baroda-cit-i-baroda</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-del-2022-14-bain-amp-company-inc-haryana-dcit-int-taxation-haryana</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-nag-2019-14-assistant-commissioner-of-inocme-tax-circle-nagpur-wardha-nagri-sahakari-adhikosh-bank-maryadit-wardha</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-nag-2023-14-d-p-jain-amp-co-infrastructure-pvt-ltd-nagpur-assistant-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-nag-2019-14-acit-central-circle-2-1-nagpur-ketan-ceramics-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-nag-2019-14-deputy-commissioner-of-income-tax-circle-2-nagpur-m-s-nagpur-highway-infracons-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-nag-2023-14-d-p-jain-amp-co-infrastructure-pvt-ltd-nagpur-assistant-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-jpr-2023-14-m-s-manglam-arts-govind-nagar-east-amber-palace-road-jaipur-pcit-jaipur-2-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-pun-2019-16-santosh-mahadeo-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-del-2021-14-startle-constructions-pvt-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-hyd-2023-14-anne-manoj-chowdary-hyderabad-acit-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-hyd-2023-14-shalini-bhupal-hyderabad-dcit-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-hyd-2020-14-dy-commissioner-of-income-tax-central-circle-2-3-hyderabad-jaya-balajee-real-media-private-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-976-mum-2023-14-nan-lian-ship-management-llc-mumbai-jcit-osd-int-tax-3-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-mum-2023-14-janseva-co-operative-credit-society-ltd-mumbai-pcit-17-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-mum-2023-14-m-s-modern-veer-rays-security-force-india-private-limited-mumbai-deputy-commissioner-of-income-tax-centralized-processing-centre-bangalore</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-mum-2023-14-shri-vinayak-sudhakar-malkotagi-mumbai-ito-int-taxation-ward-3-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-srt-2023-16-asst-commissioner-of-income-tax-cc-4-surat-shri-vinod-kumar-goswami-surat</loc>
               <lastmod>2025-12-22T09:51:51.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-185-mum-2022-24-media-research-users-council-mumbai-addl-dit-e-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-186-mum-2022-24-media-research-users-council-mumbai-ddit-e-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-mum-2013-14-chennai-container-terminal-p-ltd-mumbai-dcit-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-mum-2022-14-emerson-electric-company-india-private-limited-mumbai-addl-jt-dy-asstt-cit-ito-delhi</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-mum-2017-14-sara-logistics-services-p-ltd-mumbai-ito-8-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-mum-2023-14-ashwin-liladhar-shah-mumbai-national-faceless-appeal-centre-delhi-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/universal-enterprises-limited-income-tax-officer-ward-6-2-ors-apot-208-2023</loc>
               <lastmod>2025-12-25T08:55:20.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surendra-kumar-shah-income-tax-officer-ward-22-2-kolkata-apo-97-2023</loc>
               <lastmod>2025-12-25T09:00:17.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-deputy-labour-commissioner-cum-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:20:22.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-divisional-joint-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-deputy-labour-commissioner-cum-assessing-officer-and-labour-welfare-officer-cum-cess-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:20:22.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-arun-vashishta-and-kshetrapal-hospital-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-divisional-joint-labour-commissioner-cum-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:20:22.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-academy-of-construction-assistant-director-of-income-tax-exemptions-1-hyderabad-500-2006-555-2013-556-2013-2143-2014-293-2014</loc>
               <lastmod>2025-12-25T09:35:19.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuppilikai-hamza-assistant-commissioner-of-income-tax-central-circle-i-and-commissioner-of-income-tax-appeals-and-branch-manager-hdfc-bank-and-branch-manager-canara-bank-and-branch-manager-industrial-development-bank-of-india-and-branch-manager-federal-bank-26564</loc>
               <lastmod>2025-12-25T09:35:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2971-bang-2018-14-m-s-ribbon-communication-private-limited-formerly-known-as-sonus-networks-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-6-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-nag-2018-14-shri-ravi-wadhwani-akola-assistant-comissiner-of-income-tax-akola</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-chny-2020-14-shri-s-tulasidoss-nedunselian-chennai-acit-cc-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-chny-2020-14-shri-s-tulasidoss-nedunselian-chennai-acit-cc-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-111-kol-2014-16-sri-shyam-sundar-patodia-kolkata-dcit-cen-cir-viii-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-jodh-2021-14-sarda-devi-chechani-udaipur-ito-tds-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-112-kol-2014-16-sri-shyam-sundar-patodia-kolkata-dcit-cen-cir-viii-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-pun-2019-14-vithoba-nivrutti-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-pan-2018-14-m-s-trimurty-industries-cuncolim-salcete-dcit-circle-1-margao</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-nag-2019-14-dy-commissioner-of-income-tax-circle-1-nagpur-debashu-services-private-limited-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-nag-2022-14-m-s-sricon-logistics-pvt-ltd-nagpur-acit-tds-circle-1-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-chandi-2018-24-m-s-punjab-state-cooperative-fed-of-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-jodh-2022-14-shree-navkar-realinfra-private-limited-bhilwara-pcit-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-del-2023-14-sanspareils-greenlands-pvt-ltd-meerut-acit-circle-1-1-1-meerut</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-del-2023-14-lally-automobiles-private-limited-new-delhi-dcit-circle-15-2-delhi</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-jpr-2023-14-asheesh-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-mum-2023-14-pushpa-chandrakant-pagare-mumbai-ito-ward-34-2-7-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-pun-2020-14-deputy-commissioner-of-income-tax-circle-ahmednagar-smt-varsha-prafulla-zende-ahmednagar</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-pan-2022-24-shri-uday-s-ghorpade-belgavi-pr-cit-hubbali</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-srt-2023-14-vaishnavi-manufacturing-and-marketing-bharuch-dy-commissioner-of-income-tax-circle-2-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-jpr-2023-14-aman-exports-international-jaipur-dcit-circle-1-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kakinada-sez-limited-assistant-commissioner-of-income-tax-circle-2-2-hyderabad-74-2018</loc>
               <lastmod>2025-12-25T09:35:21.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-nagamani-and-s-chandramouli-union-of-india-rep-by-its-secretary-income-tax-department-central-and-the-director-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-the-principal-chief-commissioner-income-tax-department-and-the-income-tax-officer-ward-no-2-1-rajahmundry-east-godavari-district-and-icici-bank-corporate-office-at-icici-bank-towers-bandra-kurla-complex-5110</loc>
               <lastmod>2025-12-25T11:45:19.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-asr-2022-14-assistant-commissioner-of-income-tax-central-circle-1-jalanadhar-m-s-kapil-batra-film-production-house-private-limited-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-asr-2023-14-shri-pawan-kumar-jalandhar-cantt-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-asr-2023-14-ess-ess-kay-engineering-company-private-limited-jalandhar-assistant-commissioner-of-income-tax-circle-4-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-asr-2023-14-m-s-akki-bai-oswal-trust-ludhiana-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-asr-2017-14-m-s-altab-traders-kashmir-the-income-tax-officer-baramulla</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-asr-2019-14-m-s-j-r-d-international-pvt-ltd-delhi-dy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-asr-2023-14-edumust-jalandhar-commissioner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-asr-2023-14-ess-ess-kay-engineering-company-private-limited-jalandhar-assistant-commissioner-of-income-tax-circle-4-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-asr-2023-14-shri-rakesh-kumar-batala-income-tax-officer-ward-2-batala</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-asr-2023-14-shri-bharat-arora-jalandhar-deputy-commissioner-of-income-tax-central-circl-2e-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-asr-2012-14-sh-vijay-kumar-jammu-the-income-tax-officer-jammu</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-asr-2020-14-m-s-construcationengineers-srinagar-assistan-commissioner-of-income-tax-circle-3-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-asr-2023-14-shri-ranjeet-singh-bathinda-income-tax-officer-ward-1-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-asr-2023-14-shri-jaswant-singh-jalandhar-income-tax-officer-ward-4-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-asr-2023-14-maharishi-dayanand-math-jalandhar-commissioner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-asr-2023-14-the-phambra-multipurpose-co-op-society-limited-shaheed-bhagat-singh-nagar-income-tax-officer-tds-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-asr-2023-14-shri-avtar-singh-through-l-heair-shri-gurtej-singh-kapurthala-principal-commissioner-of-income-tax-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-asr-2023-24-m-s-stock-exchange-customer-protection-fund-ludhiana-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-asr-2016-14-sh-balvir-singh-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-asr-2018-14-shri-onkar-singh-hoshiarpur-income-tax-officer-ward-3-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-asr-2018-14-shri-onkar-singh-hoshiarpur-income-tax-officer-ward-3-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-asr-2021-14-smt-pritpal-kaur-ludhiana-income-tax-officer-ward-4-3-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-asr-2017-14-m-s-arya-model-high-school-moga-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-asr-2017-14-m-s-arya-model-high-school-moga-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-asr-2018-14-shrimati-baneet-kaur-bhasin-jalandhar-income-tax-officer-ward-1-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-asr-2018-14-shri-inderpal-singh-jalandhar-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-asr-2020-14-jammu-and-kashmir-trade-promoton-organization-srinagar-commissioner-of-income-tax-exemptions-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-asr-2023-14-m-s-punjab-iron-amp-steel-company-limited-jalandhar-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-asr-2023-14-shri-manjit-singh-hoshiarpur-income-tax-officer-ward-dasuya</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-asr-2018-14-mesers-arya-model-high-school-moga-income-tax-officer-exemptions-jalandhar-ward-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-asr-2022-14-shri-navraj-singh-s-o-shri-surjit-singh-nawanshahar-income-tax-officer-nawanshahar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-asr-2022-14-shri-surjit-singh-nawanshahar-income-tax-officer-nawanshahar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-asr-2023-14-shri-harjot-singh-gurdaspur-principal-commissioner-of-income-tax-central-ludhaiana</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-asr-2023-14-shri-amrik-singh-mansa-income-tax-officer-ward-1-4-mansa</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-asr-2023-24-shri-ravi-narula-ferozpur-deputy-commissiner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-asr-2023-24-shri-ravi-narula-ferozpur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-kol-2023-14-hansit-merchants-pvt-ltd-kolkata-ito-ward-2-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-kol-2023-14-luv-kush-project-limited-kolkata-pcit-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-kol-2023-14-devout-dealers-p-ltd-kolkata-pcit-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-kol-2023-14-jai-salasar-balaji-industries-p-ltd-kolkata-acit-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-kol-2023-14-mcnally-bharat-infrastructure-limited-kolkata-dcit-cir-4-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-55-kol-2022-16-m-s-bhagwati-foods-pvt-ltd-for-the-merged-company-manis-baking-solutions-pvt-ltd-kolkata-d-c-i-t-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-56-kol-2022-16-m-s-bhagwati-foods-pvt-ltd-for-the-merged-company-manis-baking-solutions-pvt-ltd-kolkata-d-c-i-t-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-kol-2023-14-shyamapada-jana-paschim-medinipur-ito-wd-2-2-now-ward-39-2-medinipur</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-kol-2021-14-acit-cir-1-1-kolkata-m-s-gold-rush-sales-and-service-limited-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-kol-2021-23-m-s-gold-rush-sales-and-service-limited-kolkata-acit-cir-1-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-rjt-2022-14-vijubha-jitubha-jadeja-rajkot-the-principal-commissioner-of-income-tax-1-rajkot-rajkot</loc>
               <lastmod>2025-12-08T06:10:00.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-kol-2023-14-saraswati-gupta-howrah-i-t-o-ward-47-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-kol-2023-14-apeejay-pvt-ltd-kolkata-d-c-i-t-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-kol-2023-14-m-p-birla-institute-of-fundamental-reserch-kolkata-dcit-exemption-cir-1-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-640-kol-2023-14-bishnu-kumar-khemka-kolkata-ito-ward-28-4-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-kol-2023-24-m-s-fashion-palace-purba-medinipur-ito-wd-27-3-haldia-haldia</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-kol-2019-14-harpreet-singh-brar-howrah-i-t-o-ward-46-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-kol-2023-14-genesis-trade-links-p-ltd-kolkata-ito-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-kol-2023-14-tulshi-charan-roy-kolkata-ito-ward-1-1-durgapur-durgapur</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-80-kol-2023-16-nischay-distributors-pvt-ltd-kolkata-dcit-cc-4-3-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-kol-2023-14-jai-ma-sati-net-ltd-kolkata-ito-wd-2-2-durgapur-durgapur</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-prudential-co-operative-bank-ltd-rep-by-its-official-liquidator-smt-k-anitha-deputy-commissioner-of-income-tax-circle-2-3-hyderabad-250-2022</loc>
