<?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-3243-mum-2023-14-mayur-kanjibhai-shah-mumbai-ito-ward-25-3-1-mumbai</loc>
               <lastmod>2025-04-10T16:00:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2583-del-2022-14-sparda-welfare-trust-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-04-10T16:14:08.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-pun-2023-14-tanaji-annasaheb-patil-nashik-the-assistant-commissioner-of-income-tax-circle-2-nashik</loc>
               <lastmod>2025-04-10T14:21:04.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-kol-2023-14-satyendra-kumar-dhawan-kolkata-ito-ward-40-4-kolkata-kolkata</loc>
               <lastmod>2025-04-10T10:28:00.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2073-mum-2022-14-welspun-global-brands-ltd-mumbai-dcit-cc-3-3-mumbai</loc>
               <lastmod>2025-04-10T16:49:02.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2860-del-2023-14-polyspin-filteration-india-pvt-ltd-new-delhi-ito-ward-20-1-new-delhi</loc>
               <lastmod>2025-04-10T04:07:03.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-mum-2023-14-dcit-cc-5-1-mumbai-hetal-n-shah-leagal-heir-of-the-assessee-shri-nitin-rajmal-shah-mumbai</loc>
               <lastmod>2025-04-09T21:56:06.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2798-del-2022-14-sudesh-dua-delhi-acit-central-circle-3-delhi</loc>
               <lastmod>2024-02-02T04:00:09.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-viz-2023-14-vattikuti-veera-venkata-prasad-ramachandrapuram-income-tax-officer-ward-1-kakinada</loc>
               <lastmod>2024-02-02T00:30:10.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-kol-2023-14-deputy-commissioner-of-income-tax-central-circle-3-2-kolkata-kolkata-manav-trexim-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-10T00:49:03.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-coch-2023-14-kk-radhakrishnan-kannur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-04-10T21:56:05.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-235-del-2022-24-manish-tandon-faridabad-ito-ward-2-4-gurgaon</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-del-2020-14-baba-export-house-new-delhi-acit-circle-30-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-del-2023-14-adish-kumar-jain-new-delhi-dcit-circle-28-1-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-del-2020-14-ratani-devi-memorial-trust-gurgaon-cit-e-chandigarh</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-del-2023-14-ardom-towergen-p-ltd-new-delhi-dcit-circle-3-1-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8733-del-2019-14-surendra-kumar-gupta-new-delhi-acit-central-circle-19-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1943-del-2023-14-acit-centrl-circle-ghaziabad-anu-bajaj-ghaziabad</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1430-del-2023-14-dcit-central-circle-29-new-delhi-avichal-buildcon-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-del-2023-14-dcit-central-circle-29-new-delhi-avichal-buildcon-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1235-mum-2022-14-j-p-morgan-chase-bank-n-a-mumbai-branch-mumbai-commissioner-of-income-tax-it-mumbai-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-898-kol-2023-14-bappaditya-chakraborty-kolkata-acit-cir-24-hooghly-hooghly</loc>
               <lastmod>2025-04-10T05:14:03.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-jpr-2023-14-umiya-agriculture-rajasthan-ito-wd-7-2-jaipur</loc>
               <lastmod>2025-04-10T04:21:00.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2523-del-2023-14-karan-singh-tyagi-gautam-budh-nagar-ito-ward-5-2-1-gautam-budh-nagar</loc>
               <lastmod>2025-04-10T17:49:03.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-ahd-2023-14-the-acit-circle-1-1-1-ahmedabad-m-s-duravit-india-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-11T23:21:01.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2867-mum-2023-14-hitesh-jagshi-mota-mumbai-income-tax-officer-ward-29-1-4-mumbai</loc>
               <lastmod>2025-04-10T07:14:10.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2829-del-2023-14-sk-beri-and-brothers-new-delhi-ito-ward-48-1-new-delhi</loc>
               <lastmod>2025-04-11T14:00:14.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2832-del-2023-14-narayan-singh-delhi-income-tax-officer-ward-28-2-delhi-delhi</loc>
               <lastmod>2025-04-11T14:00:14.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2794-del-2023-14-radha-rani-goel-delhi-income-tax-officer-ward-70-3-new-delhi</loc>
               <lastmod>2025-04-11T14:07:09.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4568-del-2017-14-niho-construction-ltd-new-delhi-ito-ward-18-2-new-delhi</loc>
               <lastmod>2025-04-11T14:56:09.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3423-mum-2023-14-dcit-15-3-1-mumbai-mumbai-reliance-power-ltd-navi-mumbai</loc>
               <lastmod>2025-04-10T15:49:08.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-mum-2023-14-dcit-15-3-1-mumbai-mumbai-reliance-power-ltd-mumbai</loc>
               <lastmod>2025-04-10T15:49:08.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3114-mum-2023-14-reserve-bank-staff-and-officers-co-op-credit-society-ltd-mumbai-ito-ward-26-1-1-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-mum-2023-14-acit-1-2-1-mumbai-meriton-infotech-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3097-del-2019-14-vayoo-nandan-finance-company-pvt-ltd-new-delhi-ito-ward-26-2-new-delhi</loc>
               <lastmod>2025-04-11T15:07:00.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-del-2016-14-acit-tds-gurgaon-artemis-medicare-service-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5104-del-2019-14-dcit-central-circle-ii-faridabad-a2z-green-waste-management-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2110-del-2010-14-acit-new-delhi-m-s-wimco-greens-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-mum-2023-14-jcit-osd-cc-4-4-mumbai-m-s-shri-renukamata-multi-state-cooperative-urban-credit-society-ltd-ahamednagar</loc>
               <lastmod>2025-04-10T06:35:08.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3710-mum-2023-14-ram-kripa-charitable-trust-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-04-10T06:42:05.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-chny-2023-14-dcit-central-circle-1-coimbatore-m-s-sri-arumuga-sugars-ltd-coimbatore</loc>
               <lastmod>2025-04-10T08:21:08.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-kol-2019-14-i-t-o-ward-43-2-kolkata-champalal-omprakash-kolkata</loc>
               <lastmod>2025-04-11T19:14:04.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-kol-2019-14-champalal-omprakash-kolkata-i-t-o-ward-43-2-kolkata</loc>
               <lastmod>2025-04-11T19:14:04.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-kol-2023-14-bandana-dey-poddar-malda-ito-ward-3-1-malda-malda</loc>
               <lastmod>2025-04-11T19:21:01.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ind-2023-14-m-s-bansal-pathways-damoh-katni-p-ltd-bhopal-dcit-1-1-bhopal</loc>
               <lastmod>2025-04-11T19:00:09.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-jpr-2023-14-indira-giri-jaipur-assessing-officer-income-tax-deparment-jaipur</loc>
               <lastmod>2025-04-11T16:28:14.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-mum-2023-14-comstar-mauritius-limited-mumbai-cit-it-mumbai-2-mumbai</loc>
               <lastmod>2025-04-09T18:28:09.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-629-del-2023-14-skylark-infra-engineering-private-limited-ghaziabad-acit-central-circle-karnal</loc>
               <lastmod>2025-04-10T17:56:07.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-del-2023-14-skylark-infra-engineering-private-limited-ghaziabad-acit-central-circle-karnal</loc>
               <lastmod>2025-04-10T17:56:07.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-mum-2023-14-amrin-mohamed-umar-khimani-mumbai-ito-national-e-aaseessemnt-centre-delhi</loc>
               <lastmod>2025-04-11T08:49:08.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-666-del-2022-14-attractive-capital-services-private-ltd-delhi-ward-3-1-delhi</loc>
               <lastmod>2025-04-10T23:00:01.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-mum-2023-14-dcit-14-1-2-mumbai-m-s-reliance-infrastructure-ltd-mumbai</loc>
               <lastmod>2025-04-10T16:00:18.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7046-del-2018-14-kailash-garg-huf-new-delhi-ito-ward-29-5-new-delhi</loc>
               <lastmod>2025-04-10T16:21:05.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-del-2017-14-ito-new-delhi-m-s-antriksh-infrastructure-pvt-ltd-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-103-del-2023-23-noida-cyber-park-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-del-2018-14-uflex-ltd-new-delhi-acit-central-circle-27-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-del-2019-14-rugby-regency-p-ltd-new-delhi-addl-cit-range-21-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3266-mum-2022-14-padmashree-dr-d-y-patil-university-mumbai-acit-income-tax-cc-7-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-mum-2022-14-padmashree-dr-d-y-patil-university-mumbai-acit-income-tax-cc-7-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-bang-2023-14-m-s-mangalore-minerals-private-limited-mangaluru-assistant-commissioner-of-income-tax-circle-2-1-mangaluru</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-bang-2023-14-m-s-manipal-hospitals-dwarka-pvt-ltd-before-merger-approved-by-nclt-known-as-manipal-hospitals-jaipur-pvt-ltd-bengaluru-assistant-commissioner-of-income-tax-circle-2-3-1-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-chny-2023-14-golden-vats-private-limited-chennai-acit-central-circle-3-2-chennai</loc>
               <lastmod>2025-07-10T06:43:47.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-812-chny-2023-14-vg-rajamani-agencies-pvt-ltd-coimbatore-pcit-1-coimbatore</loc>
               <lastmod>2025-07-10T06:43:47.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-srt-2023-14-aai-shree-khodiyar-mandir-pashu-pakshi-seva-trust-kamrej-cit-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-srt-2023-14-the-man-made-textiles-research-association-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-srt-2023-14-pal-gram-hindu-sarvajanik-trust-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2746-del-2022-14-agilent-technologies-india-p-ltd-new-delhi-dcit-circle-1-1-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2472-del-2022-14-adroitec-information-system-p-ltd-new-delhi-ito-ward-1-1-new-delhio</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-del-2020-14-bal-kishan-chauhan-faridabad-ito-ward-1-2-faridabad</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-del-2021-14-dcit-cc-19-new-delhi-sharp-mint-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-332-del-2022-24-knowledge-infrastructure-systems-pvt-ltd-new-delhi-acit-circle-14-2-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-del-2021-14-sushil-kumar-daima-new-delhi-circle-63-1-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-agr-2022-14-royal-security-service-gwalior-jcit-osd-circle-2-gwalior</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-ahd-2023-14-citizen-credit-co-operative-society-ltd-vadodara-national-faceless-assessment-centre-jurisdictional-ao-the-dy-cit-circle-2-1-1-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-893-ahd-2023-14-manilal-dhramshibhai-sharma-gandhinagar-the-ito-ward-3-gandhinagar</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-ahd-2023-14-darshan-nareshbhai-patel-ahmedabad-the-incom-tax-officer-ward-5-3-2-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ahd-2023-14-atmiben-aliptkumar-doshi-sabarkantha-the-income-tax-officer-sk-ward-3-himatnagar</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-ahd-2023-14-pravinaben-babubhai-patel-anand-the-ito-ward-1-anand</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ahd-2022-14-the-city-centre-1-commercial-co-op-housing-service-society-limited-ahmedabad-the-income-tax-officer-ward-1-2-4-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-ahd-2023-14-shripal-sheshmal-jain-huf-ahmedabad-the-income-tax-officer-ward-1-2-4-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-ahd-2023-14-kalhar-co-op-hsg-society-ltd-part-2-gandhinagar-the-ito-ward-1-mehsana</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ahd-2023-14-satyam-co-op-hou-soc-limited-ahmedabad-the-ito-ward-4-2-5-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2990-mum-2022-14-m-s-a-c-chokshi-share-brokers-pvt-limited-mumbai-assistant-commissioner-of-income-tax-central-circle-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-mum-2018-14-ajr-infra-and-tolling-limited-formerly-gammon-infrastructure-projects-ltd-mumbai-acit-cc-41-presently-with-d-c-i-t-cent-cir-7-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-mum-2018-14-ajr-infra-and-tolling-limited-formerly-gammon-infrastructure-projects-ltd-mumbai-acit-cc-41-presently-with-d-c-i-t-cent-cir-7-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-bang-2023-14-mohammed-masood-chikmagalur-income-tax-officer-ward-1-chikmagalur</loc>
               <lastmod>2025-08-20T11:11:10.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-ahd-2023-23-aculife-healthcare-pvt-ltd-ahmedabad-acit-circle-1-1-1-vejalpur-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ahd-2020-14-shree-anta-kadava-patidar-samaj-unjha-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-ahd-2021-14-bhogilal-bahilalbhai-patel-vadodara-the-pr-cit-1-vadoadar</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-nag-2022-14-assistant-commissioner-of-income-tax-nagpur-shri-mukesh-d-gupta-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-nag-2022-14-megha-amol-walke-nagpur-deputy-commissionr-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-nag-2022-14-megha-amol-walke-nagpur-deputy-commissionr-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-nag-2022-14-amol-dewaji-walke-nagpur-deputy-commissioner-of-icnome-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-nag-2022-14-amol-dewaji-walke-nagpur-deputy-commissioner-of-icnome-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-nag-2022-14-amol-dewaji-walke-nagpur-deputy-commissioner-of-icnome-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-ahd-2017-14-the-asstt-commissioner-of-income-tax-circle-2-1-1-ahmedabad-m-s-intas-pharmaceuticals-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-rjt-2013-14-the-income-tax-office-tds-4-gandhidham-m-s-trisuns-chemicals-inds-ltd-gandhidham</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dakshin-realities-private-limited-the-union-of-india-ministry-of-finance-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-25365</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gangadhar-reddy-somala-union-of-india-rep-by-its-finance-secretary-and-national-faceless-assessment-centre-and-assistant-commissioner-of-income-tax-circle-5-1-16465</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vince-j-chemparathy-the-union-of-india-represented-by-its-revenue-secretary-ministry-of-finance-new-delhi-and-the-assistant-commissioner-of-income-tax-corporate-ward-1-1-c-r-building-i-s-press-road-kochi-and-the-principal-commissioner-of-income-tax-c-r-building-i-s-press-road-kochi-and-the-deputy-commissioner-e-filing-unit-centralised-processing-center-income-tax-department-bengaluru-26045</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-thomas-union-of-india-and-income-tax-officer-ward-1-tps-t-k-road-thiruvalla-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-91-2024</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pushpalatha-katroth-the-income-tax-officer-ward-9-1-hyderabad-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-12017</loc>
               <lastmod>2025-09-18T07:02:21.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aneesa-kurukkan-mulayil-union-of-india-represented-by-its-revenue-secretary-ministry-of-finance-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-2-28428</loc>
               <lastmod>2025-09-18T07:00:30.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sreekala-ajayakumar-union-of-india-represented-by-the-secretary-ministry-of-finance-department-of-revenue-and-the-income-tax-officer-ward-1-13711</loc>
               <lastmod>2025-09-18T07:00:30.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-infrastructure-and-technology-for-education-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-and-commissioner-of-cgst-central-excise-and-additional-joint-commissioner-of-cgst-central-excise-41710</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nadakkavil-hospital-union-of-india-and-the-national-faceless-assessment-centre-and-the-assessment-unit-national-e-assessment-center-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-chief-commissioner-of-income-tax-and-the-income-tax-officer-ward-1-tps-tirur-22293</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mangalam-publications-kottayam-commissioner-of-income-tax-kottayam-8580-8582-2011</loc>
               <lastmod>2025-09-18T06:32:18.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-ctk-2023-14-satya-narayana-prusty-raj-ranapur-ito-khurda-ward-khurda</loc>
               <lastmod>2025-09-17T13:00:40.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ctk-2023-14-pawan-kumar-agarwalla-karanjia-income-tax-officer-ward-2-baripada</loc>
               <lastmod>2025-09-17T13:00:40.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2339-del-2019-14-dcit-circle-27-1-new-delhi-wah-holidays-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6728-del-2018-14-radha-madhav-nishkam-seva-samiti-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-40-del-2023-23-presidency-infraheights-pvt-ltd-noida-acit-circle-2-noida</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2874-del-2023-14-refop-india-company-new-delhi-assistant-commissioner-of-income-tax-circle-78-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2875-del-2023-14-refop-india-company-new-delhi-assistant-commissioner-of-income-tax-circle-78-1-new-delhi-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4456-del-2019-14-dcit-central-circle-ii-noida-zync-global-pvt-ltd-noida</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2601-del-2022-14-ram-narayan-bajaj-delhi-dcit-central-circle-32-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-chny-2023-14-deputy-commissioner-of-income-tax-central-circle-2-1-m-s-baashyaam-construction-pvt-ltd</loc>