               <lastmod>2025-12-25T09:35:19.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-sajith-lal-malayil-house-ponnada-agricultural-income-tax-and-commercial-tax-officer-vat-circle-kalpetta-670644-17167</loc>
               <lastmod>2025-12-25T09:35:20.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prominent-datamatics-marketing-pvt-ltd-union-of-india-and-3-others-906</loc>
               <lastmod>2025-12-25T10:30:25.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-c-ramanik-and-smt-r-geetha-and-sri-p-j-renuka-prasad-and-sri-h-rama-chandrappa-and-sri-k-t-ravikumar-reddy-and-kumari-geethmani-and-sri-r-c-diwakar-and-smt-h-r-chandrika-and-sri-j-v-mukunda-rao-and-sri-r-c-nagaraja-and-sri-k-maruthiram-and-sri-k-gururaja-and-sri-h-b-ravikumar-and-sri-neelappa-malagi-and-sri-m-r-prakash-and-sri-m-giriyappa-and-sri-m-nagaraj-and-sri-v-n-dayananda-and-sri-n-v-ramesh-kumar-and-sri-e-vijaya-kumar-and-sri-m-t-satyanarayana-and-smt-s-n-vani-and-sri-y-s-satyanarayana-setty-and-sri-v-srinivas-and-sri-t-eranna-and-sri-ravindranatha-tagur-and-sri-m-k-satyanarayana-reddy-and-sri-r-nagaraja-and-sri-b-h-thippeswamy-and-sri-r-prakash-and-sri-k-ashok-and-sri-m-nagaraj-and-sri-d-j-gururaja-and-sri-n-g-veeresh-kumar-and-sri-k-rudresh-naik-and-sri-manjunatha-swamy-and-sri-k-kumar-naik-and-smt-p-j-bharathi-and-sri-k-r-mallikarjuna-and-sri-l-m-umesha-and-sri-l-s-rangaswamy-and-sri-k-satishbabu-and-sri-m-shambulingaih-and-sri-p-v-vittala-and-smt-t-r-geetha-reddy-and-sri-n-raju-and-sri-h-n-thyramalleshwara-and-sri-d-s-chandrashekar-and-sri-s-shahidhara-and-sri-a-santhosh-union-of-india-ministry-of-labour-employment-and-employees-provident-fund-organisation-and-regional-p-f-commissioner-i-zonal-office-hubli-zone-and-regional-p-f-commissioner-i-regional-office-kalaburagi-and-regional-p-f-commissioner-regional-office-ballari-and-merchants-souhardha-sahakara-bank-niyamitha-27177-2019</loc>
               <lastmod>2025-12-25T12:00:24.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-saran-ravi-ujjwal-kumar-ram-saran-yadav-ramsharan-ravi-the-union-of-india-through-the-director-directorate-of-enforcement-government-of-india-new-delhi-and-the-director-directorate-of-enforcement-government-of-india-new-delhi-and-the-assistant-director-directorate-of-enforcement-government-of-india-patna-zonal-office-18172</loc>
               <lastmod>2025-12-25T11:45:22.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-177-ind-2021-16-m-s-prakash-ashphlting-amp-too-highway-ltd-indore-the-acit-central-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ind-2023-14-mr-mohd-wasim-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ind-2023-14-m-s-gupta-sons-bhopal-the-acit1-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-ind-2022-16-the-acit-central-1-indore-indore-shri-krishna-devcon-p-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-ind-2022-16-smt-aprna-shinde-goa-the-dy-cit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-ind-2022-14-the-acit-4-1-indore-m-s-patwa-city-automobils-p-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-ind-2021-23-shri-mayur-bansal-gwalior-the-dcit-central-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-ind-2021-23-shri-yogesh-bansal-gwalior-the-dcit-central-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-ind-2017-14-omprakash-gupta-bhopal-assistant-commissioner-of-income-tax-central-ii-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ind-2022-14-hitesh-kumar-bindal-indore-the-dcit-circle-1-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-120-ind-2021-16-m-s-k-l-sharma-amp-sunita-maheshwari-bhopal-dcit-central-1-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-ind-2019-14-s-t-i-india-ltd-indore-acit-5-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-ind-2022-14-m-s-parth-developers-dhar-the-pcit-1-indorer</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-ind-2022-14-m-p-madhyam-bhopal-the-acit-exemption-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-ind-2023-14-m-s-keti-construction-ltd-indore-theacit-central-2-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-ind-2015-23-smt-gunjan-agrawal-bhopal-smt-dy-acit-3-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-hyd-2022-14-pegasystems-worldwide-india-private-limited-hyderabad-dcit-circle-16-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-hyd-2022-14-sridevi-madala-hyderabad-acit-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-hyd-2023-14-latha-reddy-althuri-hyderabad-acit-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-mum-2023-14-idbi-bank-ltd-mumbai-acit-ltu-circle-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6602-mum-2010-14-acit-cen-cir-24-mumbai-darsh-sanjay-jain-legal-heir-of-late-sanjay-jugraj-jain-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-mum-2023-14-mr-tikamdas-arjundas-khemchandani-ulhasnagar-acit-cc-2-thane</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-mum-2023-14-ecotech-informatics-pvt-ltd-mumbai-ito-12-2-2-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-946-mum-2023-14-dcit-3-4-mumbai-m-s-union-bank-of-india-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-mum-2023-14-vadilal-kunverji-gada-mumbai-assistant-commissioner-of-income-tax-25-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-mum-2023-14-vihar-developers-private-limited-mumbai-ito-ward-14-3-2-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-academy-of-construction-assistant-director-of-income-tax-exemptions-1-hyderabad-500-of-2006</loc>
               <lastmod>2025-12-25T09:35:18.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-amod-kumar-sachan-union-of-india-thru-its-secy-ministry-of-finance-deptt-of-revenue-new-delhi-and-others-78-of-2023</loc>
               <lastmod>2025-12-25T10:30:23.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-and-c-i-xavier-and-m-natarajan-and-m-t-cheriyan-and-r-s-rosechandran-and-n-u-appukutthan-and-remani-c-and-p-koya-and-t-c-sudheer-bose-and-k-mani-and-vasudevan-n-nambisan-and-s-arunchalam-pillai-and-t-santha-and-lilly-p-m-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-65</loc>
               <lastmod>2025-12-25T11:05:21.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/axis-bank-ltd-union-of-india-and-tax-recovery-officer-central-and-securities-and-exchange-board-of-india-and-d-and-a-financial-service-p-ltd-and-m-m-ramachandran-and-atlas-jewellery-private-ltd-6275-2019</loc>
               <lastmod>2025-12-25T11:05:21.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-and-c-i-xavier-and-m-natarajan-and-m-t-cheriyan-and-r-s-rosechandran-and-n-u-appukutthan-and-remani-c-and-p-koya-and-t-c-sudheer-bose-and-k-mani-and-vasudevan-n-nambisan-and-s-arunchalam-pillai-and-t-santha-and-lilly-p-m-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-and-secretary-department-of-pension-and-pensioners-welfare-and-director-central-bureau-of-investigation-and-superintendent-of-police-central-bureau-of-investigation-special-crime-branch-and-pay-and-accounts-officer-central-bureau-of-investigation-and-chief-controller-central-pension-accounting-office-and-principal-chief-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-deputy-controller-of-accounts-central-board-of-indirect-taxes-and-customs-and-commissioner-central-board-of-indirect-taxes-and-customs-and-financial-advisor-and-chief-accounts-officer-southern-railways-and-principal-chief-personnel-officer-southern-railways-and-commissioner-of-income-tax-central-revenue-building-and-additional-commissioner-of-income-tax-palakkad-range-and-joint-commissioner-of-income-tax-palakkad-and-deputy-director-of-income-tax-investigation-central-revenue-building-and-commissioner-of-income-tax-audit-central-revenue-building-and-commissioner-of-income-tax-appeals-central-revenue-building-and-assistant-commissioner-of-income-tax-central-circle-kozhikode-and-chief-commissioner-of-income-tax-thiruvananthapuram-and-commissioner-of-income-tax-thiruvananthapuram-and-commissioner-of-income-tax-kozhikode-and-assistant-commissioner-of-income-tax-kozhikode-65-2023</loc>
               <lastmod>2025-12-25T11:05:21.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ruchi-garg-union-of-india-and-state-bank-of-india-8324-2022</loc>
               <lastmod>2025-12-25T11:15:21.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nediyirippu-service-co-operative-bank-union-of-india-and-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-no-2-tirur-25709</loc>
               <lastmod>2025-12-25T11:10:17.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuppilikai-hamza-assistant-commissioner-of-income-tax-central-circle-i-and-commissioner-of-income-tax-appeals-iii-and-manager-state-bank-of-india-and-branch-manager-hdfc-bank-and-branch-manager-canara-bank-and-branch-manager-industrial-development-bank-of-india-and-branch-manager-federal-bank-26549</loc>
               <lastmod>2025-12-25T09:35:21.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-rjt-2019-24-m-s-jay-enterprise-rajkot-gujarat-the-commissioner-of-income-tax-a-iv-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-chny-2019-14-mr-c-anand-tiruchirappalli-ito-ward-3-2-tiruchirappalli</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-chny-2021-14-padmavathy-realty-and-promoters-p-ltd-chennai-the-pcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-chny-2023-24-acit-central-circle-3-1-chennai-spr-construction-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-225-chny-2022-24-adit-cpc-bangalore-m-s-apollo-hospitals-enterprise-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-226-chny-2022-24-adit-cpc-bengaluru-m-s-apollo-hospitals-enterprise-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-chny-2023-24-adit-cpc-bengaluru-m-s-autotech-industries-india-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-chny-2022-14-v-s-j-marketing-private-limited-salem-dcit-circle-1-salem</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-868-chny-2022-14-thalavaipandian-sudalaikannu-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-chny-2023-24-shri-anjanevalu-jayapal-chennai-ito-non-corporate-ward-10-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-chny-2022-14-acit-chennai-shri-kannan-narayanan-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-chny-2017-14-acit-chennai-kamachi-industries-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-chny-2017-14-acit-chennai-kamachi-industries-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-mum-2023-14-income-tax-officer-1-1-1-mumbai-andhra-pradesh-expressway-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-mum-2023-14-income-tax-officer-1-1-1-mumbai-andhra-pradesh-expressway-limited-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-mum-2023-14-andhra-pradesh-expressway-limited-mumbai-city-income-tax-officer-ward-1-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-mum-2021-14-chalet-hotels-ltd-mumbai-dy-cit-central-circle-4-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-mum-2021-14-acit-cc-4-2-mumbai-chalet-hotels-ltd-as-a-successor-to-m-s-magna-distribution-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-mum-2023-14-dcit-8-1-1-mumbai-m-s-sapiens-technologies-1982-india-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3987-mum-2015-14-jm-financial-ltd-mumbai-dcit-4-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-coch-2015-14-infoparks-kerala-trivandrum-the-jt-director-of-it-osd-exem-cochin</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-mum-2023-14-m-s-avendus-capital-private-limited-mumbai-assistant-commissioner-of-income-tax-central-circle-2-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-302-mum-2023-24-assistant-commissioner-of-income-tax-4-2-1-mumbai-nirmal-bang-securities-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-365-mum-2023-24-ups-asia-group-pte-ltd-mumbai-assistant-commissioner-of-income-tax-intrnational-taxation-4-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-mum-2023-14-acit-1-1-1-mumbai-m-s-anantnath-silk-mills-private-limited-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3793-mum-2019-14-sterling-holiday-resorts-limited-on-behalf-of-erstwhile-sterling-holiday-resorts-india-limited-mumbai-the-pr-cit-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-340-mum-2023-24-deputy-commissioner-of-income-tax-central-circle-2-4-mumbai-pmt-machines-ltd-pune</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-mum-2023-14-alka-diamond-industries-ltd-mumbai-dcit-central-circle-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-mum-2023-14-laxmi-co-operative-housing-society-ltd-mumbai-income-tax-officer-22-2-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-mum-2023-14-laxmi-co-operative-housing-society-ltd-mumbai-income-tax-officer-22-2-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1155-mum-2023-14-acit-cc-2-thane-m-s-new-india-angadia-service-gujrat</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-mum-2023-24-commissioner-of-income-tax-exemption-mumbai-disma-golden-jubilee-charitable-trust-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-ahd-2018-14-acit-circle-5-2-ahmedabad-m-s-shah-asit-surendrabhai-huf-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-ahd-2018-14-ito-ward-5-2-2-ahmedabad-chetnaben-surendrabhai-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ahd-2020-14-shri-ajay-gajanand-deshmukh-baroda-the-income-tax-officer-ward-1-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-43-ahd-2023-16-asstt-commissioner-of-income-tax-central-circle-1-4-ahmedabad-safari-biotech-private-limited-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-rjt-2022-14-shree-harikrushna-welfare-trust-bhachau-kutch-the-dcit-acit-cpc-banagalore</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-rjt-2022-14-shree-harikrushna-welfare-trust-bhachau-kutch-the-dcit-acit-cpc-banagalore</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ahd-2019-14-dcit-circle-1-1-1-baroda-gujarat-urja-vikas-nigam-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-ahd-2022-14-astra-specialty-compounds-india-private-limited-bharuch-the-dy-cit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-ahd-2012-14-the-ito-ward-12-4-ahmedabad-shri-jatin-kanubhai-kotadia-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-ahd-2012-14-the-ito-ward-12-3-ahmedabad-shri-narendra-d-kanani-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-ahd-2016-14-the-dcit-circle-4-1-2-ahmedabad-m-s-takshashila-gruh-nirman-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-ahd-2019-14-takshashila-realities-pvt-ltd-the-successor-of-m-s-takshashila-gruh-nirman-ahmedabad-the-acit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-ahd-2019-14-the-dcit-circle-4-1-2-ahmedabad-takshashila-realities-p-ltd-erstwhile-firm-m-s-chanakya-buildcon-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-ahd-2018-14-ito-ward-3-3-10-ahmedabad-haresh-dahyalal-modi-huf-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-ahd-2019-14-shri-jignesh-kanubhai-patel-ahmedabad-the-acit