               <lastmod>2025-08-30T11:08:08.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wipro-limited-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore-and-principal-commissioner-of-income-tax-bangalore-84</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rizwan-ali-khan-the-income-tax-officer-ward-5-3-and-national-faceless-assessment-centre-and-the-principal-chief-commissioner-of-income-tax-25688</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-yuvaraj-the-principal-commissioner-of-income-tax-of-karnataka-and-goa-and-the-assistant-commissioner-of-income-tax-central-circle-2-4-26051</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-c-bilgi-the-principal-commissioner-of-income-tax-belagavi-109740</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wipro-limited-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore-and-principal-commissioner-of-income-tax-bangalore-83</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chokkadi-vyavasaya-seva-sahakari-bank-niyamitha-income-tax-officer-ward1-puttur-and-national-faceless-assessment-centre-and-principal-commissioner-of-income-tax-panaji-goa-26534</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bar-council-of-india-commissioner-of-income-tax-exemption-4330-2019</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-and-carissa-investments-pvt-ltd-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-rajesh-gupta-huf-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-s-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-30-5-delhi-and-income-tax-officer-ward-50-1-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-34-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-37-1-delhi-and-income-tax-officer-ward-38-1-delhi-and-income-tax-officer-ward-39-1-delhi-and-income-tax-officer-ward-40-1-delhi-and-income-tax-officer-ward-41-1-delhi-and-income-tax-officer-ward-42-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-45-1-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-47-1-delhi-and-income-tax-officer-ward-48-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-50-1-delhi-and-income-tax-officer-ward-51-1-delhi-and-income-tax-officer-ward-52-1-delhi-and-income-tax-officer-ward-53-1-delhi-and-income-tax-officer-ward-54-1-delhi-and-income-tax-officer-ward-55-1-delhi-and-income-tax-officer-ward-56-1-delhi-and-income-tax-officer-ward-57-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-1-delhi-and-income-tax-officer-ward-60-1-delhi-and-income-tax-officer-ward-61-1-delhi-and-income-tax-officer-ward-62-1-delhi-and-income-tax-officer-ward-63-1-delhi-and-income-tax-officer-ward-64-1-delhi-and-income-tax-officer-ward-65-1-delhi-and-income-tax-officer-ward-66-1-delhi-and-income-tax-officer-ward-67-1-delhi-and-income-tax-officer-ward-68-1-delhi-and-income-tax-officer-ward-69-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-71-1-delhi-and-income-tax-officer-ward-72-1-delhi-and-income-tax-officer-ward-73-1-delhi-and-income-tax-officer-ward-74-1-delhi-and-income-tax-officer-ward-75-1-delhi-and-income-tax-officer-ward-76-1-delhi-and-income-tax-officer-ward-78-1-delhi-and-income-tax-officer-ward-79-1-delhi-and-income-tax-officer-ward-80-1-delhi-and-income-tax-officer-ward-81-1-delhi-and-income-tax-officer-ward-82-1-delhi-and-income-tax-officer-ward-83-1-delhi-and-income-tax-officer-ward-84-1-delhi-and-income-tax-officer-ward-86-1-delhi-and-income-tax-officer-ward-93-1-delhi-and-income-tax-officer-ward-96-1-delhi-and-income-tax-officer-ward-109-1-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-ors-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-income-tax-officer-ward-22-3-delhi-ors-and-income-tax-officer-ward-1-1-new-delhi-anr-and-income-tax-officer-ward-10-1-new-delhi-anr-and-income-tax-officer-ward-22-2-delhi-anr-and-income-tax-officer-ward-14-3-delhi-ors-and-income-tax-officer-ward-61-1-new-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-28-1-delhi-ors-and-assistant-commissioner-of-income-tax-circle-22-2-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-ors-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-ors-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-ors-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-ors-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-ors-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-34-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-anr-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-anr-16524-2022</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-ahd-2020-14-tiki-tar-industries-baroda-ltd-vadodara-the-pr-cit-2-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-2022-14-globe-textiles-india-p-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-ahd-2022-14-globe-textiles-india-p-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-rjt-2021-14-m-s-arvind-v-joshi-amp-co-kutch-the-dcit-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ahd-2019-14-msk-project-india-jv-ltd-co-merged-with-madhav-infra-project-ltd-vadodara-acit-circle-4-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-ahd-2017-14-dcit-cir-4-2-ahmedabad-bharatkumar-babubhai-patel-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-hyd-2023-14-sri-ramalingeswara-swamy-temple-hyderabad-assistant-director-of-income-tax-exemption-ward-1-4-hyderabad</loc>
               <lastmod>2025-11-11T10:30:38.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-mum-2023-14-kaarya-facilities-and-services-limited-mumbai-ito-12-3-1-mum</loc>
               <lastmod>2025-12-25T08:00:34.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-572-mum-2023-24-charusheela-s-shinde-mumbai-ward-34-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-rpr-2023-14-gopal-krishna-sahu-narharpur-kanker-income-tax-officer-ward-kanker</loc>
               <lastmod>2025-12-09T12:10:51.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-hyd-2023-14-income-tax-officer-ward-1-chittoor-g-vijayasimha-reddy-bengaluru</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-hyd-2023-14-sri-ramalingeswara-swamy-temple-hyderabad-assistant-director-of-income-tax-exemption-ward-1-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-hyd-2023-14-purpletalk-india-private-limited-hyderabad-telangana-dcit-circle-5-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-hyd-2022-14-syed-zeeshanuddin-hyderabad-acit-circle-2-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-hyd-2023-14-andhra-pradesh-industrial-development-corporation-limited-hyderabad-deputy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-hyd-2023-14-vishnu-kumar-katturi-adilabad-i-t-o-ward-1-nirmal</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-hyd-2017-14-acit-central-circle-1-1-hyderabad-hyderabad-ncc-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-ind-2023-24-smt-sarla-jain-khandwa-ito-ward-1-khandwa-khandwa</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-ind-2023-14-sankalp-sakh-sahkari-sanstha-maryadit-mandsaur-the-pcit-1-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ind-2023-14-kiran-kumar-ikhe-bhopal-income-tax-officer-5-2-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-ind-2019-14-acit-central-1-indore-shri-punit-agrawal-mhow</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-kol-2023-14-amrita-choudhury-uttar-dinajpur-ito-wd-2-4-raiganj-raiganj</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-kol-2023-14-sarada-mission-sevasram-purba-medinipur-cit-exemption-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-coalfields-ltd-atibir-industries-co-ltd-and-sai-sponge-india-pvt-ltd-and-salasar-coal-services-and-anindita-steels-ltd-and-saluja-steel-power-ltd-and-brahamaputra-metallics-limited-and-santpuria-alloys-pvt-ltd-and-durga-coke-company-and-maa-bhadrakali-coke-industries-and-super-coke-industries-and-pawan-udyog-and-shri-sai-coke-industries-and-om-coke-industries-and-s-j-coke-industries-pvt-ltd-and-bharechnagar-coke-manufacturing-company-and-r-s-coke-industries-pvt-ltd-and-barelia-coke-industries-pvt-ltd-and-agarwal-coke-industries-and-eastern-fuels-private-limited-and-east-india-coal-corporation-and-ramco-coke-industries-and-super-fuels-and-mongia-steel-ltd-and-sri-balaji-coke-industries-and-krishna-coke-and-minerals-and-capital-fuel-company-pvt-ltd-and-arya-coke-pvt-ltd-and-goyal-udhyog-and-rahul-coke-industries-p-ltd-240-2021</loc>
               <lastmod>2025-12-25T09:40:21.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-coalfields-ltd-atibir-industries-co-ltd-and-sai-sponge-india-pvt-ltd-and-salasar-coal-services-and-anindita-steels-ltd-and-saluja-steel-power-ltd-and-brahamaputra-metallics-limited-and-santpuria-alloys-pvt-ltd-and-durga-coke-company-and-maa-bhadrakali-coke-industries-and-super-coke-industries-and-pawan-udyog-and-shri-sai-coke-industries-and-om-coke-industries-and-s-j-coke-industries-pvt-ltd-and-bharechnagar-coke-manufacturing-company-and-r-s-coke-industries-pvt-ltd-and-barelia-coke-industries-pvt-ltd-and-agarwal-coke-industries-and-eastern-fuels-private-limited-and-east-india-coal-corporation-and-ramco-coke-industries-and-super-fuels-and-mongia-steel-ltd-and-sri-balaji-coke-industries-and-krishna-coke-and-minerals-and-capital-fuel-company-pvt-ltd-and-arya-coke-pvt-ltd-and-goyal-udhyog-and-rahul-coke-industries-p-ltd-240-2021</loc>
               <lastmod>2025-12-25T09:40:21.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-mum-2023-14-gauri-construction-company-mumbai-assistant-commissioner-of-income-tax-circle-17-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lt-col-dr-vinod-kumar-retd-union-of-india-and-others-19109-2023</loc>
               <lastmod>2025-12-25T11:25:21.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-and-carissa-investments-pvt-ltd-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-22-2-delhi-and-assistant-commissioner-of-income-tax-circle-28-1-delhi-and-assistant-commissioner-of-income-tax-circle-7-1-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-16524-2022</loc>
               <lastmod>2025-12-25T11:05:21.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/st-john-the-baptist-church-moonumury-mattathur-irinjalakuda-thrissur-the-income-tax-officer-exemption-aayakar-bhavan-income-tax-office-sakthanthampuran-nagar-thrissur-and-the-income-tax-officer-exemption-san-juan-tower-behind-c-r-building-ernakulam-and-the-commissioner-of-income-tax-exemption-san-juan-tower-behind-c-r-building-ernakulam-and-the-principal-chief-commissioner-of-income-tax-exemption-25th-floor-e2-block-pratyaksh-kar-bhawan-civic-centre-j-l-n-marg-new-delhi-and-the-additional-director-of-income-tax-inv-aayakar-bhavan-income-tax-office-sakthanthampuran-nagar-thrissur-and-the-assistant-commissioner-of-income-tax-cpc-centralized-processing-centre-post-bag-no-2-bangalore-18468</loc>
               <lastmod>2025-12-25T09:00:20.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodakkadan-hamjadali-assistant-commissioner-of-income-tax-central-circle-thiruvananthapuram-11434</loc>
               <lastmod>2025-12-25T08:55:21.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanthiniketan-educational-and-cultural-society-the-commissioner-of-income-tax-and-commissioner-of-income-tax-exemptions-26997</loc>
               <lastmod>2025-12-25T09:00:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ply-park-income-tax-officer-ward-2-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-assessment-unit-national-faceless-assessment-centre-new-delhi-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-new-delhi-10311</loc>
               <lastmod>2025-12-25T09:00:21.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-sujatha-revikumar-joint-commissioner-of-income-tax-assessing-unit-national-faceless-assessment-centre-delhi-6742</loc>
               <lastmod>2025-12-25T09:00:22.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-g-suresh-the-deputy-commissioner-of-income-tax-income-tax-department-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-41507-2023</loc>
               <lastmod>2025-12-25T09:00:22.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nirmala-trust-the-additional-joint-v-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-e-assessment-centre-new-delhi-and-the-principal-chief-commissioner-of-income-tax-national-e-assessment-centre-new-delhi-and-the-income-tax-officer-income-tax-office-banker-hillside-kottayam-and-the-principal-commissioner-of-income-tax-central-revenue-building-cochin-1859</loc>
               <lastmod>2025-12-25T09:00:18.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karakulam-service-co-operative-bank-ltd-the-income-tax-officer-ward-2-3-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-cochin-bench-44181</loc>
               <lastmod>2025-12-25T09:05:19.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lmj-services-ltd-through-its-director-mr-sarang-jain-principal-chief-commissioner-of-income-tax-jaipur-and-income-tax-office-ward-1-pali-and-central-board-of-direct-taxes-through-chairman-17890-2023</loc>
               <lastmod>2025-12-25T08:45:20.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/f-mahendra-kumar-agarwal-deputy-commissioner-of-income-tax-circle-2-1-hyderabad-and-the-principal-commissioner-of-income-tax-21-12055</loc>
               <lastmod>2025-12-25T08:50:17.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevan-prakash-s-o-late-sri-om-prakash-the-commissioner-of-income-tax-hyderabad-v-and-the-assistant-commissioner-of-income-tax-circle-10-1-6987</loc>
               <lastmod>2025-12-25T08:50:17.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-mohammed-nayiemuddin-assessment-unit-income-tax-department-national-e-assessment-center-new-delhi-and-the-income-tax-officer-ward-1-nizamabad-and-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-hyderabad-817-2024</loc>
               <lastmod>2025-12-25T08:50:17.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-syed-kareem-the-assistant-commissioner-of-income-tax-circle-1-nizamabad-and-the-principal-commissioner-of-income-tax-2-hyderabad-and-assessment-unit-income-tax-department-national-e-assessment-centre-new-delhi-2180-2024</loc>
               <lastmod>2025-12-25T08:50:16.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevraj-patel-the-assistant-commissioner-of-income-tax-central-circle-3-2-and-the-additional-commissioner-of-income-tax-central-range-3-and-the-principal-cit-central-circle-and-the-union-of-india-represented-by-its-secretary-to-the-government-department-of-revenue-ministry-of-finance-15023-15022</loc>
               <lastmod>2025-12-25T08:50:16.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syeda-asfa-banu-w-o-khaja-salaman-ullah-and-chandrasekhar-motukuri-and-sukesh-laxman-kalva-rep-by-gpa-holder-hari-laxman-kalva-and-primary-agriculture-co-op-credit-society-limited-chandur-rep-by-its-chief-executive-officer-sri-yerraposani-bhumaiah-the-income-tax-officer-ward-5-1-hyderabad-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-20-22-48-101-of-2024</loc>
               <lastmod>2025-12-25T08:55:21.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syeda-asfa-banu-w-o-khaja-salaman-ullah-and-chandrasekhar-motukuri-and-sukesh-laxman-kalva-rep-by-gpa-holder-hari-jharvql-kalva-and-primary-agriculture-co-op-credit-society-limited-chandur-rep-by-its-chief-executive-officer-sri-yerraposani-bhumaiah-the-income-tax-officer-ward-5-1-hyderabad-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-20-22-48-101</loc>
               <lastmod>2025-12-25T08:55:21.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syeda-asfa-banu-w-o-khaja-salaman-ullah-and-chandrasekhar-motukuri-and-sukesh-laxman-kalva-rep-by-gpa-holder-hari-laxman-kalva-and-primary-agriculture-co-op-credit-society-limited-chandur-rep-by-its-chief-executive-officer-sri-yerraposani-bhumaiah-the-income-tax-officer-ward-5-1-hyderabad-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-20-22-48-101-of-2024</loc>
               <lastmod>2025-12-25T08:55:21.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-152-del-2022-24-michelin-india-technology-center-llp-gurgaon-acit-circle-1-faridabad</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-del-2020-24-acit-central-circle-25-new-delhi-rani-kapoor-legal-heir-of-late-sh-surinder-kapur-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-197-del-2020-24-dcit-circle-14-2-new-delhi-m-s-kamla-dial-amp-devices-ltd-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-198-del-2020-24-dcit-circle-14-2-new-delhi-kamla-dial-amp-devices-ltd-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-del-2020-14-acit-circle-10-1-new-delhi-global-vectra-helicorp-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-del-2020-14-acit-circle-10-1-new-delhi-global-vectra-helicorp-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-del-2020-14-dcit-central-circle-31-new-delhi-rswm-ltd-kharigram</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-del-2021-14-rswm-ltd-bhilwara-dcit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7186-del-2019-14-yala-construction-co-private-limited-new-delhi-addi-cit-special-range-9-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3684-del-2019-14-mata-bhrahi-mandir-trust-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-del-2023-14-ram-prakash-bhatia-new-delhi-acit-central-circle-05-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-del-2023-14-mavenir-uk-holdings-united-kingdom-acit-circle-int-taxation-2-2-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-del-2023-14-centre-for-health-innovation-and-policy-foundation-gautam-buddha-nagar-cit-exemption-lucknow</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-del-2023-14-devi-dayal-kaithal-acit-international-taxation-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-del-2021-14-dcit-circle-43-1-new-delhi-renu-aggarwal-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-del-2023-14-solvay-asia-pacific-pte-ltd-bangkok-dcit-circle-3-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-k-rajendran-pillai-assistant-commissioner-of-income-tax-central-circle-kollam-and-the-tax-recovery-officer-central-income-tax-department-and-inspector-general-department-of-registration-40852</loc>