-circle-6-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-ahd-2014-14-the-acit-circle-4-baroda-m-s-madhya-gujarat-vij-co-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-25-ahd-2021-16-shri-sunit-sudhirbhai-chokshi-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-37-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-sunit-sudhirbhai-chokshi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-ahd-2020-24-the-acit-patan-circle-patan-rachana-global-excavation-ltd-patan</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-rjt-2023-14-shri-jitendra-majithia-jam-khambhaliya-the-nfac-delhi-delhi</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-lkw-2020-14-income-tax-officer-1-4-kanpur-smt-warisha-siddiqui-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-lkw-2020-14-income-tax-officer-1-1-kanpur-smt-faria-siddiqui-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-del-2020-14-acit-central-circle-14-new-delhi-neha-jewellers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2392-del-2019-14-rishabh-motors-p-ltd-new-delhi-acit-circle-19-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1870-del-2019-14-society-of-indian-automobile-manufactures-supernnuation-scheme-trust-new-delhi-dcit-cpc-banglore</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-del-2020-14-late-smt-shanti-devi-through-chander-mohan-merwah-as-approved-representative-gurgaon-acit-circle-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-del-2020-24-dcit-central-circle-15-new-delhi-brahamputra-infrastructure-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-del-2022-14-abhishek-kumar-noida-pr-cit-noida</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-105-del-2022-23-pinnacle-clothing-company-new-delhi-acit-circle-28-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5708-del-2018-14-indraprastha-logistics-p-ltd-new-delhi-acit-circle-12-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-chny-2017-14-acit-chennai-kamachi-industries-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-chny-2017-14-acit-chennai-kamachi-steels-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-chny-2023-14-m-s-leather-india-chennai-ito-non-corporate-ward-5-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2799-chny-2019-14-dcit-corporate-circle-1-2-chennai-m-s-consolidated-construction-consortium-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-chny-2023-14-dcit-central-circle-3-1-chennai-m-s-gsnr-rice-industries-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-chny-2023-14-murugesan-santhi-chennai-ito-che-c-141-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-chny-2023-14-sivamai-wines-puducherry-ito-ward-1-nagapattinam</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-chny-2015-14-dcit-chennai-v-a-tech-wabag-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-chny-2017-14-sundaram-fasteners-limited-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-chny-2016-23-va-tech-wabag-limited-chennai-acit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-231-del-2023-24-sangeeta-devi-jhunjhunwala-new-delhi-ito-ward-70-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3554-del-2019-14-acit-circle-54-1-new-delhi-national-agricultural-cooperative-marketing-federation-of-india-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3265-del-2016-14-ito-new-delhi-aditya-antibiotics-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-del-2023-14-kirtimaan-buildtech-private-limited-new-delhi-dcit-cc-16-new-delhi-jhandewalan-extn</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-del-2023-14-aci-circle-13-1-new-delhi-johnson-matthey-india-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-del-2022-14-shri-krishna-das-jajoo-smarak-trust-delhi-ito-ward-exemp-2-2-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-del-2023-14-cheekotl-venture-fund-p-ltd-new-delhi-ito-ward-5-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-del-2023-14-dcit-circle-7-1-new-delhi-exl-services-com-india-pvt-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-del-2021-14-satywan-panipat-ito-ward-4-panipat</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-del-2022-14-pramila-gupta-gurugram-cit-a-42-delhi</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-srt-2022-16-asst-commissioner-of-income-tax-central-circle-3-surat-surat-shri-vasudev-deepchand-goplani-surat</loc>
               <lastmod>2026-02-24T14:22:17.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-srt-2022-16-the-acit-central-circle-3-surat-vasudev-deepchand-goplani-surat</loc>
               <lastmod>2026-02-02T15:26:19.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-del-2022-14-bhupinder-singh-julka-new-delhi-acit-circle-int-tax-2-1-2-delhi</loc>
               <lastmod>2026-02-20T10:58:25.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-asr-2017-14-sh-farukh-jehan-zeb-srinagar-income-tax-officer-anant-nag</loc>
               <lastmod>2026-04-18T11:08:16.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-chny-2022-14-duraisamy-parameswaran-salem-acit-central-circle-2-4-chennai</loc>
               <lastmod>2023-11-06T16:00:09.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-jodh-2018-14-m-s-swastik-gaur-gum-industries-churu-ito-ward-2-churu</loc>
               <lastmod>2023-11-07T08:00:11.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-jodh-2018-14-m-s-swastik-gaur-gum-industries-churu-ito-ward-2-churu</loc>
               <lastmod>2023-11-07T08:00:11.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-kol-2023-14-austin-distributors-pvt-ltd-kolkata-dcit-cir-7-1-kolkata</loc>
               <lastmod>2023-11-04T18:00:10.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4416-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4417-del-2018-14-noida-toll-bridge-co-ltd-noida-acit-circle-18-2-noida</loc>
               <lastmod>2023-11-06T12:00:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-chny-2020-14-idfc-limited-chennai-dcit-co-circle-ii-3-chennai</loc>
               <lastmod>2023-11-06T16:00:09.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-del-2021-14-gd-foods-and-manufacturing-india-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-del-2020-14-gd-foods-manufacturing-india-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2023-08-10T20:00:09.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1466-mum-2023-14-pratik-technologies-private-limited-mumbai-dcit-central-circle-8-2-mumbai</loc>
               <lastmod>2023-08-17T20:30:10.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ind-2023-14-r-m-chemicals-p-ltd-indore-the-dcit-acit3-1-bhopal</loc>
               <lastmod>2023-08-22T20:00:10.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-chny-2022-14-dcit-central-circle-3-1-chennai-m-s-om-shakthy-agencies-madras-pvt-ltd-chennai</loc>
               <lastmod>2023-08-23T19:30:09.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-368-ahd-2019-16-the-acit-central-circle-1-2-ahmedabad-m-s-pushkar-infrastructure-ahmedabad</loc>
               <lastmod>2023-08-11T19:30:08.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-pun-2023-14-sara-towers-private-limited-aurangabad-the-income-tax-officer-ward-2-4-pune</loc>
               <lastmod>2023-08-10T21:00:09.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-mum-2023-14-paresh-navnitlal-bhagat-mumbai-pcit-mumbai-4-mumbai</loc>
               <lastmod>2023-08-10T21:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-mum-2023-14-sachin-vilas-chaugule-mumbai-cit-appeals-mumbai</loc>
               <lastmod>2025-04-09T22:21:03.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1518-mum-2017-14-mondelez-india-foods-p-ltd-mumbai-asst-cit-rg-5-1-2-mumbai</loc>
               <lastmod>2025-05-07T01:05:00.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-jpr-2023-14-career-point-limited-kota-rajasthan-principal-commissioner-of-income-tax-udaipur-rajasthan</loc>
               <lastmod>2025-04-11T16:28:13.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-nag-2023-24-income-tax-officer-ward1-3-ito-ward-1-3-nagpur-mecl-building-dr-babasaheb-ambedkar-bhawan-seminary-hills-nagpur-maharashtra-440006-central-detective-and-security-services-plot-no-8-jail-road-rahate-colony-nagpur-440001</loc>
               <lastmod>2025-07-10T12:20:44.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-bang-2023-14-shri-bettamalenahalli-jawaregowda-basavaraju-bengaluru-income-tax-officer-ward-7-2-2-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahu-anadi-charan-the-principal-chief-commissioner-of-income-tax-bhubaneswar-and-others-13015</loc>
               <lastmod>2025-09-18T06:53:41.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-mansi-garg-commissioner-of-income-tax-and-ors-13840-2021</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-v-krishnan-the-principal-commissioner-of-income-tax-kozhikode-and-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-10405</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-g-sholapurmath-income-tax-department-101824</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-archana-jolly-bruhath-bengaluru-mahanagara-palike-and-principal-sophia-high-school-and-deputy-secretary-council-for-the-indian-school-certificate-examinations-and-commissioner-department-of-pre-university-education-and-principal-r-v-college-of-engineering-and-registrar-visvesvaraya-technological-university-and-secretary-council-of-architecture-and-electoral-registration-officer-mahadevapura-assembly-constituency-and-commissioner-regional-transport-office-and-chief-commissioner-of-income-tax-and-deputy-director-general-unique-identification-authority-of-india-and-chief-passport-officer-ministry-of-external-affairs-50</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/keshan-industries-llp-and-vikash-kumar-keshan-union-of-india-department-of-revenue-and-commissioner-for-central-tax-central-excise-and-service-tax-medchal-commissionerate-and-additional-commissioner-st-grade-i-enft-commercial-taxes-department-hyderabad-telangana-22459</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/green-earth-private-limited-ut-of-j-k-and-ors-2669-2022</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-n-mallikarjuna-the-commissioner-mysore-city-corporation-and-the-executive-engineer-mysore-city-corporation-2377</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-srt-2023-14-the-surat-colour-chemical-merchants-association-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-pun-2023-24-assistant-commissioner-of-income-tax-osd-ward-1-4-nashik-m-s-tough-metaliks-pvt-ltd-nashik</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-srt-2023-14-shri-shailesh-mohanbhai-patel-surat-income-tax-officer-ward-2-3-4-surat</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-del-2023-14-kishiv-motors-pvt-ltd-ambala-dcit-circle-karnal</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-jodh-2018-14-ito-ward-3-sriganganagar-shri-badri-prasad-sriganganagar</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-jodh-2022-14-aditya-builders-and-developers-jodhpur-cpc-bengaluru-acit-circle-3-jodhpur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-jodh-2022-14-sipani-woolen-private-limited-bikaner-ito-ward-1-2-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-nag-2016-14-m-s-atasha-ashirwad-builders-nagpur-a-c-i-t-tds-range-1-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-nag-2016-14-prabodh-sadashiv-sadavartem-huf-nagpur-i-t-o-tds-ward-1-4-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-nag-2018-14-m-s-ramsons-industries-limited-nagpur-principal-cit-central-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-123-coch-2020-24-the-ito-ward-2-tirur-tirur-m-s-nilambur-service-co-op-bankltd-malappuram</loc>
               <lastmod>2025-09-18T08:40:20.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-nag-2023-24-deputy-commissioner-of-income-tax-nagpur-jaika-vehicle-trade-private-limited-jaika-building</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-jodh-2021-14-m-s-sarda-gums-amp-chemicals-pali-acit-circle1-pali-pali</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-srt-2022-14-shankar-zethabhai-patel-surat-pr-commissioner-of-income-tax-central-surat</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-chandi-2020-24-shri-charanjit-singh-patiala-the-addl-cit-range-patiala</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-del-2023-14-acit-central-circle-16-new-delhi-saket-education-society-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3706-del-2019-14-jasmohan-singh-delhi-acit-circle-9-2-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-bang-2021-14-communications-global-network-services-limited-bangalore-deputy-commissioner-of-income-tax-international-taxation-circle-2-2-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-mum-2019-14-uttamchand-p-jain-mumbai-ito-19-3-5-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-jpr-2023-14-sh-sunil-dutt-jain-prop-m-s-jain-food-products-266-33-diggi-chowk-ajmer-acit-central-circle-ajmer</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-srt-2022-14-dhanori-seva-sahkari-mandli-ltd-navsari-income-tax-officer-ward-2-navsari</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-del-2021-14-sudhir-power-ltd-new-delhi-dcit-circle-4-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-mum-2022-14-asstt-commissioner-of-income-tax-central-circle-2-1-mumbai-shri-pratap-uttam-purohit-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-hyd-2022-14-snigdha-karthikeyan-shrewsbury-joint-director-of-income-tax-international-taxation-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-180-bang-2023-24-emkay-hindustan-infrastructure-mangaluru-the-deputy-commissioner-of-income-tax-central-circle-2-mangaluru</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-nag-2019-14-shri-gopichand-p-panjwani-akola-additional-commissioner-of-income-tax-tds-rang-1-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-137-kol-2018-16-sri-munisuvrata-agri-international-ltd-formerly-known-as-m-s-lmj-international-ltd-kolkata-acit-cc-2-4-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-del-2021-14-ito-ward-34-1-new-delhi-ravi-kumar-vaid-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-pan-2018-14-acit-circle-2-1-panaji-m-s-jay-ram-ore-carriers-vasco</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-pan-2022-23-shree-bhagyalaxmi-sahakari-sakkare-karkhane-niyamit-belagavi-income-tax-officer-ward-2-3-belgavi-belgavi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-coch-2023-14-ojin-bakers-amp-restaurant-kozhikode-the-ito-ward-1-1-kozhikode</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-179-bang-2023-24-emkay-hindustan-infrastructure-mangaluru-the-deputy-commissioner-of-income-tax-central-circle-2-mangaluru</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2196-mum-2022-14-asstt-commissioner-of-income-tax-central-circle-2-1-mumbai-shri-pratap-uttam-purohit-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-chny-2022-14-rajendran-sreedharan-kanyakumari-acit-circle-1-nagerkoil</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-chny-2022-14-winvest-holdings-india-private-limited-amalgamated-with-opc-asset-solutions-private-limited-chennai-dcit-corporate-circle-3-2-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-chny-2022-14-scl-tradelink-and-services-limited-chennai-adit-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-chny-2020-14-shri-k-shanmugam-pudukkottai-ito-ward-1-pudukkottai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-mum-2021-14-shakuntala-kamble-legal-representative-of-premchand-kamble-thane-dcit-cent-cir-thane</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-chny-2023-23-shri-b-baskar-reddy-hyderabad-dcit-central-circle-3-1-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-chny-2023-14-gic-empl-coop-thrift-and-credit-society-ltd-chennai-ito-non-cop-ward-3-1-chennai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1625-mum-2023-14-m-s-edifice-properties-pvt-ltd-mumbai-deputy-commissioner-of-income-tax-central-circle-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1578-mum-2023-14-biren-suresh-karani-mumbai-ito-31-1-3-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-416-mum-2023-24-shri-rajendra-m-jain-mumbai-ito-wd-19-3-11-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-coch-2022-14-sulaikha-clay-mines-thiruvananthapuram-acit-circle-1-2-thiruvananthapuram-thiruvananthapuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-coch-2022-14-sulaikha-clay-mines-thiruvananthapuram-acit-circle-1-2-thiruvananthapuram-thiruvananthapuram</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-hyd-2019-14-kmc-constructions-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-mum-2021-14-reliance-fire-brigade-services-pvt-ltd-mumbai-dcit-cpc-bangalore-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-bang-2023-14-m-s-sindhi-youth-association-bangalore-assistant-director-of-income-tax-exemptions-circle-17-2-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-agr-2022-14-pnc-cold-storage-pvt-ltd-agra-principal-commissioner-of-income-tax-1-agra-agra</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-bang-2023-14-m-s-ksrtc-passengers-accident-relief-fund-trust-bangalore-income-tax-officer-exemptions-ward-1-bengaluru</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-coch-2023-14-new-higher-secondary-school-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-chandi-2022-24-pr-cit-1-chandigarh-g-s-pirzada-huf-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-chny-2023-14-r-sriram-gopal-trichy-dcit-circle-3-1-trichy</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-chandi-2020-24-ito-ward-1-4-chandigarh-m-s-fateh-homes-pvt-ltd-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-chandi-2023-24-acit-circle-1-1-chandigarh-m-s-knox-life-sciences-chandigarh</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-chny-2023-14-aa282-kolappalur-primary-agricultural-coop-credit-society-limited-erode-ito-ward-2-1-erode</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-kol-2023-14-visa-bharati-co-operative-credit-society-limited-santiniketan-ito-ward-3-suri-birbhum-suri-west-bengal</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-804-chny-2023-14-kewalchand-navarathanmal-gudiyattam-chennai-assenssing-officer-chennai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-chny-2023-14-subashree-garments-p-ltd-tirupur-dcit-nfac-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-chny-2023-14-prathiba-govindaraj-coimbatore-dcit-corporate-circle-1-coimbatore</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-mum-2023-14-sanjay-sumermal-soni-thane-ito-ward-2-2-thane</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-277-mum-2023-24-the-dy-commissioner-of-income-tax-7-1-1-mumbai-mahindra-homes-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-mum-2023-14-dcit-3-4-mumbai-tata-motors-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9235-del-2019-14-arise-commercial-p-ltd-new-delhi-acit-circle-ward-3-2-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-srt-2022-14-pinky-manishkumar-jariwala-surat-income-tax-officer-ward-2-2-3-surat</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-mum-2023-14-vimal-pukhraj-jain-mumbai-national-e-assessment-centre-delhi</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-srt-2023-14-shalu-dyeing-ptg-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-2-1-1-surat</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-138-kol-2018-16-sri-munisuvrata-agri-international-ltd-formerly-known-as-m-s-lmj-international-ltd-kolkata-acit-cc-2-4-kolkata</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-mum-2023-14-m-s-topman-international-ltd-mumbai-acit-cir-11-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-jpr-2023-14-sakku-devi-jaipur-ito-ward-7-2-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-del-2023-14-inphog-research-foundation-gurgaon-cit-e-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-mum-2023-14-shalini-karan-kumaqr-mumbai-dcit-cc-6-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2342-del-2022-14-jindal-itf-ltd-delhi-dcit-circle-13-2-delhi</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-mum-2023-14-k-n-pokar-construction-pvt-ltd-mumbai-ito-14-2-1-previously-14-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-mum-2023-14-vijay-kishin-bhatia-mumbai-office-of-the-income-tax-officer-ward-14-1-4-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-jpr-2023-14-priyanka-khandelwal-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-jpr-2023-14-asheesh-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-srt-2023-23-shri-vinod-kumar-goswami-surat-asst-commissioner-of-income-tax-cc-4-surat</loc>
               <lastmod>2025-09-18T08:40:43.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-jpr-2023-14-asheesh-sharma-kota-ld-acit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-bang-2023-14-m-s-rajesh-exports-limited-bangalore-the-assistant-commissioner-of-income-tax-central-circle-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-hyd-2017-14-dy-commissioner-of-income-tax-circle-2-1-hyderabad-kmc-constructions-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-417-mum-2023-24-m-s-sabari-developers-llp-mumbai-deputy-commissioner-of-income-tax-central-circle-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-pan-2021-14-m-s-ahiliabai-sardessai-panaji-income-tax-officer-ward-2-4-panaji</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-jpr-2023-14-sh-sunil-dutt-jain-prop-m-s-jain-food-products-266-33-diggi-chowk-ajmer-acit-central-circle-ajmer</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ahd-2023-14-het-fab-industries-ahmedabad-the-income-tax-officer-ward-6-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-ahd-2022-16-all-four-seasons-travels-ahmedabad-the-dy-cit-central-circle-1-3-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-ahd-2020-24-shri-dipesh-prabhudas-kothari-huf-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-108-ahd-2022-24-the-asstt-commissioner-of-income-tax-circle-2-1-1-ahmedabad-shri-nilesh-rameshchandra-shah-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-pun-2023-14-rajendra-sonu-bhangale-jalgaon-income-tax-officer-ward-1-5-jalgaon-jalgaon</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ctk-2023-14-mr-tapan-kumar-bhuyan-salepur-ito-ward-1-1-cuttack</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-pun-2023-24-jayant-promoters-llp-earlier-jayant-promoters-pvt-ltd-pune-pr-commissioner-of-income-tax-6-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-pan-2022-14-grihalaxmi-metal-industries-belgaum-dcit-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ahd-2023-14-daan-amrut-foundation-ahmedabad-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-100-del-2022-23-vks-properties-pvt-ltd-new-delhi-dcit-central-circle-26-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-bang-2023-14-the-west-coast-paper-mill-employees-souharda-credit-co-operative-society-ltd-dandeli-income-tax-officer-ward-1-7-hubli</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-del-2023-14-concentrix-cvg-customer-management-group-inc-united-states-acit-int-taxation-1-2-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9377-del-2019-14-dcit-circle-25-1-new-delhi-the-state-trading-corporation-of-india-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-bang-2023-14-merchants-credit-co-operative-society-ltd-bagalkot-income-tax-officer-ward-1-bagalkot</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1011-mum-2015-14-airmid-developers-ltd-new-delhi-dcit-cir-3-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-466-del-2019-24-turner-international-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-viz-2022-14-the-income-tax-officer-ward-1-tenali-the-kakateeyta-mutually-aided-thrift-amp-credit-co-operative-society-limited-tenali</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-hyd-2023-14-anupama-krishna-rao-pemmaraju-hyderabad-ito-int-taxn-1-hyderabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-del-2022-14-nanak-chand-amp-co-u-p-pr-cit-gzbd</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-srt-2022-14-bhaktikishoredas-dharmtanyadasji-swami-vapi-income-tax-officer-ward-1-vapi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-del-2022-14-bombardier-transportation-signal-thailand-limited-thailand-dcit-circle-1-1-2-int-taxation-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-bang-2020-14-m-s-telecom-italia-sparkle-singapore-pte-limited-singapore-the-deputy-commissioner-of-income-tax-international-taxation-circle-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-292-del-2016-23-m-s-devidayal-aluminium-industries-pvt-ltd-new-delhi-dcit-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-162-del-2023-24-gecom-international-pvt-ltd-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-del-2023-14-dcit-circle-3-1-1-international-taxation-new-delhi-raytheon-company-united-state</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6758-mum-2014-14-airmid-developers-ltd-new-delhi-dcit-cir-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-del-2022-14-bombardier-transportation-signal-thailand-limited-thailand-dcit-circle-1-1-2-int-taxation-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-mum-2023-14-sachin-vilas-chaugule-mumbai-cit-appels-mumbai</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-53-kol-2022-16-m-s-swarna-kalash-commercial-pvt-ltd-kolkata-a-c-i-t-central-circle-2-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:37:32.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-del-2023-14-dcit-circle-3-1-1-int-taxation-new-delhi-raytheon-company-united-states</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-mum-2023-14-dcit-osd-tds-2-3-mumbai-total-energies-marketing-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-agr-2016-14-sh-sanjeev-tomar-agra-i-t-o-2-4-agra</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-mum-2023-14-dcit-circle-7-1-1-mumbai-m-s-mahindra-two-wheelers-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-mum-2023-14-maccaferri-environmental-solutions-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-3-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-mum-2023-14-siddhakala-vishwashata-mandal-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-mum-2023-14-siddhakala-vishwastha-mandal-mumbai-income-tax-office-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-mum-2023-14-mp-ferrous-and-non-ferrous-india-pvt-ltd-mumbai-dcit-cir-7-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-mum-2023-14-mp-ferrous-and-non-ferrous-india-pvt-ltd-ahmedabad-dcit-cir-7-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-jodh-2023-14-srm-spinners-limited-bhilwara-commissioner-of-income-tax-appeals-income-tax-department-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8412-del-2019-14-dcit-central-circle-26-new-delhi-vks-properties-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2992-del-2022-14-eastman-industries-ltd-new-delhi-acit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-viz-2023-14-polisetty-somasundaram-guntur-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6973-del-2018-14-dcit-central-circle-1-gurgaon-noni-farms-p-ltd-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-pan-2023-24-the-assistant-commissioner-of-income-tax-circle-1-margao-shri-rohan-ramchandra-pai-panandikar-margao</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-mum-2023-14-sadanand-co-op-credit-society-mumbai-ito-ward-26-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-830-pun-2023-14-kiran-bhairu-tanavade-kolhapur-income-tax-officer-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-lkw-2023-14-rajeev-kumar-lalbagh-fatehganj-faozabad-224001-faizabad-income-tax-officer-range-2-faizabad-fizabad</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-pan-2022-14-shri-brijesh-kumar-anand-new-delhi-assistant-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-del-2019-14-anil-kumar-kansal-ghaziabad-ito-ward-1-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-pun-2023-14-solapur-dcc-bank-employees-co-operative-society-limited-solapur-the-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-del-2022-14-dcit-central-circle-01-new-delhi-spicejet-limited-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-724-del-2023-14-acit-circle-1-2-1-international-taxation-new-delhi-concentrix-cvg-customer-management-group-inc-usa</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-rjt-2022-14-shri-ramniklal-d-aghera-keshod-the-ito-ward-1-junagadh</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-mum-2023-14-poornima-ramesh-shenoy-mumbai-income-tax-officer-ward-30-2-5-presently-ward-41-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-mum-2023-14-jindutt-steel-mumbai-ito-wd-19-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-322-pun-2022-24-income-tax-officer-latur-satish-wamanrao-honerao-latur</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-chandi-2019-14-m-s-venus-remedies-ltd-panchkula-acit-c-5-1-chandigarh</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-chandi-2019-14-m-s-venus-remedies-ltd-panchkula-acit-c-5-1-chandigarh</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-bang-2023-14-m-s-mfar-developers-pvt-ltd-bangalore-the-deputy-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2249-del-2017-14-dcit-international-taxation-gurgaon-m-s-carin-energy-hydrocarbon-ltd-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7126-del-2019-14-dcit-intl-taxation-circle-gurgaon-cairn-energy-hydrocarbon-ltd-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2013-del-2023-14-usha-goyal-new-delhi-acit-central-circle-43-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-pun-2023-14-vinay-keshav-tiwari-pune-the-income-tax-officer-ward-2-1-pune</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-pan-2019-16-m-s-handsel-goa-pvt-ltd-goa-the-assistant-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2633-mum-2022-14-l-amp-t-finance-holdings-limited-mumbai-deputy-commissioner-of-income-tax-2-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-pan-2020-23-chowgule-amp-company-private-limited-mormugao-