               <lastmod>2025-12-25T09:05:19.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/stic-travels-private-limited-union-of-india-260-2024</loc>
               <lastmod>2025-12-25T11:25:22.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manayani-joseph-kurian-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-new-delhi-and-the-principal-chief-commissioner-of-income-tax-national-faceless-assessment-centre-new-delhi-and-income-tax-officer-ward-2-thiruvalla-pathanamthitta-district-13284</loc>
               <lastmod>2025-12-25T09:00:18.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-sharma-income-tax-officer-14638-2022</loc>
               <lastmod>2025-12-25T09:20:20.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ahd-2023-14-ajramar-active-assort-trust-ahmedabad-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ahd-2022-14-soham-buildcon-partnership-firm-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-ahd-2023-14-prakash-amarlal-doulatani-ahmedabad-the-income-tax-officer-ward-3-3-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-68-ahd-2021-16-the-dcit-central-circle-2-4-ahmedabad-ghanshyam-mohanbhai-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-168-ahd-2021-16-the-dcit-central-circle-2-4-ahmedabad-rajesh-mohanbhai-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-rjt-2015-14-adil-f-sethna-gandhidham-the-asstt-commr-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-ahd-2023-14-shree-shantinathji-derasar-ni-pedhi-limdi-dahod-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-ahd-2021-16-the-jt-cit-osd-central-circle-2-2-ahmedabad-shri-sandip-kantilal-andani-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-rjt-2023-24-the-ito-ward-3-1-1-rajkot-shri-girishkumar-m-puruswani-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-rjt-2023-24-the-ito-ward-3-1-1-rajkot-shri-girishkumar-m-puruswani-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-rjt-2022-14-shri-tifs-credit-co-operative-society-ltd-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-rjt-2023-14-shri-rameshbhai-manshukhbhai-karena-rajkot-the-ito-ward-2-1-5-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-rjt-2023-14-shri-bhupendrabhai-harjibhai-khunt-shapar-veraval-rajkot-the-ito-ward-1-1-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-ahd-2012-14-the-ito-ward-9-1-ahmedabad-m-s-ncc-mskel-jv-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-rjt-2022-14-kutch-district-co-operative-milk-producers-union-ltd-anjar-kutch-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-ahd-2023-14-minor-haresh-karsanbhai-patel-oral-specific-deferred-family-trust-ahmedabad-the-income-tax-officer-ward-5-2-2-now-ward-5-3-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-rjt-2023-14-amarnagar-seva-sahakari-mandali-ltd-at-amarnagar-tal-jetpur-dist-rajkot-the-ito-ward-1-2-3-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-rjt-2023-14-the-acit-circle-1-1-rajkot-m-s-bileshwar-khand-udhyog-khedut-sahakari-mandali-ltd-kodinar-kodinar-dist-gir-somnath</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-ahd-2023-23-ina-bearing-india-pvt-ltd-now-merged-with-schaeffler-india-limited-vadodara-the-dy-cit-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subaira-parvin-seeni-ibrahim-ramnad-acit-intnl-taxn-circle-madurai</loc>
               <lastmod>2026-01-09T08:23:28.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-chny-2023-14-raju-dinesh-kumar-salem-dcit-circle-1-1-salem-salem</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-chny-2023-14-arunkumar-chennai-ito-non-corp-ward-8-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-del-2023-14-ansal-housing-ltd-new-delhi-acit-circle-1-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-del-2020-14-sunil-kumar-ghaziabad-ito-ward-9-2-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1582-del-2019-14-india-flysafe-aviation-ltd-new-delhi-dcit-circle-12-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-del-2022-14-ambience-developers-amp-infrastructure-p-ltd-new-delhi-jcit-range-73-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-del-2022-14-ambience-developers-and-infrastructure-private-limited-new-delhi-jcit-range-73-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-del-2016-14-shri-kedar-nath-babbar-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-del-2020-14-dcit-central-circle-20-new-delhi-brigh-point-india-private-limited-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-chandi-2022-14-tarlochan-singh-bhawanigarh-dcit-central-circle-patiala</loc>
               <lastmod>2025-05-21T09:47:29.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-coch-2023-14-m-s-perumbavoor-urban-co-op-bank-ltd-aluva-the-ito-ward-2-aluva</loc>
               <lastmod>2025-04-10T21:56:05.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-pun-2023-14-venketesh-developers-pune-income-tax-officer-ward-14-2-pune-pune</loc>
               <lastmod>2025-04-10T14:21:03.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-pun-2023-14-mrs-rajashree-baburao-borkar-pune-assistant-commissioner-of-income-tax-circlr-8-pune-pune</loc>
               <lastmod>2025-04-10T14:21:03.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4847-mum-2019-14-the-dy-cit-central-cirle-6-4-mumbai-indiabulls-real-estate-ltd-new-delhi</loc>
               <lastmod>2025-04-10T16:00:16.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-del-2023-14-global-green-co-ltd-bengaluru-acit-circle-10-1-new-delhi</loc>
               <lastmod>2025-04-10T16:14:09.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2450-del-2023-14-vikas-arora-ghaziabad-income-tax-officer-hapur-chungi-ghaziabad</loc>
               <lastmod>2025-04-10T04:07:02.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-del-2021-14-monika-goyal-new-delhi-ito-ward-39-4-new-delhi</loc>
               <lastmod>2025-04-10T23:35:00.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-pun-2023-14-sameer-vasant-mohol-pune-income-tax-officer-ward-12-1-pune-pune</loc>
               <lastmod>2025-04-11T01:49:08.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2644-del-2018-14-sanjay-yadav-ghaziabad-ito-ward-2-4-ghaziabad</loc>
               <lastmod>2025-04-11T15:07:00.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3442-del-2023-14-partap-singh-gurgaon-income-tax-officer-ward-2-1-faridabad-faridabad</loc>
               <lastmod>2025-04-11T15:07:00.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3116-mum-2023-14-reserve-bank-staff-and-officers-co-op-credit-society-ltd-mumbai-ito-ward-26-1-1-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3241-mum-2023-14-rajiv-kumar-nandlal-varma-mumbai-asstt-commissioner-of-income-tax-23-3-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3311-mum-2023-14-roadstar-investment-mangers-ltd-mumbai-acit-circle-14-1-1-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5539-del-2016-14-focus-heights-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-11T14:42:03.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6512-del-2013-14-the-hindustan-times-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-del-2021-14-bechtel-limited-united-kingdom-acit-circle-international-taxation-1-1-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-del-2022-14-bhartiya-international-ltd-new-delhi-dcit-circle-4-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6922-del-2017-14-surendra-kumar-gupta-new-delhi-dcit-central-circle-19-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-83-del-2023-23-anu-bajaj-ghaziabad-acit-centrl-circle-ghaziabad</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-del-2023-14-dcit-central-circle-29-new-delhi-avichal-buildcon-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7738-del-2017-14-tara-singh-bindra-huf-delhi-acit-circle-20-1-new-delhi</loc>
               <lastmod>2025-04-11T14:14:07.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3303-mum-2023-14-hansa-girish-shah-thane-acit-circle-1-thane-thane</loc>
               <lastmod>2025-04-11T01:00:11.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-srt-2023-14-gujarat-hira-bourse-surat-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2024-01-16T22:30:09.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7805-del-2019-14-acit-central-circle-1-new-delhi-sahara-india-financial-corporation-ltd-lucknow</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-del-2004-14-siel-ltd-acit-circle-8-1</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-del-2014-14-m-s-mawana-sugars-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1545-kol-2019-14-i-t-o-ward-43-2-kolkata-champalal-omprakash-kolkata</loc>
               <lastmod>2025-04-11T19:14:04.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-kol-2022-14-m-s-vishal-victory-metal-engg-pvt-ltd-kolkata-i-t-o-ward-12-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T19:21:02.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-viz-2023-14-sreedharala-jogarao-amp-sons-visakhapatnam-the-assistant-commissionr-of-income-tax-circle-1-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:21:11.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-viz-2023-14-nageswara-rao-viswanadha-visakhapatnam-assistant-commissioner-of-income-tax-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:28:04.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-viz-2023-14-sobha-devi-dilipkumar-vijayawada-income-tax-officer-ward-2-1-vijayawada</loc>
               <lastmod>2025-04-10T09:21:09.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-mum-2023-14-m-s-renukamata-multi-state-co-op-urban-creditn-soc-ltd-mumbai-the-asstt-cit-cc-4-4-mumbai</loc>
               <lastmod>2025-04-10T06:35:08.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2072-mum-2023-14-jcit-osd-cc-4-4-mumbai-m-s-shri-renukamata-multi-state-cooperative-urban-credit-society-ltd-ahamednagar</loc>
               <lastmod>2025-04-10T06:35:08.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2073-mum-2023-14-jcit-osd-cc-4-4-mumbai-m-s-shri-renukamata-multi-state-cooperative-urban-credit-society-ltd-ahamednagar</loc>
               <lastmod>2025-04-10T06:35:08.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-mum-2023-14-jt-commissioner-of-income-tax-osd-central-circle-4-4-mumbai-m-s-renukamata-multistate-co-operative-urban-credit-society-ltd-mumbai</loc>
               <lastmod>2025-04-10T06:35:08.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-mum-2023-14-rohit-manohar-shetty-mumbai-acit-35-2-mumbai</loc>
               <lastmod>2025-04-10T06:42:04.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2173-mum-2021-14-m-s-s-k-ventures-mumbai-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-11T09:07:09.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-hyd-2023-14-kodandaram-nadavati-nellore-dy-commissioner-of-income-tax-circle-1-nellore</loc>
               <lastmod>2025-04-10T13:14:00.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-viz-2023-24-the-visakhapatnam-port-authority-visakhapatnam-joint-commissioner-of-income-tax-range-1-visakhapatnam</loc>
               <lastmod>2025-04-11T23:14:12.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-kol-2023-14-b-p-poddar-foundation-for-education-kolkata-acit-kolkata</loc>
               <lastmod>2025-04-10T10:28:05.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-163-del-2023-24-ashok-kumar-grover-ghaziabad-ito-ward-69-4-new-delhi</loc>
               <lastmod>2025-04-10T16:56:00.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-viz-2023-14-polisetty-somasundaram-global-limited-uae-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-04-10T15:56:02.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-viz-2023-14-polisetty-somasundaram-global-limited-uae-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-04-10T15:56:02.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-viz-2023-14-polisetty-somasundaram-global-limited-uae-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-04-10T15:56:03.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7714-del-2019-14-ito-ward-4-rohtak-surender-dalal-rohtak</loc>
               <lastmod>2025-04-10T17:56:07.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-kol-2023-14-bappaditya-chakraborty-kolkata-acit-cir-24-hooghly-hooghly</loc>
               <lastmod>2025-04-10T05:14:03.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-kol-2013-14-i-t-o-wd-46-1-kolkata-kolkata-arijit-chakraborty-howrah</loc>
               <lastmod>2025-04-10T05:14:00.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2967-mum-2023-14-prashant-kurani-mumbai-the-assistant-director-of-income-tax-bengaluru</loc>
               <lastmod>2025-06-05T13:57:13.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-kol-2023-14-pairagacha-cooperative-credit-society-limited-pairagacha-ito-hooghly</loc>
               <lastmod>2025-04-11T08:14:03.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-kol-2022-14-d-c-i-t-cc-1-3-kolkata-kolkata-m-s-navin-construction-amp-credit-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-10T00:28:04.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4793-mum-2011-14-blue-star-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-04-09T18:28:09.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-kol-2023-14-rajdeep-sodhani-kolkata-ito-wd-40-2-kolkata-kolkata</loc>
               <lastmod>2025-04-11T07:49:02.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-pun-2023-14-solapur-education-society-solapur-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-07-10T12:20:44.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-pun-2023-14-aashray-charitable-trust-pune-cit-exemption-pune-pune</loc>
               <lastmod>2025-07-10T12:20:44.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-103-del-2023-24-mekaster-finlease-ltd-new-delhi-dcit-circle-16-2-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9008-del-2019-14-nitin-education-society-mewat-ito-exemption-ward-faridabad</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-agr-2022-14-spd-management-service-agra-agra-ito-ward-1-1-1-agra-agra</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-agr-2022-14-sentrigo-safeguards-private-limited-agra-commissioner-of-income-tax-appeals-income-tax-department-national-faceless-appeal-centre-nfac</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-agr-2022-14-prdeep-sivhare-prop-m-s-asha-oil-industries-bhind-acit-circle-3-gwalior</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-del-2023-14-raj-kumar-bhiwani-dcit-central-circle-1-gurgaon</loc>
               <lastmod>2025-07-07T14:10:02.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-srt-2023-14-ghb-green-foundation-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-srt-2022-14-chirag-p-thummar-l-h-pravinbhai-thummar-navsari-principal-commissioner-of-income-tax-valsad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-srt-2023-14-bhukhandas-chhotalal-jariwala-charitable-turat-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-srt-2021-14-dy-commissioner-of-income-tax-central-cir-2-surat-shri-jayantibhai-virjibhai-babariya-surat</loc>
               <lastmod>2025-07-10T08:17:37.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-969-ahd-2023-14-lalabhagat-limbabhagat-sanya-bhavnagar-the-income-tax-officer-ward-1-4-bhavnagar</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-ahd-2019-14-shree-yamuna-industries-ahmedabad-the-ito-ward-3-2-5-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-ahd-2023-14-amikrupa-education-trust-anand-the-income-tax-officer-ward-exemption-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-bang-2023-14-m-s-centre-for-urban-rural-development-society-bengaluru-income-tax-officer-exemptions-ward-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2602-mum-2023-14-prathamesh-vivek-khot-mumbai-income-tax-officer-circle-41-2-1-mumbai</loc>
               <lastmod>2025-07-05T09:40:39.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1853-mum-2023-14-atul-j-shah-mumbai-income-tax-officer-19-1-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3268-mum-2022-14-padmashree-dr-d-y-patil-university-mumbai-deputy-commissioner-of-income-tax-central-circle-7-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-mum-2023-14-dcit-cc-7-1-mumbai-padmashree-dr-d-y-patil-university-navi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-del-2023-14-pawan-kumar-fatehabad-prcit-rohtak</loc>
               <lastmod>2025-07-10T07:08:11.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-del-2018-14-uflex-ltd-new-delhi-acit-central-circle-27-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2197-del-2018-14-acit-central-circle-27-new-delhi-uflex-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-del-2018-14-acit-central-circle-27-new-delhi-uflex-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-chny-2023-14-cheyyar-virutcham-educational-trust-thiruvannamalai-tamilnadu-commissioner-of-income-tax-nungambakkam-chennai</loc>
               <lastmod>2025-07-10T06:43:47.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-chny-2023-14-dcit-central-circle-1-coimbatore-m-s-sri-arumuga-sugars-ltd-coimbatore</loc>
               <lastmod>2025-07-10T06:43:47.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1011-bang-2023-14-santhoor-umesh-mallya-nirmala-mangalore-income-tax-officer-ward-2-1-mangaluru</loc>
               <lastmod>2025-08-20T11:11:10.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-892-bang-2023-14-dhanya-tmt-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-2-bangalore</loc>
               <lastmod>2025-08-20T11:11:10.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-687-bang-2023-14-jayanti-vasishta-bangalore-income-tax-officer-ward-4-3-1-bangalore</loc>
               <lastmod>2025-08-20T11:11:10.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ahd-2020-14-shri-sandeep-jagdishchandra-dave-ahmedabad-teh-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-rjt-2021-14-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-conor-granito-pvt-ltd-morbi</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-857-ahd-2023-14-suramya-abode-co-operative-housing-service-society-limited-ahmedabad-the-ito-ward-3-3-5-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-ahd-2017-14-the-assistant-commissioner-of-income-tax-circle-2-1-1-ahmedabad-intas-pharmaceuticals-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-256-pun-2022-24-acit-central-circle-1-1-pune-m-s-pragati-aroma-oil-distellers-p-ltd-mumbai</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-pun-2023-14-nilesh-bhagwan-londhe-pune-ito-ward-14-2-pune-pune</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-nag-2020-14-asstt-commissioner-of-income-tax-circle-1-nagpur-m-s-debashu-services-private-ltd-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-nag-2022-23-shri-mukesh-d-gupta-nagpur-assistant-commissioner-of-income-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-nag-2022-14-amol-dewaji-walke-nagpur-deputy-commissioner-of-icnome-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-nag-2022-14-amol-dewaji-walke-nagpur-deputy-commissioner-of-icnome-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-mum-2023-14-bhalchandra-p-dalvi-ghahtkopar-mumbai-ito-ward-27-1-2-vashi-navi-mumbai</loc>
               <lastmod>2025-04-09T18:21:10.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-mum-2023-14-rajesh-lakhamshi-nisar-mumbai-ito-ward-32-3-1-mumbai</loc>
               <lastmod>2025-04-09T18:42:10.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-mum-2023-14-edisons-infrapower-multiventures-private-limited-mumbai-principle-commissioner-of-income-tax-range-6-mumbai</loc>
               <lastmod>2025-04-11T23:56:08.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-mum-2023-14-v-city-builders-and-developers-llp-mumbai-ito-30-3-5-mumbai</loc>
               <lastmod>2025-04-10T18:07:06.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-bang-2023-14-m-s-toyota-financial-services-india-limited-bangalore-assistant-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-bang-2023-23-m-and-m-equipments-private-limited-bangalore-assistant-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-503-bang-2023-14-m-s-lalithamba-pattina-souharda-sahakari-niyamita-gadag-income-tax-officer-ward-1-gadag</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-bang-2023-14-m-s-lalithamba-pattina-souharda-sahakari-niyamita-gadag-income-tax-officer-ward-1-gadag</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-del-2023-14-refop-india-company-new-delhi-assistant-commissioner-of-income-tax-circle-78-1-new-delhi-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-del-2022-14-dcit-cc-06-new-delhi-naveen-infradevelopers-amp-engineers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-del-2023-14-sanjay-kumar-sharma-gurgaon-pcit-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-145-chny-2023-24-national-faceless-assessment-centre-delhi-archean-industries-p-ltd-chennai</loc>
               <lastmod>2025-08-30T11:08:08.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2643-del-2022-14-himenviro-environmental-engineering-co-private-limited-delhi-acit-circle-11-2-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8821-del-2019-14-mysore-finlease-private-limited-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-del-2023-14-mudita-chaturvedi-new-delhi-acit-central-circle-20-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6512-del-2017-14-dcit-circle-16-2-new-delhi-meru-minerals-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-ctk-2023-14-cuttack-club-cuttack-joint-commissioner-of-income-tax-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ctk-2023-14-santosh-kumar-rout-kendrapara-ito-kendrapara</loc>
               <lastmod>2025-09-17T13:00:40.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-ctk-2023-14-biswajit-behera-bhubaneswar-i-t-o-ward-4-2-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-kumar-commissioner-of-income-tax-audit-and-others-13855-2020</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajansh-marble-house-gomti-nagar-lko-throu-proprietor-the-commissioner-commercial-tax-u-p-lucknow-and-another-39-of-2018</loc>
               <lastmod>2025-09-18T07:02:21.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-renu-jogi-income-tax-officer-3-3-raipur-and-income-tax-appellate-tribunal-and-union-of-india-1</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pasari-casting-and-rolling-mills-private-ltd-income-tax-department-through-its-national-faceless-assessment-centre-and-principal-commissioner-of-income-tax-jamshedpur-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-deputy-commissioner-of-income-tax-circle-1-jamshedpur-and-assistant-commissioner-of-income-tax-circle-1-jamshedpur-1851</loc>
               <lastmod>2025-09-18T06:53:41.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/damodar-ispat-ltd-dy-commissioner-of-income-tax-central-circle-2-4-ors-1689</loc>
               <lastmod>2025-09-18T06:59:50.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-jayakumar-electrician-grade-a-and-srinivasan-g-operator-grade-a-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-principal-chief-commissioner-of-income-tax-and-the-chief-commissioner-of-income-tax-and-the-kerala-mineral-and-metals-limited-16609-2022</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-ganesh-temple-regimental-bazar-secunderabad-rep-officer-sri-koppula-vinod-s-o-l-ramachandra-reddy-union-of-india-ministry-of-finance-and-chief-commissioner-of-income-tax-ayakar-bhavan-basheer-bagh-hyderabad-and-commissioner-of-income-tax-exemptions-ayakar-bhavan-basheer-bagh-hyderabad-and-commissioner-of-income-tax-appeals-ayakar-bhavan-basheer-bagh-hyderabad-and-income-tax-officer-exemption-ward-1-4-ayakar-bhavan-hyderabad-and-branch-manager-canara-bank-sarojini-devi-road-secunderabad-1649</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tribhuvan-dealtrade-pvt-ltd-the-income-tax-officer-ward-9-i-kolkata-itat-280-2023</loc>
               <lastmod>2025-09-18T06:59:50.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-and-carissa-investments-pvt-ltd-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-22-2-delhi-and-assistant-commissioner-of-income-tax-circle-28-1-delhi-and-assistant-commissioner-of-income-tax-circle-7-1-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-52-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/century-real-estate-holdings-pvt-ltd-and-sri-p-ravindra-pai-and-canara-housing-development-company-and-geethanjali-effective-realty-solutions-pvt-ltd-income-tax-department-and-deputy-commissioner-of-income-tax-tds-circle-1-1-and-principal-commissioner-of-income-tax-tds-and-commissioner-of-income-tax-tds-24901-2022</loc>
               <lastmod>2025-09-18T06:54:02.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bunch-microtechnologies-private-limited-income-tax-officer-ward-5-1-delhi-and-anr-535-2024</loc>
               <lastmod>2025-09-18T06:54:38.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-30-5-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-2-1-new-delhi-and-income-tax-officer-ward-3-1-new-delhi-and-income-tax-officer-ward-4-1-new-delhi-and-income-tax-officer-ward-5-1-new-delhi-and-income-tax-officer-ward-6-1-new-delhi-and-income-tax-officer-ward-7-1-new-delhi-and-income-tax-officer-ward-8-1-new-delhi-and-income-tax-officer-ward-9-1-new-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-11-1-new-delhi-and-income-tax-officer-ward-12-1-new-delhi-and-income-tax-officer-ward-13-1-new-delhi-and-income-tax-officer-ward-14-1-new-delhi-and-income-tax-officer-ward-15-1-new-delhi-and-income-tax-officer-ward-16-1-new-delhi-and-income-tax-officer-ward-17-1-new-delhi-and-income-tax-officer-ward-18-1-new-delhi-and-income-tax-officer-ward-19-1-new-delhi-and-income-tax-officer-ward-20-1-new-delhi-and-income-tax-officer-ward-21-1-new-delhi-and-income-tax-officer-ward-22-1-new-delhi-and-income-tax-officer-ward-23-1-new-delhi-and-income-tax-officer-ward-24-1-new-delhi-and-income-tax-officer-ward-25-1-new-delhi-and-income-tax-officer-ward-26-1-new-delhi-and-income-tax-officer-ward-27-1-new-delhi-and-income-tax-officer-ward-28-1-new-delhi-and-income-tax-officer-ward-29-1-new-delhi-and-income-tax-officer-ward-30-1-new-delhi-and-income-tax-officer-ward-31-1-new-delhi-and-income-tax-officer-ward-32-1-new-delhi-and-income-tax-officer-ward-33-1-new-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-35-1-new-delhi-and-income-tax-officer-ward-36-1-new-delhi-and-income-tax-officer-ward-37-1-new-delhi-and-income-tax-officer-ward-38-1-new-delhi-and-income-tax-officer-ward-39-1-new-delhi-and-income-tax-officer-ward-40-1-new-delhi-and-income-tax-officer-ward-41-1-new-delhi-and-income-tax-officer-ward-42-1-new-delhi-and-income-tax-officer-ward-43-1-new-delhi-and-income-tax-officer-ward-44-1-new-delhi-and-income-tax-officer-ward-45-1-new-delhi-and-income-tax-officer-ward-46-1-new-delhi-and-income-tax-officer-ward-47-1-new-delhi-and-income-tax-officer-ward-48-1-new-delhi-and-income-tax-officer-ward-49-1-new-delhi-and-income-tax-officer-ward-50-1-new-delhi-and-income-tax-officer-ward-51-1-new-delhi-and-income-tax-officer-ward-52-1-new-delhi-and-income-tax-officer-ward-53-1-new-delhi-and-income-tax-officer-ward-54-1-new-delhi-and-income-tax-officer-ward-55-1-new-delhi-and-income-tax-officer-ward-56-1-new-delhi-and-income-tax-officer-ward-57-1-new-delhi-and-income-tax-officer-ward-58-1-new-delhi-and-income-tax-officer-ward-59-1-new-delhi-and-income-tax-officer-ward-60-1-new-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-62-1-new-delhi-and-income-tax-officer-ward-63-1-new-delhi-and-income-tax-officer-ward-64-1-new-delhi-and-income-tax-officer-ward-65-1-new-delhi-and-income-tax-officer-ward-66-1-new-delhi-and-income-tax-officer-ward-67-1-new-delhi-and-income-tax-officer-ward-68-1-new-delhi-and-income-tax-officer-ward-69-1-new-delhi-and-income-tax-officer-ward-70-1-new-delhi-and-income-tax-officer-ward-71-1-new-delhi-and-income-tax-officer-ward-72-1-new-delhi-and-income-tax-officer-ward-73-1-new-delhi-and-income-tax-officer-ward-74-1-new-delhi-and-income-tax-officer-ward-75-1-new-delhi-and-income-tax-officer-ward-76-1-new-delhi-and-income-tax-officer-ward-77-1-new-delhi-and-income-tax-officer-ward-78-1-new-delhi-and-income-tax-officer-ward-79-1-new-delhi-and-income-tax-officer-ward-80-1-new-delhi-and-income-tax-officer-ward-81-1-new-delhi-and-income-tax-officer-ward-82-1-new-delhi-and-income-tax-officer-ward-83-1-new-delhi-and-income-tax-officer-ward-84-1-new-delhi-and-income-tax-officer-ward-85-1-new-delhi-and-income-tax-officer-ward-86-1-new-delhi-and-income-tax-officer-ward-87-1-new-delhi-and-income-tax-officer-ward-88-1-new-delhi-and-income-tax-officer-ward-89-1-new-delhi-and-income-tax-officer-ward-90-1-new-delhi-and-income-tax-officer-ward-91-1-new-delhi-and-income-tax-officer-ward-92-1-new-delhi-and-income-tax-officer-ward-93-1-new-delhi-and-income-tax-officer-ward-94-1-new-delhi-and-income-tax-officer-ward-95-1-new-delhi-and-income-tax-officer-ward-96-1-new-delhi-and-income-tax-officer-ward-97-1-new-delhi-and-income-tax-officer-ward-98-1-new-delhi-and-income-tax-officer-ward-99-1-new-delhi-and-income-tax-officer-ward-100-1-new-delhi-and-income-tax-officer-ward-101-1-new-delhi-and-income-tax-officer-ward-102-1-new-delhi-and-income-tax-officer-ward-103-1-new-delhi-and-income-tax-officer-ward-104-1-new-delhi-and-income-tax-officer-ward-105-1-new-delhi-and-income-tax-officer-ward-106-1-new-delhi-and-income-tax-officer-ward-107-1-new-delhi-and-income-tax-officer-ward-108-1-new-delhi-and-income-tax-officer-ward-109-1-new-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-and-carissa-investments-pvt-ltd-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-3-delhi-and-income-tax-officer-ward-43-6-delhi-and-income-tax-officer-ward-49-3-delhi-and-income-tax-officer-ward-58-3-delhi-and-income-tax-officer-ward-70-3-delhi-and-income-tax-officer-ward-61-3-delhi-and-income-tax-officer-ward-10-3-delhi-and-income-tax-officer-ward-14-5-delhi-and-income-tax-officer-ward-22-5-delhi-and-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-36-5-delhi-and-income-tax-officer-ward-43-5-delhi-and-income-tax-officer-ward-49-5-delhi-and-income-tax-officer-ward-58-5-delhi-and-income-tax-officer-ward-70-5-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrirang-s-o-yallappa-chougule-the-commissioner-of-income-tax-109587</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chikkamariyappa-girish-deputy-commissioner-of-income-tax-central-circle-1-4-8252</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wipro-limited-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore-and-principal-commissioner-of-income-tax-bangalore-85</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-tayana-consult-pvt-ltd-the-deputy-commissioner-of-income-tax-circle-11-5-219</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalapala-venkat-s-o-kvns-prasad-krishna-district-income-tax-officer-ward-1-gudiwada</loc>
               <lastmod>2025-09-18T08:44:07.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-prasannakumaran-nair-income-tax-officer-rtd-and-a-b-indira-kumari-income-tax-officer-rtd-and-v-komalavally-income-tax-officer-rtd-and-e-vijayalakshmi-income-tax-officer-rtd-the-principal-chief-commissioner-of-income-tax-and-the-zonal-accounts-officer-central-board-of-direct-taxes-and-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-secretary-department-of-expenditure-ministry-of-finance-1-2023</loc>
               <lastmod>2025-09-18T06:57:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-srt-2023-14-ashokkumar-vasantrai-parikh-navsari-ward-1-navsari-navsari</loc>
               <lastmod>2025-10-08T06:09:59.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-srt-2023-14-sohil-uday-parmar-vapi-income-tax-officer-ward-7-vapi-vapi</loc>
               <lastmod>2025-10-08T06:09:59.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-srt-2023-14-the-gujarat-kelvani-and-vaidyakiya-rahat-mandal-vapi-income-tax-officer-exemption-ward-surat</loc>
               <lastmod>2025-10-08T06:09:59.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2019-14-bhanuprasad-maganlal-patel-ahmedabad-acit-circle-3-3-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-rjt-2022-14-amreli-nagrik-sahakari-bank-ltd-amreli-the-asst-commr-of-income-tax-cir-3-1-rajkot-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-ahd-2022-14-globe-textiles-india-p-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-rjt-2019-14-shri-laljibhai-d-shyara-dhoraji-dist-rajkot-the-ito-ward-2-3-5-rajkot</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-ahd-2017-14-dcit-cir-4-2-ahmedabad-lalitbhai-jayantibhai-patel-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-mum-2023-14-bhagwan-laxman-rokde-kalyan-west-income-tax-officer-3-1-kalyan-kalyan-west</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-mum-2018-14-dcit-cir-5-3-2-mumbai-the-great-eastern-shipping-co-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-v-sundram-iyengar-and-sons-private-limited-the-assistant-commissioner-st-west-veli-street-assessment-circle-madurai-16025-2022-2220-2023</loc>
               <lastmod>2025-12-25T09:40:19.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chaturbhuj-gattani-and-saroj-gattani-income-tax-officer-ward-1-and-principal-commissioner-of-income-tax-jodhpur-1-10866-2023</loc>
               <lastmod>2025-12-25T08:50:15.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-k-hymavathi-and-mrs-k-prathibha-the-income-tax-officer-investigation-unit-ii-hyderabad-and-the-director-of-income-tax-investigation-aayakar-bhavan-lb-stadium-road-basheerbagh-hyderabad-and-the-deputy-commissioner-of-income-tax-circle-6-hyderabad-and-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-hyderabad-and-the-director-general-of-income-tax-investigation-cr-buildings-queens-road-bangalore-and-the-deputy-director-of-income-tax-investigation-unit-2-1-cr-buildings-annexe-queens-road-bangalore-and-the-assistant-commissioner-of-income-tax-central-circle-1-2-cr-buildings-queens-road-bangalore-5367</loc>
               <lastmod>2025-12-25T08:50:16.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chambal-fertilizers-and-chemicals-limited-office-of-the-principal-commissioner-of-income-tax-udaipur-and-office-of-the-deputy-commissioner-of-income-tax-kota-10198-2023</loc>
               <lastmod>2025-12-25T08:45:20.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-vidyalankar-makkaoaty-s-o-m-janardhana-sarma-aged-65-years-occ-as-ricu-ttu-rist-assessment-unit-income-taxpgpartnl-alt-national-e-assessment-center-new-dethi-and-the-income-tax-officer-circtg-r-lyderabad-t-t-towers-ac-guards-masab-tank-hyderabad-and-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-terangana-hvderabad-1048</loc>
               <lastmod>2025-12-25T08:50:17.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamal-chand-jain-s-o-gambhir-mal-tantia-the-commissioner-of-income-tax-appeals-iii-hyderabad-and-the-commissioner-of-income-tax-circle-i-karimnagar-district-1-of-2006</loc>
               <lastmod>2025-12-25T08:50:17.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-kol-2018-14-solvent-real-estate-private-limited-kolkata-ito-ward-10-2-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-879-kol-2018-14-ito-ward-10-2-kolkata-kolkata-m-s-solvent-real-estate-private-limited-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-kol-2023-14-mohmmad-mukul-malda-ito-ward-3-2-malda-malda</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-kol-2018-14-m-s-mudrika-projects-pvt-ltd-kolkata-ito-ward-1-4-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-kol-2023-14-avishi-projects-llp-kolkata-adit-cpc-bangalore-bangalore</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-794-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/preetha-ajay-additional-joint-deputy-assistant-commissioner-of-income-tax-and-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-and-income-tax-officer-corporate-ward-1-1-kochi-409</loc>