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-mum-2023-14-tata-aia-life-insurance-company-limited-mumbai-dcit-8-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-pan-2020-14-agencia-commercial-internacional-mapusa-income-tax-officer-ward-2-4-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-pan-2023-14-the-gokul-urban-co-op-credit-society-limited-ponda-assistant-commissioner-of-income-tax-circle-1-1-panaji</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ahd-2022-14-nepra-resource-management-private-limited-ahmedabad-the-asstt-commissioner-of-income-tax-circle-3-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-2018-14-shri-vinodchandra-dalsukhram-gokhlani-patan-the-ito-ward-3-patan</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-del-2022-14-abhimanyu-chaturvedi-noida-dcit-central-circle-1-noida</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-nag-2013-14-shri-ashok-a-selarka-nagpur-ito-ward-4-4-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-pun-2023-14-m-s-marvel-omega-builders-private-limited-pune-income-tax-officer-tds-1-pune-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-nag-2013-14-rakesh-ashok-selarka-nagpur-ito-ward-4-4-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-pun-2023-24-deputy-commissioner-of-income-tax-cpc-bengaluru-swach-pune-seva-sahkari-sanstha-maryadit-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-264-del-2020-24-rmp-holding-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7921-del-2019-14-bhaijee-commodities-pvt-ltd-new-delhi-acit-circle-4-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-rjt-2022-14-smt-nishaben-harenbhai-doshi-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-ctk-2023-14-anil-kumar-kyal-cuttack-ito-ward-2-4-cuttack</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-mum-2022-14-siemens-limited-mumbai-national-faceless-centre-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-305-pun-2022-24-shree-rameshwar-ssk-ltd-jalna-asst-cit-circle-1-aurangabad</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1795-del-2018-14-shruti-mittal-mumbai-dcit-central-circle-karnal</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ctk-2023-14-mr-tapan-kumar-bhuyan-salepur-ito-ward-1-1-cuttack</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-bang-2023-14-mrs-lobo-crystal-mangaluru-assistant-commissioner-of-income-tax-cirlce-1-1-amp-tps-mangaluru</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-del-2023-14-rekha-meerut-ito-ward-1-2-3-meerut</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-mum-2023-14-rim-impex-mumbai-ito-25-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ctk-2023-14-sri-dharmendra-kumar-prusty-bhubaneswar-ito-khurda-ward-khurda</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-del-2017-14-acit-new-delhi-m-s-vipul-infracon-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-pun-2023-24-centralized-prodeedings-centre-cpc-bangalore-shankar-morappa-amp-co-pune</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-chny-2023-14-keb-hana-bank-chennai-joint-director-of-income-tax-chennai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-del-2023-14-sharda-nigam-new-delhi-ito-ward-59-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-jodh-2020-14-m-s-lila-trading-company-sri-ganganagar-ito-ward-1-sriganganagar</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-43-kol-2023-16-gold-view-financial-services-ltd-kolkata-acit-kolkata</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1812-del-2022-14-saif-2-se-investments-mauritius-ltd-new-delhi-acit-circle-international-taxation-3-1-2-delhi-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-856-pun-2023-14-maruti-steel-fab-pune-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-pun-2023-14-maruti-steel-fab-pune-assistant-commissioner-of-income-tax-central-processing-cell-tds-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3510-del-2019-14-gloria-e-banerji-noida-ito-ward-40-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-mum-2023-14-dcit-osd-tds-2-3-mumbai-total-energies-marketing-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1553-del-2021-14-jagdamba-optics-pvt-ltd-delhi-dcit-13-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2016-del-2021-14-acit-cc-17-new-delhi-karsan-bhi-khimabhai-patel-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-del-2021-14-zoom-developers-sez-indore-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-pun-2023-14-the-suvarta-alliance-ministries-trust-nandurbar-the-assistant-commissioner-of-income-tax-exemption-circle-aurangabad</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-ahd-2020-14-arvind-lifestyle-brands-ltd-ahmedabad-the-acit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:37:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-mum-2023-14-hasmukhbhai-b-patel-huf-mumbai-cit-appeals-nfac-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-del-2022-14-acit-central-circle-2-noida-brys-resorts-pvt-ltd-noida</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-pan-2023-14-yamaappa-bagayi-gokak-income-tax-officer-ward-1-gokak</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-mum-2023-14-central-bank-of-india-mumbai-the-national-faceless-appeal-centre-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-del-2021-14-startle-constructions-pvt-ltd-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1038-del-2022-14-acit-central-circle-2-noida-brys-resorts-pvt-ltd-noida</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pan-2020-14-dcit-circle-1-1-panaji-m-s-kagal-iron-and-steel-ltd-panaji</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-mum-2023-14-hasmukhbhai-b-patel-huf-mumbai-cit-appeals-nfac-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-srt-2022-14-acit-cir-1-3-surat-shri-rajeshkumar-arjanbhai-vekaria-surat</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-nag-2019-14-dy-cit-circle-3-nagpur-m-s-babasaheb-kedar-shetkari-sahakari-soot-girni-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-2-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7274-del-2018-14-giza-builders-amp-developers-pvt-ltd-new-delhi-ito-ward-11-2-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-159-del-2018-23-jai-mata-di-landscapers-p-ltd-new-delhi-dcit-central-circle-8-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-nag-2023-14-d-p-jain-amp-co-infrastructure-pvt-ltd-nagpur-assistant-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-nag-2019-14-income-tax-officer-ward-3-yavatmal-m-s-raghobaji-sonbaji-pajgade-yavatmal</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-srt-2023-14-d-more-fashion-private-limited-surat-dy-commissioner-of-income-tax-circle-1-1-1-surat</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-srt-2023-14-d-v-properties-pvt-ltd-surat-pr-commissioner-of-income-tax-1-surat</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-nag-2019-23-shri-tarchand-motilal-kotecha-buldhana-income-tax-officer-ward-1-khamgaon</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-jpr-2023-14-m-s-manglam-arts-govind-nagar-east-amber-palace-road-jaipur-pcit-jaipur-2-jaipur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-viz-2023-14-rama-rao-kotha-kakinada-income-tax-officer-ward-2-kakinada</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6475-del-2013-14-acit-new-delhi-sh-subhash-chander-sehgal-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-nag-2022-14-bank-of-india-nagpur-deputy-commissioner-of-income-tax-tds-circle-51-1-nagpur</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-2-kolkata-salarpuria-properties-pvt-ltd-itat-167-2023</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intertek-india-private-limited-assistant-commissioner-of-income-tax-circle-10-1-new-delhi-11517-2023</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alkem-laboratories-limited-the-commissioner-of-income-tax-tds-bihar-and-the-joint-additional-commissioner-of-income-tax-tds-range-bihar-and-the-assistant-commissioner-of-income-tax-tds-patna-and-cpc-tds-aaykar-bhawan-vaishali-ghaziabad-20009</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-hyderabad-virchow-laboratories-ltd-63-2008</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-hyderabad-visakha-industries-ltd-669-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ll-hyderabad-the-sirpur-paper-mills-ltd-742-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-assistant-commissioner-of-income-tax-iii-hyderabad-vst-industries-limited-azambad-hyderabad-771-2006</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-hyderabad-a-p-industrial-infrastructure-corp-ltd-57-2016</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-central-hyderabad-hst-steels-pvt-ltd-561-2015</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-hyderabad-gayatri-agro-industrial-power-ltd-388-2018</loc>
               <lastmod>2025-09-18T06:59:50.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-central-rajasthan-n-m-agrofood-products-private-limited-25-2023</loc>
               <lastmod>2025-09-18T06:59:00.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ll-hyderabad-andhra-pradesh-mineral-development-corporation-ltd-94-2022</loc>
               <lastmod>2025-09-18T06:59:50.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girdhar-gopal-dalmia-p-m-union-of-india-ors-17312</loc>
               <lastmod>2025-09-18T07:00:30.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-del-2018-14-mohd-tarique-meerut-ito-ward-1-4-meerut</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2817-del-2022-14-poonam-ghaziabad-ito-ward-2-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-jodh-2018-14-tsf-enterprises-jodhpur-dcit-circle-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-232-mum-2023-24-dcit-cc-3-1-mumbai-cineyug-entertainment-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-chandi-2022-14-sh-jasjot-singh-garcha-sangrur-pr-commissioner-of-income-tax-patiala</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-283-mum-2023-24-hemant-dombe-karjat-the-dcit-panvel</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-bang-2023-14-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru-smt-gali-vanaja-bellary</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-srt-2023-14-janani-exports-mumbai-deputy-commissioner-of-income-tax-circle-2-surat-surat</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-bang-2023-14-m-s-crystal-granite-and-marble-private-limited-ramanagaram-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-bang-2023-14-smt-gali-vanaja-bellary-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-del-2022-14-ito-ward-12-1-new-delhi-ironman-security-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-del-2023-14-spreading-smiles-gurgaon-cit-exemption-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-del-2019-14-sanjeev-jindal-amp-sons-huf-new-delhi-ito-ward-41-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2685-del-2019-14-ekta-garg-ghaziabad-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-mum-2023-14-krystal-integrated-services-pvt-ltd-mumbai-income-tax-department-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6139-del-2019-14-chintel-india-limited-new-delhi-acit-central-circle-17-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7114-del-2019-14-pramila-tarneja-new-delhi-dcit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-hyd-2022-14-gonuguntla-nirmala-devi-annatapur-acit-circle-1-anantapur</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-del-2019-14-sanjeev-jindal-amp-sons-huf-new-delhi-ito-ward-41-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-jodh-2023-14-shri-prakash-modi-jodhpur-acit-circle-1-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-jodh-2019-14-aman-arora-udaipur-dcit-circle-1-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-srt-2023-14-neelu-mahansaria-surat-income-tax-officer-ward-1-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-180-coch-2021-24-the-ito-wd-2-kollam-kollam-m-s-punalur-service-co-op-bank-ltd-punalur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-coch-2021-24-the-ito-kannur-the-irinave-service-co-op-rural-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1885-del-2018-14-opg-securities-pvt-ltd-new-delhi-addl-cit-special-range-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-chandi-2022-24-m-s-shanti-sales-india-pvt-ltd-ludhiana-dcit-circle-iii-ludhiana</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-coch-2021-24-the-ito-kannur-the-irinave-service-co-op-rural-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-205-coch-2021-24-the-ito-wd-2-kollam-kollam-m-s-pidavoor-service-co-op-bank-ltd-kollam</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-89-hyd-2022-24-dy-commissioner-of-income-tax-circle-1-2-hyderabad-concord-drugs-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-del-2023-14-sajal-jhamb-new-delhi-ito-ward-51-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-del-2023-14-sahachari-foundation-new-delhi-ito-ward-2-1-exemption-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-jpr-2022-14-shiv-kripa-hotels-private-limited-jaipur-the-dcit-circle-3</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6183-del-2019-14-movefast-automobiles-pvt-ltd-faridabad-ito-ward-1-5-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-srt-2023-14-janani-exports-mumbai-deputy-commissioner-of-income-tax-circle-2-surat-surat</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-rjt-2023-14-yesha-dhirajlal-thakrar-rajkot-the-dcit-nfac-delhi-delhi</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-srt-2023-14-janani-exports-mumbai-deputy-commissioner-of-income-tax-circle-2-surat-surat</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-919-mum-2023-14-bnp-paribas-mumbai-assistant-commissioner-of-income-tax-internationl-taxation-circle-1-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-chandi-2022-14-govt-high-school-ludhiana-ito-tds-1-chandigarh</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-del-2022-14-laurels-india-impex-pvt-ltd-new-delhi-dcit-circle-13-1-delhi</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-pan-2020-14-dempo-industries-private-ltd-panaji-jcit-range-1-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-pan-2020-14-dempo-industries-private-ltd-panaji-dcit-circle-1-1-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-del-2023-14-sonia-chawla-faridabad-ito-ward-2-4-faridabad</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6178-del-2014-14-m-s-c-amp-s-electric-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jodh-2019-14-acit-circle-1-jodhpur-shri-gulab-singh-bhandari-jodhpur</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2539-mum-2014-14-cabot-india-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-del-2023-14-ito-ward-77-3-new-delhi-silverglades-infrastructure-pvt-ltd-gurgaon</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4020-del-2017-14-amandeep-singh-sran-new-delhi-dcit-cc-29-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-coch-2021-24-the-acit-trivandrum-mr-subramanian-s-trivandrum</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-jpr-2023-14-bhiwadi-integrated-development-authority-bhiwadi-income-tax-officer-ward-1-2-alwar-bhiwadi-alwar</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-nag-2019-14-income-tax-officer-ward-1-5-nagpur-smt-preeti-deepak-sanghani-nagpur</loc>
               <lastmod>2025-09-18T08:41:11.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-901-mum-2020-14-dy-cit-cc-6-4-mumbai-arshiya-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-mum-2021-14-dy-cit-circle-17-1-mumbai-ahmed-hussein-dawoodani-l-h-of-hussein-ismail-dawoodani-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-mum-2023-14-keep-learning-resources-private-limited-mumbai-income-tax-officer-ward-12-1-4-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-srt-2023-14-nileshkumar-ramlaxman-upadhyay-surat-income-tax-officer-ward-2-bardoli</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-nag-2019-14-modern-education-society-badnera-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-pan-2019-14-m-s-feelings-margao-the-principal-commissioner-of-income-tax-panaji</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-ahd-2018-14-sagarbhai-mahjibhai-rabari-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-425-mum-2023-24-dy-cit-13-2-2-mumbai-m-s-sodexo-technical-services-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-ahd-2018-14-subhashbhai-bharatbhai-hindocha-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-pan-2023-14-the-hind-co-operative-housing-society-limited-belgavi-income-tax-officer-ward-1-2-belagavi</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-pun-2019-14-shree-samastha-gujarathi-samaj-dhule-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-pan-2019-16-shri-sanjeev-kumar-mathiyan-muzaffarnagar-assistant-commissioner-of-income-tax-central-circle-panaji</loc>
               <lastmod>2025-09-18T08:41:11.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-hyd-2023-24-bal-reddy-kandunuri-adilabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-hyd-2023-24-hyderabad-metropolitan-development-authority-hyderabad-assistant-commissioner-of-income-tax-exemption-circle-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-hyd-2023-24-hyderabad-metropolitan-development-authority-hyderabad-dcit-exemption-circle-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-hyd-2023-24-hyderabad-metropolitan-development-authority-hyderabad-assistant-commissioner-of-income-tax-exemption-circle-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-hyd-2023-24-bal-reddy-kandunuri-adilabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-del-2023-14-jai-mata-di-mohan-nagar-gurgaon-cit-exemption-chandigarh</loc>
               <lastmod>2025-09-18T08:40:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-364-mum-2023-24-the-dcit-15-1-2-mumbai-m-s-chemtron-science-laboratories-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-nag-2023-24-the-assistnt-director-of-income-tax-bangalore-stellar-refractories-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-nag-2023-24-assistant-director-of-income-tax-cpc-banglore-pawansut-travels-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-nag-2023-24-deputy-commissioner-of-income-tax-circle-2-nagpur-m-s-sudarshan-motors-nagpur</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-srt-2023-14-sagar-embrotech-surat-the-assistant-commissioner-of-income-tax-circle-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-chandi-2022-14-m-s-jimmi-resorts-pvt-ltd-ludhiana-asstt-director-of-income-tax-international-taxation-chandigarh</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-161-chny-2022-24-dcit-cpc-bengaluru-cheran-plastics-erode</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-210-chny-2022-24-adit-cpc-bangalore-m-s-saint-gobain-india-private-limited-chennai</loc>
               <lastmod>2025-09-18T08:40:20.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-jodh-2020-14-ummaid-mal-singhvi-jodhpur-acit-central-circle-2-jodhpur</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-kol-2023-24-dcit-cpc-bangalore-shyamal-kundu-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-pun-2023-14-mr-karthik-venkataraman-mumbai-income-tax-officer-ward-13-4-pune-pune</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-jpr-2023-14-shree-cement-limited-beawar-deputy-commissioner-of-income-tax-ajmer</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-bang-2023-14-m-s-sampark-livelihoods-promotion-trust-bengaluru-commissioner-of-income-tax-exemptions-bengaluru</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-del-2022-14-hisp-india-info-systems-p-ltd-delhi-ward-5-1-gautam-budh-nagar</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2023-kol-2018-14-ito-ward-12-4-kolkata-m-s-subhlaxmi-chem-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-kol-2023-24-sukumar-chowdhury-paschim-medinipur-ito-medinipur</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-jodh-2023-14-hemendra-gangawat-udaipur-ito-ward-tds-udaipur</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-pun-2023-24-assistant-commissioner-of-income-tax-circle-3-pune-m-s-m-b-gharpuray-engineers-and-contractors-pune</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-del-2021-14-shashi-gupta-delhi-ito-ward-49-4-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-chny-2023-14-dinroze-estate-hyderabad-ito-ncw-9-5-chennai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-hyd-2019-14-dy-commissioner-of-income-tax-circle-17-2-hyderabad-vishal-personal-care-private-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-bang-2023-14-mr-sunny-kulathakal-bangalore-income-tax-officer-international-taxation-ward-1-2-bangaalore</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7669-del-2019-14-modernistic-attire-p-ltd-delhi-dcit-central-circle-2-gurgaon</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-del-2022-14-deusch-kyosel-engineering-p-ltd-delhi-acit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-chny-2022-14-m-s-gimpex-pvt-ltd-chennai-acit-central-circle-1-2-chennai</loc>
               <lastmod>2025-09-18T08:40:20.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-viz-2023-14-parivarthan-kakinada-income-tax-officer-exemption-ward-rajahmundry</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-del-2023-14-harbir-singh-gurgaon-ito-ward-1-4-gurgaon</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-kol-2023-14-m-s-topsel-pvt-ltd-kolkata-d-c-i-t-circle-2-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-pan-2019-14-v-m-salgaocar-sales-international-vasco-the-joint-commissioner-of-income-tax-margao-range-margao</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-jodh-2023-14-shri-kuldeep-kumar-bikaner-ito-ward-1-4-bikaner</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-pan-2020-14-deputy-commissioner-of-income-tax-circle-1-1-panaji-panaji-shri-vijaynath-rama-talaulikar-panaji</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-pan-2020-14-jcit-special-range-panaji-m-s-zuari-agro-chemicals-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-viz-2023-23-linton-projects-private-limited-vizianagaram-the-deputy-commissioner-of-income-tax-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-pan-2020-14-the-depyty-commissioner-of-income-tax-circle-1-1-panaji-smt-ritha-vijaynath-talaulikar-panaji</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-coch-2020-24-the-ito-ward-1-kannur-kannur-m-s-mavilayi-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-del-2019-14-ito-ward-32-2-new-delhi-sukhbir-singh-dagar-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-coch-2021-24-the-ito-ward-2-tirur-tirur-m-s-karuvarakundu-service-co-op-bank-ltd-malappuram</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-mum-2023-14-somerset-chs-ltd-mumbai-ao-41-1-5-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-coch-2023-14-m-s-kerala-automobiles-ltd-trivandrum-assistant-commissioner-of-income-tax-circle-1-1-trivandrum</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-pan-2018-14-basavraj-siddappa-bhavikatti-belgavi-ito-ward-2-2-belagavi</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-jpr-2023-14-shri-gusai-baba-gaushala-samiti-sikar-cit-e-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-mum-2023-14-mr-yogesh-dnyandeo-kinage-mumbai-assistant-director-of-income-tax-cpc-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1817-del-2022-14-g-r-gupta-amp-bros-new-delhi-acit-central-circle-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-174-coch-2021-24-the-ito-wd-1-kollam-kollam-m-s-chathannoor-service-co-op-bank-ltd-kollam</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3277-mum-2022-14-estate-of-ramniklal-rajmal-mehta-mumbai-dy-cit-cc-8-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-mum-2023-14-mr-sanjeev-motwani-mumbai-acit-23-3-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-244-mum-2023-24-mehul-prakash-mehta-mumbai-ito-w-27-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-865-pun-2023-14-mahesh-urban-co-operative-bank-ltd-solapur-assistant-commissioner-of-income-tax-circle-1-solapur-solapur</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-304-mum-2023-24-m-s-samira-habitats-india-ltd-mumbai-acit-cent-cir-35-now-dcit-cc-6-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-chny-2023-14-shanmugam-sumathi-namakkal-acit-circle-1-namakkal-namakkal</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-srt-2022-24-the-dcit-circle-3-3-surat-m-s-keshri-exports-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-pan-2020-23-chowgule-steamships-limited-marmugao-jcit-special-range-panaji</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-pan-2023-24-income-tax-officer-ward-1-2-belagavi-the-adarsh-co-op-credit-society-limited-belagavi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-srt-2022-24-the-dcit-circle-3-3-surat-m-s-keshri-exports-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-pun-2023-14-income-tax-officer-ward-3-panvel-smt-seema-yogesh-awari-raigad</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-srt-2023-24-keshri-exports-surat-the-deputy-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-srt-2022-24-the-dcit-circle-3-3-surat-m-s-keshri-exports-surat</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-hyd-2022-14-optum-global-solutions-india-private-limited-hyderabad-dcit-circle-5-1-hyderabad</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-jodh-2023-14-nahar-colours-and-coatinhgs-private-limited-udaipur-principal-commissioner-ofincometax-udaipur</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-kol-2023-14-gujarat-composite-ltd-kolkata-dcit-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-del-2023-14-devender-mavi-gautom-buddh-nagar-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:40:43.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-srt-2023-24-garden-silk-mills-pvt-ltd-surat-dy-commissioner-of-income-tax-circle-1-1-2-surat</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pan-2021-14-new-era-shipping-ltd-marmugao-ito-ward-2-3-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-324-mum-2023-24-dcit-15-2-1-mumbai-m-s-madhu-india-deco-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-pan-2022-14-sunadholi-mahila-pattin-souhard-sahakari-ny-sunadholi-income-tax-officer-ward-1-gokak</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-jodh-2023-14-shri-shyam-sunder-soni-bikaner-dcit-central-circle-bikaner</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-pun-2023-14-shri-ashok-keshavrao-thube-nashik-income-tax-officer-ward-2-4-nashik-nashik</loc>
               <lastmod>2025-09-18T08:40:20.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-mum-2023-14-smt-beena-rajen-shah-mumbai-income-tax-officer-19-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1911-kol-2019-14-a-c-t-i-circle-11-2-kolkata-m-s-kilburn-chemical-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-padmavathy-and-c-leelavathy-and-m-lakshmi-devi-union-of-india-and-engineer-in-chief-mes-integrated-hq-of-ministry-of-defence-and-principal-controller-of-defence-accounts-pensions-and-chief-engineer-southern-command-and-chief-engineer-nw-naval-base-kochi-110</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kailash-chand-agarwal-principal-commissioner-and-another-976</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-rjt-2019-14-smt-mumtajbanu-a-jivani-amreli-the-ito-ward-3-1-4-amreli</loc>
               <lastmod>2025-09-25T08:24:23.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-srt-2023-14-dilipkumar-shivshankar-acharya-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-srt-2023-14-dilipkumar-shivshankar-acharya-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-srt-2023-14-dilipkumar-shivshankar-acharya-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-srt-2023-16-asst-commissioner-of-income-tax-cc-4-surat-shri-vinod-kumar-goswami-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-srt-2023-23-shri-vinod-kumar-goswami-surat-asst-commissioner-of-income-tax-cc-4-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-srt-2023-14-the-southern-gujarat-chamber-of-commerce-and-industry-surat-the-commissiner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-srt-2023-14-deputy-commissioner-of-income-tax-circle-2-1-1-surat-m-s-k-g-developers-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-srt-2023-14-k-g-developers-surat-dcit-circle-2-3-surat-now-dcit-circle-2-1-1-surat-surat</loc>
               <lastmod>2025-10-08T06:09:59.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-kol-2023-16-m-s-rashi-impex-pvt-ltd-kolkata-d-c-i-t-cc-3-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-srt-2022-14-bhargav-bharatbhai-pandya-surat-income-tax-office-ward-2-1-3-surat</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-lkw-2023-14-alok-kumar-sahu-lucknow-income-tax-officer-4-1-lucknow</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-pun-2022-14-assistant-commissioner-of-income-tax-central-circle-kolhapur-shri-vijaykumar-rajaram-shah-kolhapur</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8952-mum-2004-14-the-dy-cit-rg-3-1-mumbai-m-s-bajaj-international-p-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-pun-2023-14-puspak-steel-industries-private-limited-pune-assistant-commissioner-of-income-tax-circle-10-pune-pune</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-pan-2020-14-dempo-industries-pvt-ltd-panaji-addl-cit-range-1-panaji</loc>
               <lastmod>2025-09-18T08:40:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-del-2023-14-s-v-creditline-ltd-gurgaon-pr-cit-7-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-nag-2018-14-shri-bherumal-wadhwani-akola-assistant-comissioner-of-income-tax-akola</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-del-2022-14-omaxe-world-street-private-limited-faridabad-acit-circle-2-1-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-chandi-2023-14-sh-ravinder-kumar-narang-prop-ludhiana-the-dcit-cc-3-ludhiana</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-chny-2023-14-m-s-snj-distillers-pvt-ltd-chennai-acit-central-circle-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-chny-2022-14-k-ponni-chennai-acit-non-corporate-circle-5-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-pan-2019-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco</loc>