               <lastmod>2025-12-25T09:05:19.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/biju-paul-the-additional-joint-deputy-asst-commissioner-of-income-tax-national-faceless-assessment-centre-north-block-new-delhi-and-the-income-tax-officer-ward-i-ips-office-of-the-joint-commissioner-of-income-tax-aluva-range-k-a-p-complex-railway-station-road-aluva-and-commissioner-of-income-tax-second-floor-kap-complex-periyar-nagar-aluva-19377</loc>
               <lastmod>2025-12-25T09:05:19.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karakulam-service-co-operative-bank-ltd-the-income-tax-officer-ward-2-3-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-cochin-bench-44181-2023</loc>
               <lastmod>2025-12-25T09:05:18.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-beri-union-of-india-and-others-9931-2022</loc>
               <lastmod>2025-12-25T11:25:21.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/diocesan-technical-education-trust-the-assistant-commissioner-of-income-tax-exemption-circle-and-the-deputy-commissioner-of-income-tax-exemption-and-the-principal-chief-commissioner-of-income-tax-exemption-38276</loc>
               <lastmod>2025-12-25T09:00:18.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-g-suresh-the-deputy-commissioner-of-income-tax-income-tax-department-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-41507</loc>
               <lastmod>2025-12-25T09:00:22.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-g-suresh-the-deputy-commissioner-of-income-tax-income-tax-department-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-41507</loc>
               <lastmod>2025-12-25T09:00:22.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mavoor-gramasree-vanitha-sahakarna-sangha-no-3026-the-commissioner-of-income-tax-and-the-income-tax-officer-ward-2-3-1328</loc>
               <lastmod>2025-12-25T09:00:20.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kavumkal-road-builders-the-income-tax-officer-ward-1-tps-31020</loc>
               <lastmod>2025-12-25T09:00:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sayed-muhammed-m-the-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-and-the-income-tax-officer-national-faceless-assessment-centre-42235</loc>
               <lastmod>2025-12-25T09:00:21.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pioneer-bakers-union-of-india-and-commissioner-central-goods-and-services-tax-and-central-excise-and-state-of-odisha-and-odisha-appellate-authority-for-advance-ruling-goods-and-services-tax-and-assistant-commissioner-of-gst-central-excise-sambalpur-i-division-and-superintendent-cgst-central-excise-sambalpur-i-division-2220</loc>
               <lastmod>2025-12-25T10:35:21.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-state-hydroelectric-power-corporation-ltd-national-e-assessment-centre-delhi-and-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-15002-of-2022-and-14930-of-2022</loc>
               <lastmod>2025-12-25T10:35:22.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bijendra-singh-income-tax-officer-ward-1-1-alwar-3466-2023</loc>
               <lastmod>2025-12-25T08:45:20.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manath-muhammed-ismail-assistant-commissioner-of-income-tax-central-circle-1-kochi-and-commissioner-of-income-tax-appeals-iii-c-r-building-is-press-road-kochi-90</loc>
               <lastmod>2025-12-25T09:00:18.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-balakrishnan-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-nfac-new-delhi-and-assessment-unit-income-tax-department-represented-by-income-tax-officer-ward-1-1-trivandrum-2693</loc>
               <lastmod>2025-12-25T09:00:17.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bellamane-narayan-shridhar-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-and-the-income-tax-officer-ward-madikeri-27740</loc>
               <lastmod>2025-12-25T09:40:22.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-hyd-2023-14-income-tax-officer-ward-1-chittoor-g-vijayasimha-reddy-bengaluru</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-hyd-2020-14-dy-commissioner-of-income-tax-circle-6-1-hyderabad-iqbal-ali-khan-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-hyd-2017-14-acit-central-circle-1-1-hyderabad-hyderabad-ncc-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3187-mum-2023-14-m-s-arhamm-jewellery-pvt-ltd-mumbai-ito-ward-14-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kallem-anji-reddy-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-and-the-income-tax-officer-ward-13-1-hyderabad-and-the-principal-chief-commissioner-of-income-tax-ap-telangana-100</loc>
               <lastmod>2025-12-25T10:15:29.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-kumar-pandey-the-union-of-india-through-cbi-dhanbad-6126-2023-6966-2023</loc>
               <lastmod>2025-12-25T10:45:21.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshara-enterprises-private-limited-the-principal-commissioner-of-income-tax-hyderabad-1-and-the-income-tax-officer-ward-4-1-hyderabad-and-the-principal-commissioner-of-income-tax-central-2-mumbai-and-the-deputy-commissioner-of-income-tax-central-circle-4-4-mumbai-and-the-director-general-of-income-tax-investigation-mumbai-and-the-additional-director-general-of-income-tax-investigation-mumbai-35029</loc>
               <lastmod>2025-12-25T08:55:20.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/corporation-of-cochin-employees-co-operative-society-ltd-no-331-the-income-tax-officer-ward-2-4-tps-and-assessment-unit-national-e-assessment-center-income-tax-department-ministry-of-finance-and-the-principal-chief-commissioner-of-income-tax-kerala-24210</loc>
               <lastmod>2025-12-25T09:00:20.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/afc-kuries-private-limited-assessment-unit-the-income-tax-department-national-faceless-assessment-centre-new-delhi-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-new-delhi-and-the-income-tax-officer-ward-1-1-thrissur-1840</loc>
               <lastmod>2025-12-25T10:15:30.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-ahd-2023-14-prakashkumar-ambalal-patel-mehsana-the-income-tax-officer-ward-1-mehsana</loc>
               <lastmod>2026-01-03T10:35:58.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ahd-2023-14-sandhia-alias-shelan-mata-trust-banaskantha-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ahd-2023-14-shree-patanwada-bhavsar-samaj-bahucharaji-dahrmashala-trust-patan-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ahd-2023-14-the-acit-circle-1-1-1-vadodara-dakshin-gujarat-vij-company-ltd-surat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-935-ahd-2023-14-uday-autolink-private-limited-galaxycomplex-naroda-ahmedabad-dcit-circle-4-1-1-ahmedabad-pratyakshakar-bhawan-l-colony-ambawadi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-139-ahd-2021-16-rajesh-mohanbhai-patel-ahmedabad-the-acit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-rjt-2012-14-adil-f-sethna-gandhidham-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-rjt-2012-14-n-sujatha-rani-gandhidham-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-rjt-2015-14-dinaz-a-sethna-gandhidham-the-asstt-commr-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-rjt-2015-14-n-sujatha-rani-gandhidham-the-asstt-commr-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-rjt-2021-14-the-acit-central-circle-1-rajkot-rajkot-m-s-creative-construction-co-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-rjt-2021-14-the-acit-central-circle-2-rajkot-m-s-fenix-ceramic-dhuva-wakaner</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-rjt-2023-14-bhaveshbhai-prabhudasbhai-kotecha-rajkot-ito-ward-3-1-3-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ahd-2021-14-ralsons-infrastructure-pvt-ltd-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ahd-2023-14-the-acit-circle-1-1-1-vadodara-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-rjt-2022-14-kishan-cold-storage-junagadh-pr-commissioner-of-income-tax-rajkot-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-ahd-2021-16-the-jt-cit-osd-central-circle-2-2-ahmedabad-shri-krunal-hanubhai-sangani-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-rjt-2019-14-shri-dipak-h-harvara-huf-jamnagar-the-ito-ward-3-2-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2476-ahd-2010-14-m-s-n-c-c-m-s-k-e-l-jv-ahmedabad-the-income-tax-office-9-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3039-mum-2023-14-kanti-thermo-equip-pvt-ltd-mumbai-assistant-commissioner-of-income-tax-circle-6-3-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-199-del-2020-24-dcit-circle-14-2-new-delhi-kamla-dial-amp-devices-ltd-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-399-del-2023-24-intelligent-communication-systems-india-limited-new-delhi-ito-ward-12-c-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-del-2020-14-acit-circle-10-1-new-delhi-global-vectra-helicorp-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-del-2023-14-stylish-construction-pvt-ltd-delhi-acit-osd-ward-24-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-del-2023-14-finastra-international-financial-systems-pte-ltd-singapore-acit-circle-1-3-1-international-tax-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6928-del-2019-14-murari-clothing-pvt-ltd-new-delhi-ito-ward-17-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3425-del-2018-14-dcit-e-circle-ghaziabad-ghaziabad-sewa-thdc-rishikesh</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-del-2023-14-centre-for-health-innovation-and-policy-foundation-gautam-buddha-nagar-cit-exemption-lucknow</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2711-del-2019-14-lufthansa-cargo-ag-new-delhi-dcit-tds-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-del-2023-14-bcp-v-singapore-fvci-pte-ltd-singapore-acit-circle-int-tax-1-1-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1853-del-2022-14-techmobia-digital-solutions-pvt-ltd-new-delhi-dcit-circle-76-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-chny-2023-14-southern-petrochemical-industries-corporation-ltd-chennai-ito-corporate-ward-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-rjt-2022-14-shri-navaniya-seva-sahakari-mandali-ltd-navaniya-tal-babra-dist-amreli-the-acit-cpc-bangalore-bangalore-560500</loc>
               <lastmod>2026-05-11T10:30:13.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3367-mum-2023-14-asif-rasool-kadiwala-malad-east-ito-lower-parel-east</loc>
               <lastmod>2025-04-10T07:14:10.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2888-mum-2023-14-maruti-prabhakar-auti-mumbai-income-tax-officer-ward-2-mumbai</loc>
               <lastmod>2025-04-10T07:14:10.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-pun-2023-14-mrs-shantabai-jasraj-lodha-ahmednagar-income-tax-officer-ward-1-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-11T01:49:08.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-mum-2023-14-acit-cir-1-2-1-mumbai-m-s-cheryl-advisory-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T00:35:00.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-kol-2023-14-iris-clothings-ltd-howrah-dcit-circle-11-1-kolkata</loc>
               <lastmod>2025-04-10T10:28:07.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-pun-2023-14-venketesh-developers-pune-dcit-circle-7-pune-pune</loc>
               <lastmod>2025-04-10T14:21:03.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3433-del-2023-14-gurbans-kaur-virk-karnal-the-income-tax-officer-ward-5-karnal-income-tax-office-karnal</loc>
               <lastmod>2025-04-11T15:07:00.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-236-del-2020-24-sh-rajendra-joshi-noida-ito-new-delhi</loc>
               <lastmod>2025-04-10T16:56:00.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-912-kol-2023-14-city-level-programme-of-action-for-street-and-working-children-kolkata-cit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-10T10:28:00.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5957-del-2018-14-nisha-jain-delhi-dcit-central-circle-25-new-delhi</loc>
               <lastmod>2025-04-10T10:42:04.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-del-2023-24-dcit-ward-14-1-delhi-kaizen-metel-and-forming-pvt-ltd-uttar-pradesh</loc>
               <lastmod>2025-04-09T21:14:06.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2324-mum-2023-14-the-dy-commissioner-of-income-tax-central-circle-5-1-mumbai-m-s-speco-infrastructure-mumbai</loc>
               <lastmod>2025-04-09T22:21:08.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3118-mum-2023-14-reserve-bank-staff-and-officers-co-op-credit-society-ltd-mumbai-ito-ward-26-1-1-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3117-mum-2023-14-reserve-bank-staff-and-officers-co-op-credit-society-ltd-mumbai-ito-ward-26-1-1-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3043-mum-2023-14-reliance-power-limited-mumbai-deputy-commissioner-of-income-tax-circle-15-3-1-mumbai</loc>
               <lastmod>2025-04-10T15:49:08.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3085-mum-2023-14-manu-stock-broking-private-limited-kolkata-acit-central-circle-1-4-mumbai</loc>
               <lastmod>2025-04-10T16:00:16.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3152-mum-2023-14-m-s-ramji-board-amp-paper-mill-pvt-ltd-mumbai-dcit-central-circle-6-2-mumbai</loc>
               <lastmod>2025-04-10T16:00:16.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-kol-2023-14-bijay-kumar-agarwal-kolkata-ito-ward-34-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T19:49:03.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-del-2023-14-bawa-float-glass-ltd-kanpur-dcit-central-circle-06-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-del-2021-14-dcit-central-circle-13-new-delhi-ashok-minda-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1600-del-2023-14-ashok-kumar-new-delhi-ito-ward-1-5-gurgaon</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2960-del-2018-14-sandhar-technologies-ltd-new-delhi-dcit-circle-ltu-1-new-delhi</loc>
               <lastmod>2025-04-10T16:21:00.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-pun-2023-14-prakash-ramesh-wadhwani-kolhapur-the-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2024-02-02T02:00:09.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-kol-2022-14-m-s-vishal-victory-metal-engg-pvt-ltd-kolkata-i-t-o-ward-12-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T19:21:02.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-687-kol-2022-14-vishal-victory-metal-engg-pvt-ltd-kolkata-i-t-o-ward-12-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T19:21:02.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-kol-2022-14-m-s-vishal-victory-metal-engg-pvt-ltd-kolkata-i-t-o-ward-12-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T19:21:03.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-del-2023-14-dcit-central-circle-13-new-delhi-nishit-capinvest-p-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5102-del-2019-14-dcit-cc-2-faridabad-a2z-infra-engineers-ltd-gurgaon</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-del-2023-14-ankit-chaudhary-muzaffarnagar-ito-ward-3-1-2-muzaffarnagar</loc>
               <lastmod>2025-05-20T07:01:07.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2847-del-2023-14-new-star-skyland-eduaction-society-delhi-ito-ward-exemp-2-4-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2897-del-2023-14-dcit-circle-13-1-delhi-c-r-building-delhi-loop-telecom-and-trading-limited-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-kol-2023-14-subhra-kanti-dutta-nadia-ito-ward-41-1-nadia-naida</loc>
               <lastmod>2025-04-11T07:49:00.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-kol-2023-14-pairagacha-cooperative-credit-society-limited-pairagacha-ito-hooghly</loc>
               <lastmod>2025-04-11T08:14:02.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3079-mum-2023-14-menora-associates-ghatkopar-east-deputy-commissioner-of-income-tax-circle-27-2-mumbai</loc>
               <lastmod>2025-04-10T06:42:04.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3712-mum-2023-14-ram-kripa-charitable-trust-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-04-10T06:42:05.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-chny-2022-14-summit-online-trade-solutions-private-limited-chennai-dcit-cetral-circle-1-3-chennai</loc>
               <lastmod>2025-04-10T08:00:09.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-829-chny-2023-14-gnanodaya-rehabilitaton-association-neelangarai-cit-exemptions-nungambakkam</loc>
               <lastmod>2025-04-10T05:07:03.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-mum-2023-14-m-s-renukamata-multi-state-co-op-urban-creditn-soc-ltd-mumbai-the-asstt-cit-cc-4-4-mumbai</loc>
               <lastmod>2025-04-10T06:35:08.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-115-mum-2023-23-shri-nishant-kanodia-mumbai-assistant-commissioner-of-income-tax-central-circle-5-4-mumbai</loc>
               <lastmod>2025-04-10T06:35:01.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-mum-2023-14-jagdish-ghanshyam-pathak-mumbai-assistant-director-of-income-tax-cpc-mumbai</loc>
               <lastmod>2025-04-09T18:42:00.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-ahd-2023-14-vijay-rajnikant-patel-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-04-09T20:35:02.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-viz-2019-14-smt-kotyala-sujatha-l-r-of-kotyala-kumara-swamy-tadepalligudem-the-income-tax-officer-ward-1-tadepalligudem</loc>
               <lastmod>2025-04-10T09:21:09.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-viz-2023-14-meka-ranganayakamma-krishna-district-income-tax-officer-ward-2-3-vijayawada</loc>
               <lastmod>2025-04-10T09:28:00.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-del-2023-14-sanjay-kukreja-new-delhi-acit-circle-54-1-new-delhi</loc>
               <lastmod>2025-04-10T17:56:00.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3166-mum-2023-14-kamal-kumar-kothari-kolkata-assistant-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-04-10T16:00:16.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-viz-2022-14-pasarlapudilanka-primary-agricultural-co-operative-credit-society-pasarlapudilanka-income-tax-officer-ward-2-amalapuram</loc>
               <lastmod>2025-04-11T23:35:00.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-rjt-2023-24-the-deputy-commissioner-of-income-tax-morbi-circle-morbi-m-s-zealtop-granito-pvt-ltd-morbi</loc>
               <lastmod>2025-04-11T23:14:15.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-ahd-2023-14-ashokkumar-manmal-bhansalihvi-ahmedabad-assistant-commissioner-of-income-tax-circle-3-2-ahmedabad-ahmedabad</loc>
               <lastmod>2025-04-11T20:35:09.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-jodh-2018-14-m-s-nav-bharat-industries-udaipur-ito-ward-2-1-udaipur</loc>
               <lastmod>2025-04-11T00:14:02.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-jodh-2023-14-shri-teja-ram-jakhar-merta-city-dcit-circle-nagaur</loc>
               <lastmod>2025-04-11T00:14:04.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-jodh-2023-14-shri-teja-ram-jakhar-merta-city-dcit-circle-nagaur</loc>
               <lastmod>2025-04-11T00:14:04.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-kol-2023-14-mani-munjal-bidhan-nagar-ito-1-2-durgapur-durgapur</loc>
               <lastmod>2025-04-10T05:14:00.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-mum-2023-14-play-games24x7-private-limited-mumbai-commissioner-of-income-tax-5-mumbai</loc>
               <lastmod>2025-04-10T06:35:04.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-del-2020-14-shyam-sunder-rohtak-ito-ward-4-rohtak</loc>
               <lastmod>2025-04-10T17:49:00.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-srt-2023-14-sardar-patel-co-operative-credit-society-ltd-bardoli-deputy-commissioner-of-income-tax-circle-2-3-surat</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-srt-2023-14-century-copper-rod-private-limited-surat-deputy-commissioner-of-income-tax-cirlce1-1-1-surat-surat</loc>
               <lastmod>2025-07-10T08:17:37.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-srt-2023-14-kuldeep-naraynlalji-kothari-surat-income-tax-officer-surat</loc>
               <lastmod>2025-07-10T08:17:37.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ahd-2019-14-safal-hospitality-and-maintanance-service-ahmedabad-the-dcit-circle-3-1-2-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-ahd-2023-14-singhal-fabrics-pvt-ltd-ahmedabad-income-tax-officer-ward-4-1-1-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ahd-2023-14-yudo-hot-runners-india-pvt-ltd-ahmedabad-the-assessing-officer-nfac-delhi-present-juridiction-the-dy-cit-circle-4-1-1-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-ahd-2023-14-pravinbhai-mumabhai-bharwad-kheda-the-ito-ward-3-nadiad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-ahd-2023-14-citizen-credit-co-operative-society-ltd-vadodara-national-faceless-assessment-centre-delhi-juridictional-ao-the-dy-cit-circle-2-1-1-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-ahd-2023-14-m-s-arvindbhai-kalyanbhai-textile-ahmedabad-the-income-tax-officer-ward-5-3-4-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-955-ahd-2023-14-kamlaben-soni-legal-heir-of-late-naginbhai-soni-dahod-the-income-tax-officer-ward-1-dahod</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ahd-2023-14-jafari-momin-vikas-co-op-credit-society-ltd-patan-the-income-tax-officer-ward-4-present-ward-1-patan</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2023-14-rajesh-kanaiyalal-gandhi-vadodara-the-income-tax-officer-ward-3-1-3-now-ward-3-1-4-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-del-2018-14-uflex-ltd-new-delhi-acit-central-circle-27-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2200-del-2018-14-acit-central-circle-27-new-delhi-uflex-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-del-2010-14-mmtc-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3290-del-2010-14-acit-new-delhi-m-s-mmtc-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3525-del-2014-14-america-express-services-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-del-2023-14-zheng-yuan-mobiles-private-limited-patna-dcit-central-circle-30-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1993-del-2023-14-marca-coroma-bathtech-pvt-ltd-jhajjar-ito-ward-2-rohtak</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-del-2021-14-dcit-cc-19-new-delhi-sharp-mint-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-del-2021-14-dcit-cc-19-new-delhi-sharp-mint-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-del-2021-14-dcit-cc-19-new-delhi-sharp-mint-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-del-2023-14-neetu-nayyar-delhi-dcit-central-circle-20-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-del-2023-14-surya-pratap-singh-meerut-ito-ward-2-5-meerut</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-del-2023-14-ten-smiles-foundation-faridabad-cit-exemption-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2149-del-2023-14-universal-offset-noida-acit-circle-5-3-1-noida</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-agr-2022-14-jasvinder-pal-singh-agra-jao-circlel-1-1-agra-agra</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-agr-2022-14-rajesh-singh-raghuvanshi-ashoknagar-commissioner-of-income-tax-appeals-nfac-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-agr-2022-14-sh-shayam-mohan-saxena-gwalior-ito-2-2-gwalior</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9170-del-2019-14-vedic-foundation-private-limited-new-delhi-ito-ward-26-2-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-bang-2023-14-m-s-child-development-project-officer-shivamogga-income-tax-officer-tds-ward-davangere</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-912-bang-2023-14-m-s-tso-jhe-khangsar-charity-hospital-society-mysuru-income-tax-officer-exemption-ward-1-mysuru</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-mum-2023-14-shamdarshan-properties-private-limited-mumbai-ito-ward-3-3-2-mumbai</loc>
               <lastmod>2025-04-10T18:07:06.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3151-mum-2023-14-farook-saidu-shaikh-mumbai-ito-23-1-4-mumbai</loc>
               <lastmod>2025-04-09T18:42:00.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2620-mum-2018-14-ajr-infra-and-tolling-limited-formerly-gammon-infrastructure-projects-ltd-mumbai-acit-cc-41-presently-with-d-c-i-t-cent-cir-7-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-139-pun-2023-24-mishra-infrastructures-private-limited-pune-income-tax-officer-ward-11-1-pune</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-pan-2019-14-m-s-shaha-ashokkumar-g-rathod-gokak-income-tax-officer-ward-1-gokak</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-pan-2019-14-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco-the-deputy-commissioner-of-income-tax-circle-2-margao</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-nag-2022-14-amol-dewaji-walke-nagpur-deputy-commissioner-of-icnome-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-ahd-2023-14-acit-circle-1-1-1-vejalpur-ahmedabad-aculife-healthcare-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2023-14-taralaben-rameshbhai-patel-ahmedabad-the-ito-ward-1-3-1-anand</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-ahd-2023-14-give-foundation-bangalore-the-dy-cit-circle-1-exemption-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-ahd-2017-14-intas-pharmaceuticals-ltd-ahmedabad-the-assistant-commissioner-of-income-tax-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-ahd-2017-14-intas-pharmaceuticals-ltd-ahmedabad-the-assistant-commissioner-of-income-tax-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-ahd-2017-14-the-asstt-commissioner-of-income-tax-circle-2-1-1-ahmedabad-m-s-intas-pharmaceuticals-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-ahd-2023-14-babubhai-ramanbhai-patel-ahmedabad-the-dy-cit-circle-1-1-1-present-juridiction-the-ito-ward-1-3-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-ahd-2023-23-aculife-healthcare-pvt-ltd-ahmedabad-acit-circle-1-1-1-vejalpur-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2890-del-2017-14-m-s-vogue-fabrics-new-delhi-dcit-panipat</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-del-2023-14-sunny-guglani-new-delhi-ito-ward-34-5-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-877-del-2019-14-xebec-hospitality-p-ltd-new-delhi-ito-ward-27-4-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-del-2023-14-paytm-first-games-private-limited-delhi-dcit-circle-19-1-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-del-2020-14-prakash-industries-ltd-new-delhi-acit-hisar</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7640-del-2018-14-zync-global-pvt-ltd-noida-dcit-central-circle-noida</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-del-2022-14-aryans-buildwell-p-lytd-gurgaon-ito-ward-1-5-gurgaon</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2597-del-2022-14-pramod-kumar-bajaj-delhi-dcit-central-circle-32-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ahd-2023-14-c-k-zipper-private-limited-vadodara-the-acit-circle-1-1-1-vadodara</loc>
               <lastmod>2025-08-20T11:11:10.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-tejal-milan-parikh-the-deputy-commissioner-of-income-tax-central-circle-25980</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/iravatha-souharda-credit-co-operative-limited-the-income-tax-officer-ward-5-2-1-and-national-faceless-assessment-centre-and-the-principal-commissioner-of-income-tax-3-26893</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-janaki-aenuga-the-income-tax-officer-ward-no-7-2-5-and-national-faceless-assessment-centre-and-the-principal-chief-commissioner-of-income-tax-24076</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panjos-builders-p-ltd-the-income-tax-officer-ward-5-1-1-and-the-principal-chief-commissioner-of-income-tax-and-national-faceless-assessment-centre-23572</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hansa-metallics-limited-and-mr-akshay-bhan-sr-advocate-and-mr-shantanu-bansal-advocate-deputy-commissioner-of-income-tax-and-mr-varun-issar-advocate-43841</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-cambridge-construction-delhi-private-ltd-formerly-ms-cambridge-construction-delhi-ltd-income-tax-officer-ward-5-3-62-2024</loc>
               <lastmod>2025-09-18T06:54:38.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-30-5-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-61-1-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-28-5-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-28-5-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-3-delhi-and-income-tax-officer-ward-43-6-delhi-and-income-tax-officer-ward-49-3-delhi-and-income-tax-officer-ward-58-3-delhi-and-income-tax-officer-ward-70-3-delhi-and-income-tax-officer-ward-61-3-delhi-and-income-tax-officer-ward-10-3-delhi-and-income-tax-officer-ward-14-5-delhi-and-income-tax-officer-ward-22-5-delhi-and-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-36-5-delhi-and-income-tax-officer-ward-43-5-delhi-and-income-tax-officer-ward-49-5-delhi-and-income-tax-officer-ward-58-5-delhi-and-income-tax-officer-ward-70-5-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-sangita-garg-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-22-2-delhi-and-assistant-commissioner-of-income-tax-circle-28-1-delhi-and-assistant-commissioner-of-income-tax-circle-7-1-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-and-assistant-commissioner-of-income-tax-circle-10-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-13-1-delhi-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-and-assistant-commissioner-of-income-tax-central-circle-8-delhi-and-assistant-commissioner-of-income-tax-circle-1-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-22-2-delhi-and-assistant-commissioner-of-income-tax-circle-28-1-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-and-assistant-commissioner-of-income-tax-circle-10-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-13-1-delhi-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-and-assistant-commissioner-of-income-tax-central-circle-8-delhi-and-assistant-commissioner-of-income-tax-circle-1-1-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-22-2-delhi-and-assistant-commissioner-of-income-tax-circle-28-1-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-36-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pasari-casting-and-rolling-mills-private-ltd-income-tax-department-through-its-national-faceless-assessment-centre-and-principal-commissioner-of-income-tax-jamshedpur-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-deputy-commissioner-of-income-tax-circle-1-jamshedpur-and-assistant-commissioner-of-income-tax-circle-1-jamshedpur-1859</loc>
               <lastmod>2025-09-18T06:53:41.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indian-orphan-mission-iom-commissioner-of-income-tax-exemption-and-another-39881</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-ali-akram-khan-deputy-commissioner-of-income-tax-circle-1-1-cuttack-and-another-32583</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhaskar-yadav-seemala-pr-commissioner-of-income-tax-7-377</loc>
               <lastmod>2025-09-18T07:04:45.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-madan-mohan-rao-arshanapally-union-of-india-ministry-of-finance-rep-by-its-secretary-and-income-tax-officer-ward-2-1-hyderabad-and-the-principal-commissioner-of-income-tax-ll-signature-towers-and-the-national-faceless-assessment-centre-income-tax-department-1824-2024</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kolaventi-prem-kumar-union-of-india-represented-by-principal-secretary-department-of-financial-services-ministry-of-finance-and-income-tax-commissioner-government-of-india-ministry-of-finance-income-tax-department-and-k-narsaiah-and-mrs-k-narsaiah-31912</loc>
               <lastmod>2025-09-18T06:59:50.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manisha-dixit-wo-sambhav-sharma-the-union-of-india-rep-by-its-secretary-ministry-of-finance-and-the-commissioner-of-income-tax-appeals-nfac-new-delhi-and-the-assessment-officer-income-tax-department-ward-8-1-hyderabad-102</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-bharathi-somala-w-o-d-prathap-reddy-housewife-union-of-india-rep-by-its-finance-secretary-and-national-faceless-assessment-centre-and-assistant-commissioner-of-income-tax-circle-s-1-16486</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-jayakumar-and-srinivasan-g-union-of-india-and-the-kerala-mineral-and-metals-limited-16609</loc>
               <lastmod>2025-09-18T06:59:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oroth-scaria-bobby-and-asian-trading-company-the-union-of-india-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-15026</loc>
               <lastmod>2025-09-18T07:00:30.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nitin-life-sciences-limited-principal-commissioner-of-income-tax-and-another-2639</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-madhavi-surabhi-and-mr-anjaneya-chary-ragipani-and-mr-rajendram-namani-union-of-india-ministry-of-finance-and-income-tax-officer-ward-3-1-and-the-principal-commissioner-of-income-tax-i-and-the-national-faceless-assessment-centre-35123-35166-35198-35232</loc>
               <lastmod>2025-09-18T06:59:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/davis-p-j-and-jose-n-j-and-antony-mookan-and-suma-g-george-and-anet-korathu-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-principal-chief-commissioner-of-income-tax-and-chief-commissioner-of-income-tax-ernakulam-and-the-south-indian-bank-limited-5790</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-venugopal-retired-joint-commissioner-of-income-tax-palakkad-range-union-of-india-represented-by-the-secretary-to-department-of-revenue-ministry-of-finance-and-chairman-central-board-of-direct-taxes-and-principal-director-general-of-income-tax-and-principal-chief-commissioner-of-income-tax-kochi-and-principal-commissioner-of-income-tax-thrissur-9-2024</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-thomas-union-of-india-and-income-tax-officer-ward-1-tps-t-k-road-thiruvalla-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-91-2024</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/century-real-estate-holdings-pvt-ltd-and-sri-p-ravindra-pai-the-income-tax-department-and-principal-commissioner-of-income-tax-tds-and-commissioner-of-income-tax-tds-24941-2022</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-30-5-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-61-1-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-61-1-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-70-1-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wipro-limited-joint-commissioner-of-income-tax-special-range-12-bangalore-and-principal-commissioner-of-income-tax-bangalore-86</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-neelappa-prema-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-central-circle-2-4-10732</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-p-jaishree-the-chief-commissioner-of-income-tax-bengaluru-1-and-the-pr-commissioner-of-income-tax-bengaluru-3-and-the-income-tax-officer-ito-ward5-2-3-bengaluru-7660</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/concrete-consultancy-services-private-limited-principal-commissioner-of-income-tax-1-kolkata-ors-itat-278-2023</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-income-tax-officer-ward-2-aluva-asamannoor-service-co-operative-bank-ltd-34</loc>