               <lastmod>2025-09-18T08:40:43.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ctk-2022-14-the-press-club-of-odisha-bhubaneswar-ito-exemption-ward-bhubaneswar</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-chny-2020-14-shri-s-tulasidoss-nedunselian-chennai-acit-cc-3-2-chennai</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-chny-2022-14-veeramani-muthukumarasamy-kadaladi-ito-cit-a-nfac-delhi</loc>
               <lastmod>2025-09-18T08:40:43.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-mum-2023-14-j-k-investo-trade-india-mumbai-dcit-cc-8-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-mum-2023-14-falguni-samir-mehta-mumbai-acit-19-1-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-kol-2014-14-dcit-cc-viii-kolkata-kolkata-shri-shyam-sundar-patodia-kolkata</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-jpr-2023-14-ito-ward-5-2-jaipur-smt-shakuntala-agarwal-jaipur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-pun-2023-14-roopam-steel-rolling-mills-jalna-the-assistant-commissioner-of-income-tax-jalna-circle-jalna-jalna</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-nag-2019-14-debashu-services-private-limited-nagpur-dy-commissioner-of-income-tax-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-mum-2023-14-trafogura-global-services-pvt-ltd-mumbai-pcit-6-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-chny-2023-14-equiniti-india-limited-chennai-acit-crop-circle-2-1-chennai</loc>
               <lastmod>2025-09-18T08:40:43.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-193-chandi-2018-24-rahul-berry-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-mum-2013-14-taruna-kataria-mumbai-ito-19-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:40:43.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1657-kol-2019-14-i-t-o-ward-6-1-kolkata-m-s-variya-denim-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-kol-2023-14-arihant-plantations-pvt-ltd-kolkata-dcit-cir-4-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-kol-2021-14-acit-cir-1-1-kolkata-dozco-india-p-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-kol-2022-16-m-s-bhagwati-foods-pvt-ltd-for-the-merged-company-manis-baking-solutions-pvt-ltd-kolkata-d-c-i-t-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-81-kol-2022-16-dcit-cc-2-2-kolkata-kolkata-bholebaba-consultants-llp-paschim-midnapur</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-98-kol-2022-16-dcit-cc-2-2-kolkata-kolkata-m-s-reach-dredging-limited-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-kol-2022-14-m-s-bhagwati-foods-pvt-ltd-for-the-merged-company-manis-baking-solutions-pvt-ltd-kolkata-d-c-i-t-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-kol-2023-14-shyamapada-jana-paschim-medinipur-ito-wd-2-2-now-ward-39-2-medinipur</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-kol-2023-14-narendra-tea-co-pvt-ltd-kolkata-acit-cir-3-1-siliguri-siliguri</loc>
               <lastmod>2025-12-05T10:48:21.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-kol-2023-14-the-cricket-association-of-bengal-kolkata-dcit-circle-1-1-exemption-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-kol-2023-14-sankatsathi-mercantile-pvt-ltd-kolkata-ito-ward-5-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-kol-2023-14-trident-commerce-p-ltd-kolkata-ito-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-kol-2023-14-susanta-karati-howrah-dcit-47-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-kol-2023-14-m-s-samridhi-stocks-pvt-ltd-kolkata-ito-ward-12-1-kol-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-kol-2022-14-janpack-suppliers-pvt-ltd-kolkata-i-t-o-ward-9-3-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-mum-2023-24-dcit-cpc-bangalore-rajaram-shankarlal-sonagra-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-mum-2022-14-juniper-networks-india-private-limited-mumbai-dy-cit-central-circle-2-4-mumabi</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-161-mum-2023-24-dcit-circle-15-1-1-mumbai-antony-commercial-vehicle-private-limited-navi-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-mum-2023-14-dcit-15-1-2-mumbai-luxora-realtors-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-mum-2023-14-prashant-sarawgi-huf-mumbai-assistant-commissioner-of-income-tax-cpc-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-332-mum-2023-24-dcit-14-1-1-mumbai-master-polishers-private-limited-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6549-mum-2010-14-addl-cit-rg-7-1-mumbai-proctor-amp-gamble-hygiene-amp-healthcare-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-mum-2023-14-m-s-rameshkumar-vyas-mumbai-ito-ward-26-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-mum-2016-14-emerson-network-power-india-pvt-ltd-thane-dcit-cir-1-thane</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2286-mum-2017-14-emerson-network-power-india-p-ltd-thane-addl-cit-rg-1-thane</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-mum-2023-14-mumbai-postal-employees-co-operative-credit-society-ltd-mumbai-income-tax-officer-ward-17-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-mum-2023-14-income-tax-officer-10-2-3-mumbai-m-s-maiden-marketing-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1038-mum-2017-14-lord-india-p-ltd-mumbai-asst-rg-10-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-mum-2023-14-kl-envitech-pvt-ltd-thane-ito-ward-1-3-thane</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-mum-2023-14-kl-envitech-pvt-ltd-thane-ito-ward-1-3-thane</loc>
               <lastmod>2025-12-25T08:18:31.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-mum-2023-14-deloitte-india-advisory-services-private-limited-mumbai-national-faceless-appeal-centre-nfac-delhi-cit-a-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-ind-2023-24-nfac-delhi-delhi-such-media-publication-p-ltd-cit-a-nfac-delhi</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-178-ind-2021-16-m-s-prakash-ashphlting-amp-too-highway-ltd-indore-the-acit-central-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ind-2021-14-late-smt-sushila-bisarya-bhopal-the-pr-cit-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-ind-2022-16-m-s-shri-krishna-devcom-ltd-indore-the-acit-central-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-ind-2022-16-the-acit-central-1-indore-indore-shri-krishna-devcon-p-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ind-2020-14-bhatia-sons-india-ltd-indore-the-ito-1-2-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-asr-2023-24-measage-sstock-exchange-custmer-protection-fund-ludhiana-income-tax-officer-exemption-ward-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-asr-2023-24-mesers-stock-exchange-customer-protection-fund-ludhiana-income-tax-officer-exemptions-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-asr-2019-14-deputy-commissioner-of-income-tax-circle-ii-bathinda-measage-jagtar-singh-prabhdayal-fazilka</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-asr-2023-14-shri-atma-ram-nakodar-income-tax-offiecer-ward-nakodar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-asr-2023-14-shri-ashwani-kumar-amritsar-income-tax-officer-ward-1-batala</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-asr-2017-14-ghulam-mohamad-bhatt-srinagar-income-tax-officer-anantnag</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-asr-2023-14-rajouri-development-authority-rajouri-income-tax-officer-tds-jammu</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-asr-2019-14-sh-subash-chander-sehgal-moga-income-tax-officer-ward-2-moga</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-asr-2014-14-smt-baneet-kaur-bhasin-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-asr-2023-14-shri-jaswant-singh-jalandhar-income-tax-officer-ward-4-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-asr-2019-14-skhmani-society-for-citizen-services-bathinda-income-tax-officer-exemptions-ward-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-asr-2022-23-measage-saifco-ceements-private-limited-srinagar-assistant-commissioner-of-income-tax-circle-3-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-asr-2018-14-shri-harjinder-singh-sandhu-jalandhar-income-tax-officer-ward-2-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-asr-2023-14-shri-sanatan-dharam-parcharak-sabha-regd-ludhiana-income-tax-officer-exemptions-ward-jalaandhar</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-asr-2023-14-shri-pawan-kumar-mahajan-pathankot-income-tax-officer-ward-3-pathankot</loc>
               <lastmod>2025-12-09T12:25:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-asr-2022-14-shri-surjit-singh-nawanshahr-income-tax-officer-nawanshahr</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-asr-2022-14-surjit-memorial-educational-society-ferozepur-income-tax-officer-ward-exemptions-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-asr-2023-24-shri-ravi-narula-ferozepur-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-asr-2019-14-m-s-j-r-agro-tech-private-limited-gurdaspur-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-12-09T12:25:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sampath-kumar-jewelers-private-limited-the-assistant-commissioner-of-income-tax-circle-3-1-hyderabad-and-the-assistant-commissioner-of-income-tax-circle-7-1-hyderabad-5055</loc>
               <lastmod>2025-12-25T09:35:21.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grandiose-buildteck-private-limited-and-kanha-hotels-and-spa-pvt-ltd-and-spytech-buildcon-pvt-ltd-and-shramik-awas-vikasak-llp-and-laxmi-builders-and-developers-and-delhi-world-public-school-and-cords-cable-industries-ltd-and-choudhary-kanaram-dhaka-memorial-sansthan-and-kshetrapal-hospital-multispeciality-and-research-centra-labour-commissioner-and-appellate-authority-and-cess-assessment-officer-and-divisional-joint-labour-commissioner-and-joint-divisional-labour-commissioner-cum-assessing-officer-and-divisional-joint-labour-commissioner-cum-assessing-officer-and-assistant-labour-commissioner-cum-assessing-officer-and-deputy-labour-commissioner-cum-assessing-officer-11375-2022</loc>
               <lastmod>2025-12-25T10:20:22.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-lkw-2020-14-income-tax-officer-1-4-kanpur-smt-saman-siddqui-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-lkw-2018-14-swadist-oils-private-limited-kanpur-deputy-commissioner-of-income-tax-central-circle-1-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-lkw-2019-14-mumukshu-ashram-shahjahanpur-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-lkw-2020-14-m-s-akashdeep-petrochem-private-limited-kanpur-dcit-6-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-ahd-2023-14-raghuvirsinh-amarsinh-vaghela-ahmedabad-the-ito-ward-3-3-4-now-ward-3-3-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-ahd-2021-16-shri-sunit-sudhirbhai-chokshi-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-43-ahd-2021-16-the-dcit-central-circle-1-1-ahmedabad-shri-sunit-sudhirbhai-chokshi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-ahd-2022-16-shri-gopal-dahyabhai-patel-ahmedabad-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-ahd-2020-24-the-ito-s-k-ward-1-himatnagar-m-s-sanyo-cera-tiles-pvt-ltd-sabarkantha</loc>
               <lastmod>2026-01-09T08:40:57.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3125-ahd-2015-14-gujarat-state-electricity-corporation-ltd-baroda-the-dy-cit-circle-1-1-1-baroda</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-rjt-2019-24-the-assistant-ciommissioner-of-income-tax-circle-1-rajkot-gujarat-m-s-jaisu-dredging-amp-shipping-ltd-kandla</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-150-ahd-2021-24-the-acit-15-1-1-mumbai-emersons-process-management-india-pvt-ltd-formerly-known-as-tyco-valves-amp-controls-india-pvt-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-2014-14-madhya-gujarat-vij-company-ltd-baroda-the-addl-cit-range-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3028-ahd-2014-14-madhya-gujarat-vij-company-ltd-baroda-the-acit-range-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3500-ahd-2015-14-madhya-gujarat-vij-company-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ahd-2018-14-acit-circle-2-1-2-baroda-m-s-madhya-gujarat-vij-company-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-rjt-2019-24-shri-vashrambhai-ghelabhai-ramani-rajkot-gujarat-the-deputy-commissioner-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-ahd-2019-14-the-dcit-circle-4-1-2-ahmedabad-takshashila-realities-pvt-ltd-erstwhile-firm-m-s-chanakya-infrastructure-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-rjt-2022-14-shri-rahim-umarbhai-ravkarda-rajkot-the-acit-circle-3-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-rjt-2022-14-the-ito-tds-2-rajkot-rajkot-smt-sapnaben-vijaybhai-shrimankar-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-rjt-2022-14-shri-ashokbhai-bhaisinh-jadeja-jamnagar-the-pr-cit-jamnagar-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-ahd-2017-14-the-deputy-commissioner-of-income-tax-central-circle-3-vadodara-shri-rajesh-d-prajapati-baroda</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-ahd-2022-14-shree-valinath-akhada-gaushala-charitable-trust-mehsana-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-ahd-2023-24-m-s-vanity-cerachem-pvt-ltd-vadodara-ito-ward-2-1-4-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-303-mum-2022-24-bharat-prtroleum-corporation-ltd-mumbai-pr-cit-circle-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-mum-2023-14-income-tax-officer-1-1-1-mumbai-andra-pradesh-expressway-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-mum-2023-14-income-tax-officer-1-1-1-mumbai-andhra-pradesh-expressway-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-mum-2023-14-income-tax-officer-1-1-1-mumbai-andhra-pradesh-expressway-limited-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-mum-2023-14-m-s-andhra-pradesh-expressway-limited-mumbai-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-e-assessment-centre-delhi</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-mum-2023-14-breach-candy-hospital-trust-mumbai-acit-e-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2511-mum-2021-14-acit-cc-4-2-mumbai-chalet-hotels-ltd-as-a-successor-to-m-s-magna-distribution-amp-warehousing-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-290-mum-2023-24-ito-42-1-2-mumbai-jasbir-singh-kaberwal-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-mum-2017-14-asst-cit-16-2-mumbai-bsr-and-co-llp-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-mum-2023-14-bhawarlal-tarachandji-jain-mumbai-commissioner-of-income-tax-appeal-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-80-mum-2022-23-m-s-jagdamba-service-solution-private-limited-mumbai-ito-12-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-mum-2023-14-citicorp-trustee-company-ltd-as-trustee-for-fccb-issued-by-jindal-saw-ltd-mumbai-deputy-commissioner-of-income-tax-int-taxation-2-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-mum-2023-14-shah-construction-company-ltd-mumbai-dy-commissioner-of-income-tax-cenral-circle-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jugal-kishore-lohiya-principal-chief-commissioner-of-income-tax-jaipur-and-income-tax-officer-ito-ward-3-1-jodhpur-rajasthan-and-central-board-of-direct-taxes-through-chairman-8429-2023</loc>