               <lastmod>2025-09-18T06:57:56.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-58-3-delhi-and-income-tax-officer-ward-34-5-delhi-and-income-tax-officer-ward-43-6-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-7-1-delhi-and-income-tax-officer-ward-6-1-delhi-and-income-tax-officer-ward-5-1-delhi-and-income-tax-officer-ward-4-1-delhi-and-income-tax-officer-ward-3-1-delhi-and-income-tax-officer-ward-2-1-delhi-and-income-tax-officer-ward-1-1-delhi-16524-2022</loc>
               <lastmod>2025-09-25T11:05:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jibu-john-income-tax-officer-ward-1-2-and-principal-commissioner-of-income-tax-and-income-tax-officer-ward-2-and-deputy-commissioner-of-income-tax-international-taxation-and-assistant-commissioner-of-income-tax-hq-secretary-dispute-resolution-panel-2-2339</loc>
               <lastmod>2025-12-25T09:00:17.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naresh-kumar-yadav-union-of-india-and-central-board-of-direct-taxes-and-chief-commissioner-of-income-tax-bhopal-and-chief-commissioner-of-income-tax-raipur-and-commissioner-of-income-tax-bilaspur-and-zonal-account-officer-bhopal-2994</loc>
               <lastmod>2025-12-25T12:00:21.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-rjt-2016-14-raghuvanshi-cotton-ginning-amp-pressing-pvt-ltd-rajkot-gujarat-the-addl-commmr-income-tax-range-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-ahd-2023-14-hetal-patel-beawar-the-income-tax-officer-ward-3-3-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-rjt-2023-14-jadavjibhai-amp-nanduben-kansagara-foundation-rajkot-the-cit-exemption-ahmedabad-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-ahd-2023-23-ina-bearings-india-pvt-ltd-now-merged-with-schaeffler-india-limited-vadodara-the-dy-cit-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-539-ahd-2022-14-the-dy-cit-circle-1-1-1-vadodara-ina-bearing-india-pvt-ltd-pune</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ahd-2023-14-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara-the-assistant-commissioner-of-income-tax-circle-1-2-now-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-ahd-2023-14-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara-the-assistant-commissioner-of-income-tax-circle-1-1-2-now-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ahd-2023-14-dakshin-gujarat-vij-company-limited-surat-the-dy-cit-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ahd-2023-14-shree-kalyan-kelvani-uttejak-mandal-mehsana-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2023-14-the-acit-circle-1-1-1-vadodara-dakshin-gujarat-vij-company-ltd-surat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-ahd-2023-14-sarfaraj-m-kucherawala-ahmedabad-the-ito-ward-1-3-5-now-ward-1-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-138-ahd-2021-16-rajesh-mohanbhai-patel-ahmedabad-the-acit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-169-ahd-2021-16-the-dcit-central-circle-2-4-ahmedabad-rajesh-mohanbhai-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-rjt-2012-14-nune-trimurtulu-rayudu-gandhidham-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ahd-2023-14-the-acit-circle-1-1-1-vadodara-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ahd-2023-14-nitinchandra-subhashchandra-shah-ahmedabad-the-dy-comm-of-income-tax-circle-3-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-ahd-2019-14-the-dcit-circle-3-1-1-ahmedabad-m-s-phenix-procon-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/champa-impex-private-limited-union-of-india-and-others-124</loc>
               <lastmod>2025-12-25T11:45:22.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-union-of-india-ors-6522-2020</loc>
               <lastmod>2025-12-25T11:05:21.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-k-raju-the-commissioner-of-income-tax-and-the-assistant-commissioner-of-income-tax-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-3696</loc>
               <lastmod>2025-12-25T09:00:18.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ananda-bag-tea-company-limited-union-of-india-and-others-187</loc>
               <lastmod>2025-12-25T11:45:20.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-hyd-2017-14-ncc-limited-hyderabad-hyderabad-dcit-central-circle-1-1-hyderabad-hyderabad</loc>
               <lastmod>2026-01-05T10:44:10.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/edyate-nedumpurath-chandrika-the-assistant-commissioner-of-income-tax-central-circle-2-kozhikode-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-new-delhi-and-the-service-co-operative-bank-ltd-no-f-583-abdurahiman-nagar-and-edarikode-service-co-operative-bank-limited-37729</loc>
               <lastmod>2025-12-25T09:00:18.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/diana-gomez-commissioner-of-income-tax-appeals-and-assessment-officer-42292</loc>
               <lastmod>2025-12-25T09:05:19.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kishan-vennarlapatti-commissioner-of-income-tax-karimnagar-and-principal-commissioner-of-income-tax-telangana-and-ap-hyderabad-and-department-of-revenue-ministry-of-finance-government-of-india-and-union-department-of-revenue-ministry-of-finance-government-of-india-1974</loc>
               <lastmod>2025-12-25T08:50:16.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-prasannakumaran-nair-income-tax-officer-rtd-and-a-b-indira-kumari-income-tax-officer-rtd-and-v-komalavally-income-tax-officer-rtd-and-e-vijayalakshmi-income-tax-officer-rtd-the-principal-chief-commissioner-of-income-tax-and-the-zonal-accounts-officer-central-board-of-direct-taxes-and-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-secretary-department-of-expenditure-ministry-of-finance-1-2023</loc>
               <lastmod>2025-12-25T09:00:20.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-prasannakumaran-nair-income-tax-officer-rtd-and-a-b-indira-kumari-income-tax-officer-rtd-and-v-komalavally-income-tax-officer-rtd-and-e-vijayalakshmi-income-tax-officer-rtd-the-principal-chief-commissioner-of-income-tax-and-the-zonal-accounts-officer-central-board-of-direct-taxes-and-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-secretary-department-of-expenditure-ministry-of-finance-1-2023</loc>
               <lastmod>2025-12-25T09:00:20.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-prasannakumaran-nair-income-tax-officer-rtd-and-a-b-indira-kumari-income-tax-officer-rtd-and-v-komalavally-income-tax-officer-rtd-and-e-vijayalakshmi-income-tax-officer-rtd-the-principal-chief-commissioner-of-income-tax-and-the-zonal-accounts-officer-central-board-of-direct-taxes-and-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-secretary-department-of-expenditure-ministry-of-finance-1-2023</loc>
               <lastmod>2025-12-25T09:00:20.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-janardhan-reddy-billa-assessment-unit-income-tax-department-national-e-assessment-centre-new-delhi-and-the-income-tax-officer-ward-1-warangal-and-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-hyderabad-1204</loc>
               <lastmod>2025-12-25T10:15:28.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-naveen-kumar-lt-udhalkar-s-o-sri-manohar-rao-vludhalkar-assessment-unit-national-faceless-assessment-centre-income-tax-department-ministry-of-finance-and-the-income-tax-officer-ward-2-1-hyderabad-734</loc>
               <lastmod>2025-12-25T10:15:28.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-bagga-and-others-and-sunil-kumar-and-satish-kumar-and-others-and-devender-goyal-and-others-union-of-india-and-state-of-haryana-and-punjab-and-haryana-high-court-30238</loc>
               <lastmod>2025-12-25T11:25:21.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muhammed-kallat-income-tax-officer-ward-international-taxation-and-dispute-resolution-panel-2-bengaluru-24760</loc>
               <lastmod>2025-12-25T09:00:22.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-s-shajahan-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-13473</loc>
               <lastmod>2025-12-25T09:00:22.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-idea-limited-the-deputy-commissioner-of-income-tax-circle-14-2-hyderabad-181-2022</loc>
               <lastmod>2025-12-25T08:55:20.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aruna-mula-w-o-bhasker-reddy-and-srinivasa-rao-vemulapalli-s-o-venkata-rao-vemulapalli-the-income-tax-officer-ward-12-1-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-314-2024-371-2024</loc>
               <lastmod>2025-12-25T08:55:20.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aruna-mula-w-o-bhasker-reddy-and-srinivasa-rao-vemulapalli-s-o-venkata-rao-vemulapalli-the-income-tax-officer-ward-12-1-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-314-2024-371-2024</loc>
               <lastmod>2025-12-25T08:55:20.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/primary-agriculture-coop-credit-society-limited-chandoor-the-income-tax-officer-ward-1-and-assessment-unit-national-faceless-assessment-centre-income-tax-department-ministry-of-finance-149</loc>
               <lastmod>2025-12-25T08:55:20.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syeda-asfa-banu-w-o-khaja-salaman-ullah-and-chandrasekhar-motukuri-and-sukesh-laxman-kalva-and-primary-agriculture-co-op-credit-society-limited-chandur-rep-by-its-chief-executive-officer-sri-yerraposani-bhumaiah-the-income-tax-officer-ward-5-1-hyderabad-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-20-22-48-101-of-2024</loc>
               <lastmod>2025-12-25T08:55:20.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodakkadan-hamjadali-assistant-commissioner-of-income-tax-central-circle-thiruvananthapuram-11434</loc>
               <lastmod>2025-12-25T08:55:21.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodakkadan-hamjadali-assistant-commissioner-of-income-tax-central-circle-thiruvananthapuram-11434</loc>
               <lastmod>2025-12-25T08:55:21.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sushila-devi-and-vishwakarma-ganjhu-union-of-india-through-nia-and-the-secretary-government-of-india-ministry-of-home-affairs-ctcr-division-north-block-p-o-north-block-p-s-khan-market-new-delhi-2168-2023</loc>
               <lastmod>2025-12-25T10:45:21.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maa-sarala-aqua-industries-union-of-india-and-indian-oil-corporation-limited-and-shree-sai-traders-10434</loc>
               <lastmod>2025-12-25T10:35:22.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-new-india-assurance-co-ltd-ramkrishna-samanta-anr-fma-877-of-2022</loc>
               <lastmod>2025-12-25T09:45:21.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-chandra-jain-assistant-commissioner-of-income-tax-central-circle-1-jaipur-and-income-tax-officer-ward-7-1-jaipur-1592-2024</loc>
               <lastmod>2025-12-25T08:40:21.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joshy-p-mathew-the-commissioner-of-income-tax-appeal-1-and-the-deputy-commissioner-of-income-tax-circle-1-ernakulam-and-the-commissioner-of-income-tax-appeals-iii-44310</loc>
               <lastmod>2025-12-25T09:05:19.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ind-2023-14-the-acit-4-1-indore-parvati-sweetners-and-power-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ind-2023-14-income-tax-officer-1-1-indore-indore-shri-kamal-kishore-mukati-legal-heir-of-late-shri-bapulal-mukati-indore</loc>
               <lastmod>2025-12-23T08:22:15.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ind-2022-14-m-s-limagrain-india-pvt-ltd-secunderabad-hydrabad-n-f-a-c-delhi</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-ind-2019-14-acit-central-1-indore-shri-punit-agrawal-mhow</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3328-mum-2023-14-m-s-arhamm-jewellery-pvt-ltd-mumbai-income-tax-office-ward-14-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2401-mum-2023-14-viral-industries-ghatkopar-east-commissioner-of-income-tax-appeals-nfac-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-kol-2023-14-m-s-delighted-holdings-p-ltd-kolkata-dcir-cir-8-2-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-kol-2023-14-m-s-wrinkle-marketing-pvt-ltd-kolkata-ito-ward-9-2-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-kol-2023-14-sumanta-singha-coochbehar-ito-ward-2-2-coochbehar-coochbehar</loc>
               <lastmod>2025-12-09T12:25:41.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-hyd-2023-14-income-tax-officer-ward-1-chittoor-g-vijayasimha-reddy-bengaluru</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-hyd-2019-14-alaknanda-hydro-power-company-limited-secunderabad-dy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2219-hyd-2017-14-asst-commissioner-of-income-tax-exemptions-1-hyderabad-indo-arab-league-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-hyd-2017-14-ncc-limited-hyderabad-hyderabad-dcit-central-circle-1-1-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-hyd-2023-14-goldstone-infra-rajendranagara-income-tax-officer-ward-8-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-crystal-dealers-private-limited-income-tax-officer-ward-2-1-and-national-faceless-assessment-centre-9560-2022</loc>
               <lastmod>2025-12-25T08:45:20.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prasuna-venepally-income-tax-officer-ward-1-sangareddy-and-the-principal-chief-commissioner-of-income-tax-ap-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-2255</loc>
               <lastmod>2025-12-25T08:50:16.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-venkata-subbareddy-madduri-the-principal-commissioner-of-income-tax-andhra-pradesh-and-telangana-and-assessment-unit-income-tax-department-national-e-assessment-center-new-delhi-2189</loc>
               <lastmod>2025-12-25T08:50:16.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sheladia-associates-inc-assistant-director-of-income-tax-office-of-adit-inttarn-2-hyd-and-union-of-india-ministry-of-finance-department-of-revenue-18382</loc>
               <lastmod>2025-12-25T08:50:16.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-venkatesham-kodipyaka-s-o-mr-rajesham-kodipyaka-aged-67-years-occ-retired-government-employee-the-income-tax-officer-ward-1-nizamabad-and-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-hyderabad-and-assessment-unit-income-tax-department-national-e-assessment-center-new-delhi-1030</loc>
               <lastmod>2025-12-25T08:50:17.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-mum-2018-14-the-great-eastern-shipping-co-ltd-mumbai-asst-cit-cir-5-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-mum-2023-14-aakruti-ketan-mehta-mumbai-ito-ward-35-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-prasannakumaran-nair-income-tax-officer-rtd-and-a-b-indira-kumari-income-tax-officer-rtd-and-v-komalavally-income-tax-officer-rtd-and-e-vijayalakshmi-income-tax-officer-rtd-the-principal-chief-commissioner-of-income-tax-and-the-zonal-accounts-officer-central-board-of-direct-taxes-and-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-secretary-department-of-expenditure-ministry-of-finance-1-2023</loc>
               <lastmod>2025-12-25T09:00:20.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pareed-abdul-salam-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-and-income-tax-officer-1-kottayam-and-indus-ind-bank-limited-30209</loc>
               <lastmod>2025-12-25T09:00:22.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mallarah-vanaparthv-s-o-pedda-rajarah-vanaparthy-the-income-tax-officer-ward-2-karimnagar-and-the-principal-chief-commissioner-of-income-tax-telangana-and-andhra-pradesh-and-the-central-board-of-direct-taxes-and-the-national-faceless-assessment-center-income-tax-department-new-delhi-2152</loc>
               <lastmod>2025-12-25T08:50:16.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nunhems-india-pvt-ltd-deputy-commissioner-of-income-tax-circle-5-1-hyderabad-and-the-union-of-india-through-the-secretary-ministry-of-finance-government-of-india-37863</loc>
               <lastmod>2025-12-25T08:55:20.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-chny-2023-23-vibgyor-net-connections-karnataka-acit-central-circle-2-madurai-madurai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-chny-2023-14-sre-jeyamkonda-choleeswara-soundaranayaki-amman-kumbabisheka-malar-kuzhu-sivagangai-the-ito-exemptions-ward-madurai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-chny-2023-14-thomas-chandy-kondody-chennai-acit-central-circle-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-del-2010-14-m-s-prakash-industries-ltd-new-delhi-addl-cit-hisar</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-129-del-2018-23-sewa-thdc-rishikesh-dcit-e-circle-ghaziabad-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-del-2023-14-aep-investments-mauritius-limited-mauritius-acit-circle-intl-taxation-1-1-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-del-2023-14-devi-dayal-kaithal-acit-international-taxation-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3396-del-2023-14-interglobe-aviation-limited-new-delhi-acit-circle-12-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-del-2021-24-ito-ghaziabad-m-s-rgb-tghcl-jv-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9868-del-2019-14-acit-central-circle-16-new-delhi-madhu-lodha-west-bengal</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-del-2023-14-dcit-central-circle-14-delhi-sandhya-sharma-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-del-2020-14-dcit-central-circle-31-new-delhi-rswm-ltd-kharigram</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-del-2021-14-rswm-ltd-bhilwara-dcit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2315-del-2023-14-shiv-tools-engineering-private-limited-faridabad-acit-circle-ii-faridabad</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-del-2021-14-jcit-osd-central-cirlce-26-new-delhi-p-l-computer-amp-communication-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-del-2023-14-acit-central-circle-1-gurgaon-omaxe-housing-amp-developers-limited-delhi</loc>
               <lastmod>2026-03-11T16:31:55.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3267-mum-2022-14-padmashree-dr-d-y-patil-university-mumbai-deputy-commissioner-of-income-tax-central-circle-7-1-mumbai</loc>