               <lastmod>2025-12-25T09:15:18.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-p-r-and-c-i-xavier-and-m-natarajan-and-m-t-cheriyan-and-r-s-rosechandran-and-n-u-appukutthan-and-remani-c-and-p-koya-and-t-c-sudheer-bose-and-k-mani-and-vasudevan-n-nambisan-and-s-arunchalam-pillai-and-t-santha-and-lilly-p-m-union-of-india-and-director-general-council-of-scientific-and-industrial-research-and-director-national-institute-of-oceanography-and-scientist-in-charge-national-institute-of-oceanography-regional-centre-65</loc>
               <lastmod>2025-12-25T11:05:21.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sajimon-abraham-proprietor-assessment-unit-income-tax-department-national-faceless-assessment-centre-nfac-delhi-and-the-assistant-commissioner-of-income-tax-circle-1-palakkad-and-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-nfac-delhi-28574</loc>
               <lastmod>2025-12-25T10:20:25.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tulasi-saha-the-union-of-india-and-ministry-of-home-affairs-govt-of-india-and-chief-election-commission-of-india-and-the-state-of-assam-and-director-general-of-police-ulubari-and-deputy-commissioner-kokrajhar-and-superintendent-of-police-b-kokrajhar-and-electoral-registration-officer-29-no-kokrajhar-west-st-lac-cum-election-officer-gossaigoan-2556-2018</loc>
               <lastmod>2025-12-25T10:30:25.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/boss-international-men-s-wear-additional-commissioner-of-income-tax-range-s-hyderabad-581-2006</loc>
               <lastmod>2025-12-25T09:35:19.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parapurathchelantakath-puthiyapurayil-aboobacker-the-income-tax-officer-ward-3-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-assessment-unit-national-e-assessment-centre-delhi-and-the-principal-commissioner-of-income-tax-14131</loc>
               <lastmod>2025-12-25T09:35:20.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-visakha-academy-of-para-medical-sciences-charitable-trust-the-commissioner-of-income-tax-exemptions-andhra-pradesh-telangana-odisha-and-the-income-tax-officer-h-ors-o-o-the-commissioner-of-income-tax-exemptions-andhra-pradesh-telangana-odisha-and-the-assistant-director-of-income-tax-centralised-processing-center-income-tax-department-and-the-income-tax-officer-exemptions-visakhapatnam-758</loc>
               <lastmod>2025-12-25T09:35:20.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mathew-george-commissioner-of-income-tax-appeals-and-assistant-director-of-income-tax-inv-ii-and-principal-commissioner-of-income-tax-central-and-central-board-of-direct-taxes-22177</loc>
               <lastmod>2025-12-25T09:35:20.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abdul-jabbar-vakkulathil-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-and-the-income-tax-appellate-tribunal-and-the-income-tax-officer-ward-1-27413</loc>
               <lastmod>2025-12-25T09:35:20.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunny-silks-assistant-commissioner-of-income-tax-circle-2-1-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-deputy-commissioner-of-income-tax-dcit-circle-1-1-tps-27111</loc>
               <lastmod>2025-12-25T09:35:21.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shimjith-peter-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-principal-commissioner-of-income-tax-26863</loc>
               <lastmod>2025-12-25T09:35:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-hyd-2018-14-dy-commissioner-of-income-tax-circle-2-1-hyderabad-hes-infra-private-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-hyd-2018-14-dy-commissioner-of-income-tax-central-circle-2-1-hyderabad-hes-infra-private-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-hyd-2023-14-madhuvalli-lakamraju-usa-adit-int-taxn-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-hyd-2021-14-seneca-global-it-services-private-limited-hyderabad-dcit-circle-3-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-ind-2021-14-shri-mayur-bansal-gwalior-the-dcit-central-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-ind-2022-14-sarswati-vidhya-pratishthan-m-p-bhupal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-ind-2022-14-m-s-m-p-madhyam-bhopal-the-dcit-cpc-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-ind-2022-14-m-s-m-p-madhyam-bhopal-the-dcit-cpc-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ind-2020-24-idea-cellular-limited-indore-jcit-tds-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-ind-2023-24-dcit-exemption-bhopal-bhopal-indore-education-and-service-society-indore</loc>
               <lastmod>2025-12-23T08:22:15.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ind-2022-14-m-p-madhyam-bhopal-the-dcit-exemption-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ind-2023-14-vishwaranjan-prasad-singh-bhopal-dcit-cpc-bangaluru</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-51-ind-2014-23-m-s-madhya-bharat-phosphate-pvt-ltd-bhopal-the-dcit-3-1-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ind-2023-14-the-acit-4-10-indore-m-s-sanghvi-foods-pvt-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ind-2019-14-acit-5-1-indore-s-t-i-india-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-ahd-2018-14-dcit-central-circle-2-4-ahmedabad-shri-asit-surendrabhai-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-rjt-2018-14-m-s-magnum-shipping-services-mundra-kutch-the-ito-intl-taxn-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-ahd-2019-14-nitaben-m-patel-mumbai-the-acit-central-circle-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2020-14-the-acit-exemptions-circle-2-ahmedabad-m-s-united-way-of-baroda-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-ahd-2018-14-ito-ward-3-3-10-ahmedabad-haresh-dahyalal-modi-huf-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2503-ahd-2018-14-weatherford-drilling-amp-production-services-india-pvt-ltd-vadodara-the-asstt-commissioner-of-income-tax-circel-2-1-2-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3925-mum-2015-14-dcit-4-3-1-mumbai-j-m-financial-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-870-coch-2022-14-ajit-associates-private-limited-ernakulam-jcit-corporate-range-1-kochi</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-mum-2023-14-nikhil-j-shah-huf-mumbai-acit-17-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-kumar-bose-income-tax-officer-ward-1-1-siliguri-itat-147-2023</loc>
               <lastmod>2025-12-25T09:00:19.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/euphoria-infotech-india-pvt-ltd-the-income-tax-officer-ward-no-2-1-kolkata-apot-158-2023</loc>
               <lastmod>2025-12-25T09:00:19.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gee-bee-nirman-co-private-limited-p-m-income-tax-officer-ward-5-1-kolkata-ors-18683</loc>
               <lastmod>2025-12-25T08:55:20.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-pushpa-agarwal-the-principal-commissioner-of-income-tax-vi-207-and-283-of-2018</loc>
               <lastmod>2025-12-25T09:35:21.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-academy-of-construction-assistant-director-of-income-tax-exemptions-1-hyderabad-500-2006-555-2013-556-2013-2143-2014-293-2014</loc>
               <lastmod>2025-12-25T09:35:19.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hyderabad-race-club-malakpet-hyderabad-500-036-the-joint-commissioner-of-income-tax-asst-spl-range-hyderabad-559-and-560-of-2006</loc>
               <lastmod>2025-12-25T09:35:21.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/canara-bank-sme-kukatpally-branch-hyderabad-the-income-tax-officer-suryapet-telangana-and-the-sub-registrar-sro-balanagar-hyderabad-and-the-sub-registrar-sro-kukatpally-hyderabad-and-m-s-sri-venkateshwara-rice-industries-pvt-ltd-33739</loc>
               <lastmod>2025-12-25T09:35:21.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/digvendra-pratap-singh-union-of-india-and-2-others-1510</loc>
               <lastmod>2025-12-25T10:30:24.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-mum-2022-14-tech-data-singapore-pte-limited-mumbai-the-deputy-comm-of-income-tax-it-circle-4-1-2-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1716-mum-2023-14-varadagovind-parthasarthy-iyer-through-legal-heir-arvind-iyer-mumbai-ito-ward-41-2-5-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3016-mum-2019-14-dcit-10-2-2-mumbai-mighty-construction-p-ltd-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-mum-2023-14-dcit-central-circle-8-2-mumbai-m-s-echjay-industries-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-mum-2023-14-m-s-neelkanth-mansions-and-infrastructure-pvt-ltd-mumbai-dcit-circle-14-1-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-through-its-chairman-north-block-new-delhi-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-steel-limited-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-central-board-of-indirect-taxes-and-customs-and-commissioner-of-central-goods-and-services-tax-central-excise-jamshedpur-commissionerate-and-deputy-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-assistant-commissioner-of-central-goods-and-services-tax-central-excise-division-i-jamshedpur-commissionerate-and-joint-commissioner-appeals-central-goods-and-services-tax-central-excise-ranchi-1719-2022</loc>
               <lastmod>2025-12-25T10:50:21.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/majeti-madhavi-the-principal-commissioner-of-income-tax-central-aayakar-bhawan-basheerbagh-hyderabad-331-2022</loc>
               <lastmod>2025-12-25T09:35:20.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-del-2019-14-society-of-indian-automobile-manufactures-supernnuation-scheme-trust-new-delhi-dcit-cpc-banglore</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-del-2022-14-surajkiran-renewable-resources-p-ltd-new-delhi-acit-central-circle-16-new-delhi</loc>
               <lastmod>2025-09-18T08:40:20.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8236-del-2019-14-krishan-agarwal-new-delhi-ito-ward-24-3-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-del-2020-14-acit-circle-28-1-new-delhi-pinnacle-clothing-company-new-delhi</loc>
               <lastmod>2025-09-18T08:40:43.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-del-2021-23-v-c-solutions-pvt-ltd-new-delhi-acit-circle-26-1-new-delhi</loc>
               <lastmod>2025-09-18T08:41:11.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-chny-2022-14-income-tax-officer-corporate-ward-2-1-chennai-m-s-eshakti-com-private-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-chny-2017-14-saravana-global-holdings-ltd-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-chny-2017-14-saravana-global-holdings-ltd-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-chny-2023-14-rajendran-sreedharan-kanyakumari-acit-circle-1-nagercoil</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-chny-2023-14-d-rajaram-rep-by-s-dhandapani-power-holder-coimbatore-ito-intnl-taxation-ward-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-chny-2022-24-dcit-chennai-m-baskaran-late-l-r-b-shanthi-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-chny-2023-24-dcit-bengaluru-r-ramakrishnan-tirupur</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-chny-2021-14-trimax-sands-p-ltd-chennai-pcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-chny-2023-24-shivji-bhanji-patel-trichy-ito-1-3-trichy</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-del-2023-14-raman-mittal-ghaziabad-acit-circle-5-3-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:37:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-del-2023-14-metro-filling-station-gurgaon-ito-ward-2-5-gurgaon</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-del-2023-14-savitri-srirangam-new-delhi-acit-circle-50-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6219-del-2015-14-dcit-new-delhi-m-s-sam-portfolio-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4725-del-2018-14-taurus-agile-technology-corporation-p-ltd-delhi-acit-circle-16-1-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1671-del-2023-14-karanpal-singh-meerut-ito-ward-2-5-khatauli</loc>
               <lastmod>2025-09-18T08:37:05.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-del-2023-14-acit-central-circle-1-gurugram-omaxe-forest-spa-and-hills-developers-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3220-del-2017-14-ito-new-delhi-m-s-rajesh-buildcon-amp-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-del-2021-14-shivani-madan-new-delhi-acit-central-circle-05-new-delhi</loc>
               <lastmod>2025-09-18T08:37:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-del-2016-14-ito-new-delhi-aditya-antibiotics-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:37:05.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-del-2023-14-jaina-marketing-amp-associates-delhi-dcit-central-circle-18-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-del-2023-14-jaina-marketing-amp-associates-delhi-dcit-central-circle-18-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-del-2023-14-acit-circle-13-1-new-delhi-johnson-maththey-india-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-del-2023-14-acit-circle-13-1-new-delhi-johnson-matthey-india-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3418-del-2018-14-acit-circle-62-1-new-delhi-subodh-gupta-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6680-del-2017-14-jay-polychem-india-ltd-new-delhi-acit-central-circle-3-new-delhi</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-chny-2023-14-jeppiar-educational-trust-chennai-dcit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-chny-2023-14-jeppiar-educational-trust-chennai-dcit-central-circle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-chny-2019-14-dcit-chennai-woosu-automotive-private-limited-thiruvallur</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-chny-2017-14-acit-chennai-kamachi-industries-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-chny-2017-14-acit-chennai-kamachi-industries-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-chny-2019-14-m-s-consolidated-construction-consortium-ltd-chennai-dcit-corporate-circle-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-chny-2016-14-va-tech-wabag-limited-chennai-acit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-srt-2022-14-aap-amp-co-surat-dy-commissioner-of-income-tax-cpc-banglore</loc>
               <lastmod>2026-05-09T08:33:11.773Z</lastmod>
           </url>
         
   </urlset>
 