               <lastmod>2026-03-14T05:38:50.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-kol-2023-14-smt-sunita-devi-chhajer-birbhum-ito-ward-3-1-suri-birbhum-birbhum</loc>
               <lastmod>2025-04-11T19:49:03.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-del-2023-24-adit-central-processing-centre-pan-jurisdiction-dcit-circle-15-2-delhi-lumenis-india-pvt-ltd-delhi</loc>
               <lastmod>2025-04-11T15:14:04.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-mum-2023-14-smt-maya-mohan-desai-mumbai-ito-ward-26-2-6-mumbai</loc>
               <lastmod>2025-04-10T07:14:10.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-kol-2023-14-acit-cc-2-1-kol-kolkata-shalimar-hatcheries-limited-kolkata</loc>
               <lastmod>2025-04-12T02:08:51.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-del-2023-24-ito-ward-14-1-delhi-kaizen-metel-forming-pvt-ltd-delhi</loc>
               <lastmod>2025-04-09T21:14:06.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-mum-2023-14-nngd-leasing-and-trading-private-limited-formerly-murugun-textile-private-limited-mumbai-dcit-1-1-1-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-mum-2022-14-dy-commissioner-of-income-tax-8-3-1-mumbai-m-s-welspun-global-brands-ltd-mumbai</loc>
               <lastmod>2025-04-10T16:49:02.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-jodh-2023-14-shri-teja-ram-jakhar-merta-city-dcit-circle-nagaur</loc>
               <lastmod>2025-04-11T00:14:04.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-jodh-2023-14-jamiatul-madina-jodhpur-ito-ward-1-1-jodhpur</loc>
               <lastmod>2025-04-11T00:14:07.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-jpr-2023-14-dinesh-sharma-dholpur-ito-ward-4-bharatpur-bharatpur</loc>
               <lastmod>2025-04-11T16:42:01.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-pun-2023-14-akshay-rangraoji-umale-pune-dcit-circle-12-pune-pune</loc>
               <lastmod>2025-04-09T18:28:06.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5551-mum-2011-14-acit-1-1-mumbai-blue-star-ltd-mumbai</loc>
               <lastmod>2025-04-09T18:28:09.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-mum-2023-14-transworld-furtichem-pvt-ltd-navi-mumbai-dcit-central-circle-3-4-mumbai</loc>
               <lastmod>2025-04-09T17:00:05.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-ahd-2023-14-gyandeep-charitable-trust-ahmedabad-the-adit-cpc-bengaluru-now-the-ito-ward-3-3-1-ahmedabad</loc>
               <lastmod>2025-04-11T23:21:06.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-del-2023-14-distt-cooperative-bank-ltd-meerut-acit-circle-bijnor</loc>
               <lastmod>2025-04-10T17:56:05.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2516-del-2023-14-distt-cooperative-bank-ltd-meerut-acit-circe-bijnor</loc>
               <lastmod>2025-04-10T17:56:05.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-chandi-2023-14-the-jagadhri-co-operative-marketing-cum-processing-society-ltd-jagadhri-the-pr-cit-panchkula</loc>
               <lastmod>2025-05-21T09:47:29.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-73-del-2020-24-hotz-industries-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-10T23:42:05.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-del-2021-14-jcit-osd-cc-26-new-delhi-narainhari-infrastructure-developers-private-limited-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-del-2021-14-national-udyog-hisar-pr-cit-hisar</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-del-2023-14-nikhil-madan-legal-heir-of-late-naveen-madan-new-delhi-dcit-central-circle-28-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1147-mum-2023-14-dcit-14-1-2-mumbai-m-s-reliance-infrastructure-ltd-mumbai</loc>
               <lastmod>2025-04-10T16:00:18.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-kol-2018-14-mansarovar-ferrous-private-limited-howrah-ito-ward-13-3-kolkata-kolkata</loc>
               <lastmod>2025-04-11T08:14:00.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-kol-2023-14-shivratri-exim-p-ltd-kolkata-ito-ward-5-1-kolkata</loc>
               <lastmod>2025-04-11T08:14:00.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-del-2023-14-brijwasi-diamonds-new-delhi-ito-ward-44-6-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3557-del-2017-14-automotive-component-manufactures-association-of-india-new-delhi-dcit-exemption-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2136-del-2022-14-acit-central-cirlce-26-new-delhi-noida-cyber-park-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-kol-2022-14-m-s-vishal-victory-metal-engg-pvt-ltd-kolkata-i-t-o-ward-12-1-kolkata-kolkata</loc>
               <lastmod>2025-04-11T19:21:02.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7490-del-2019-14-surender-dalal-rohtak-ito-ward-4-rohtak</loc>
               <lastmod>2025-04-23T11:49:57.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-viz-2023-14-vudatha-vani-rao-rajahmundry-commissioner-of-income-tax-appeals-delhi</loc>
               <lastmod>2025-04-23T04:30:28.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5952-del-2018-14-renu-jain-delhi-dcit-central-circle-25-new-delhi</loc>
               <lastmod>2025-04-10T10:42:04.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7442-del-2018-14-divya-exim-pvt-ltd-new-delhi-dcit-central-circle-25-new-delhi</loc>
               <lastmod>2025-04-10T10:42:04.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4318-del-2019-14-deevik-garg-new-delhi-acit-circle-38-1-new-delhi</loc>
               <lastmod>2025-04-10T10:42:04.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-coch-2022-14-k-p-muhammed-ali-calicut-ito-international-taxation-kozhikode</loc>
               <lastmod>2025-04-10T21:56:04.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2610-del-2023-14-chawala-enterpries-meerut-income-tax-officer-ward-1-2-4-meerut-meerut</loc>
               <lastmod>2025-04-10T16:14:08.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2763-del-2023-14-freepathshala-housing-board-society-gurgaon-cit-exemptions-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-10T16:14:09.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2589-mum-2023-14-diamond-exporters-association-ltd-mumbai-centralized-processing-centre-cpc-bangalore</loc>
               <lastmod>2025-04-11T01:00:11.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2673-del-2023-14-pushpa-rai-new-delhi-ito-ward-5-2-4-noida</loc>
               <lastmod>2025-04-11T15:07:00.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-kol-2023-14-daisy-technosoft-pvt-ltd-now-dream-buildhome-pvt-ltd-kolkata-otp-ward-2-2-kolkata-kolkata</loc>
               <lastmod>2025-04-10T10:28:00.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-viz-2023-14-sukhibhava-builders-and-developers-private-limited-kukatpally-acit-circle-4-1-vishakaptanam</loc>
               <lastmod>2024-01-30T21:00:10.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8409-del-2019-14-dcit-central-circle-1-noida-anil-ram-sutar-noida</loc>
               <lastmod>2024-01-03T21:30:09.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-del-2023-24-dcit-circle-13-1-delhi-kunstocom-india-ltd-delhi</loc>
               <lastmod>2025-04-10T23:35:01.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-del-2023-24-dcit-cpc-bengaluru-kapoor-industries-ltd-new-delhi</loc>
               <lastmod>2025-04-10T23:35:01.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-del-2023-24-dcit-circle-13-1-delhi-jaguar-security-services-pvt-ltd-ghaziabad</loc>
               <lastmod>2025-04-10T23:35:01.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3337-mum-2023-14-dhansukh-durlabhdas-shah-mumbai-ito-23-1-6-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-del-2015-14-the-hindustan-times-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-del-2021-14-bechtel-power-corporation-united-states-acit-circle-internationa-taxation-1-1-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-del-2020-14-ashok-minda-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-del-2023-14-adish-kumar-jain-new-delhi-dcit-circle-28-1-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-del-2023-14-adish-kumar-jain-new-delhi-dcit-circle-28-1-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-del-2020-14-ratani-devi-memorial-trust-gurgaon-cit-e-chandigarh</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-del-2023-14-dcit-central-circle-29-new-delhi-avichal-buildcon-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-del-2023-14-aggarwal-vidya-pracharni-sabha-faridabad-pr-cit-central-gurgaon</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-del-2019-14-india-flysafe-aviation-ltd-new-delhi-dcit-circle-12-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2728-del-2022-14-yashbir-malik-sonipat-ito-ward-4-sonipat</loc>
               <lastmod>2025-05-20T07:01:07.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-mum-2023-14-m-s-rekha-pinesh-shah-mumbai-cit-exmption-30-mumbai</loc>
               <lastmod>2025-04-10T06:42:04.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3321-mum-2023-14-med-link-devices-p-limited-mumbai-commissioner-of-income-tax-51-mumbai</loc>
               <lastmod>2025-04-10T06:42:05.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-ahd-2023-14-mandar-kulkurni-huf-vadodara-income-tax-officer-ward-1-2-3-vadodara</loc>
               <lastmod>2025-04-11T12:14:03.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-srt-2023-14-shree-salabatpura-urban-co-op-credit-society-ltd-surat-dy-commissioner-of-income-tax-circle-2-1-1-surat</loc>
               <lastmod>2025-04-10T03:35:07.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3201-mum-2014-14-united-spirits-limited-bangalore-successor-to-sw-finance-co-limited-formerly-known-as-shaw-wallace-breweries-limited-bangalore-the-jcit-special-range-7-bangalore</loc>
               <lastmod>2025-06-05T13:57:13.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-ahd-2017-14-gujarat-energy-transmission-corporation-ltd-vadodara-the-dcit-vadodara</loc>
               <lastmod>2025-04-11T23:14:03.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7548-mum-2016-14-asst-cit-1-1-1-mumbai-aje-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-10T14:35:18.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-srt-2022-14-sanjay-jayantilal-shah-surat-the-addl-commissioner-of-income-tax-surat</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-725-srt-2023-14-zuzer-kauserbhai-vahanvati-ahmedabad-asst-unit-i-tax-dept-jurisdiction-ward-1-2-1-surat-surat</loc>
               <lastmod>2025-07-10T08:17:37.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-srt-2023-14-kuldeep-narayanlalji-kothari-surat-income-tax-officer-ward-1-3-7-surat</loc>
               <lastmod>2025-07-10T08:17:37.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-srt-2023-14-surat-halai-memon-jamat-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-ahd-2023-14-patel-kirtikumar-jayantilal-huf-ahmedabad-the-income-tax-officer-ward-3-3-4-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ahd-2023-14-jitendra-vadilal-patel-ahmedabad-assessment-unit-income-tax-department-present-jurisdiction-the-ito-ward-7-2-1-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-ahd-2023-14-satsang-villa-co-operative-housing-service-society-limited-ahmedabad-the-income-tax-officer-ward-2-3-5-previously-ward-3-3-10-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ahd-2023-14-mahendra-n-patel-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-ahd-2023-14-ramakushna-kiritbhai-tripathi-ahmedabad-the-income-tax-officer-ward-3-3-4-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-del-2017-14-suresh-kumar-arora-hisar-acit-hisar</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3447-del-2014-14-m-s-american-express-services-india-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-450-del-2022-24-namah-shivaya-marketing-p-ltd-new-delhi-ito-ward-17-3-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-del-2021-14-dcit-cc-19-new-delhi-sharp-mint-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-del-2021-14-dcit-cc-19-new-delhi-sharp-mint-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4842-del-2019-14-ultra-wiring-amp-connectivity-system-p-ltd-faridabad-ito-ward-27-1-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-del-2023-14-kartikay-nayyar-new-delhi-dcit-central-circle-20-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-del-2020-14-ritanshu-mahendru-new-delhi-acit-circle-35-1-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-agr-2022-14-spd-management-services-agra-income-tax-officer-ward-1-1-5-agra</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-del-2023-14-xavient-software-solutions-india-p-ltd-noida-acit-circle-3-noida</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-agr-2022-14-dayalbaghcooperative-chrome-leather-tanneries-ltd-agra-jao-ward-2-1-1-agra</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-agr-2022-14-pradeep-shivhare-prop-m-s-asha-oil-industries-bhind-acit-circle-3-gwalior</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-agr-2022-14-satya-madhav-real-estate-pvt-ltd-mathura-cit-a-national-faceless-appeal-centre-nfac-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-chny-2023-14-ito-non-corporate-ward-1-2-chennai-m-s-ivell-investments-chennai</loc>
               <lastmod>2025-07-10T06:43:47.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-del-2018-14-acit-central-circle-27-new-delhi-uflex-ltd-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3265-mum-2022-14-padmashree-dr-d-y-patil-university-mumbai-acit-income-tax-cc-7-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-mum-2023-14-dcit-cc-7-1-mumbai-padmashree-dr-d-y-patil-university-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-bang-2023-14-v-s-educational-trust-bangalore-income-tax-officer-ward-4-2-3-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-bang-2023-14-ambicaa-sales-corporation-bengaluru-principal-commissioner-of-income-tax-bengaluru-5-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-209-bang-2023-24-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore-m-s-practo-technologies-private-limited-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-bang-2023-14-sharanakumar-pyati-bijapur-income-tax-officer-ward-3-vijayapur</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-pun-2023-14-bipin-anandrao-thorat-pune-income-tax-officer-ward-3-3-pune-pune</loc>
               <lastmod>2025-07-10T12:20:44.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-pun-2023-14-narendra-kantilal-banthia-raigad-income-tax-officer-ward-1-panvel-panvel</loc>
               <lastmod>2025-07-10T12:20:44.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8905-del-2019-14-bechtel-power-corporation-united-states-acit-circle-internationa-taxation-1-1-2-new-delhi</loc>
               <lastmod>2025-07-26T15:45:31.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8904-del-2019-14-bechtel-limited-united-kingdom-acit-circle-international-taxation-1-1-2-new-delhi</loc>
               <lastmod>2025-07-26T15:43:36.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-ahd-2023-14-piyushbhai-gordhanbhai-patel-vadodara-assistant-commissioner-of-income-tax-circle-3-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-ahd-2023-14-nasimbanu-s-kothiya-ahmedabad-income-tax-officer-ward-5-3-4-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-ahd-2023-24-bosch-rexroth-india-ltd-ahmedabad-the-income-tax-officer-ward-1-1-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-rjt-2022-14-jai-ganesh-autolink-private-limited-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-chny-2020-24-ito-tirunelveli-a-periasamy-nadar-tirunelveli</loc>
               <lastmod>2025-08-30T11:08:08.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-936-bang-2023-14-deputy-commissioner-of-income-tax-c-1-1-1-bangalore-eta-star-infopark-bangalore</loc>
               <lastmod>2025-08-20T11:11:10.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-mum-2011-14-gold-plus-toughened-glass-ltd-new-delhi-dcit-8-1-mumbai</loc>
               <lastmod>2025-04-09T22:21:06.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-mum-2018-14-ajr-infra-and-tolling-limited-formerly-gammon-infrastructure-projects-ltd-mumbai-acit-cc-41-presently-with-d-c-i-t-cent-cir-7-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-mum-2023-14-essel-corporate-resources-private-limited-mumbai-principle-commissioner-of-income-tax-range-6-mumbai</loc>
               <lastmod>2025-04-09T18:49:05.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2017-ahd-2017-14-m-s-rotex-enterprises-private-limited-vadodara-dcit-circle-2-1-2-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-nag-2022-14-shri-jagdish-narayan-karemore-nagpur-principal-commissioner-of-income-tax-2-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-pan-2019-14-m-s-v-m-salgaocar-amp-brothers-p-ltd-vasco-the-deputy-commissioner-of-income-tax-circle-2-margao</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-nag-2017-23-smt-anju-a-saraf-nagpur-deputy-commissioner-of-income-tax-central-circal-2-2-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-nag-2022-14-amol-dewaji-walke-nagpur-deputy-commissioner-of-icnome-tax-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-pun-2023-14-loknete-sunderrraoji-solanke-ssk-ltd-beed-acit-circle-jalna-jalna</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4858-del-2017-14-acit-central-circle-1-new-delhi-gaurisuta-infrastructure-p-ltd-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-del-2020-14-ito-ward-2-karnal-jk-wood-india-pvt-ltd-karnal</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-442-del-2023-24-genesis-associates-p-ltd-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-del-2022-14-securico-electronics-india-ltd-faridabad-acit-circle-2-1-faridabad</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-del-2020-14-fortune-park-hotels-ltd-gurgaon-acit-circle-9-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3069-del-2022-14-mandeep-singh-anand-new-delhi-acit-central-circle-4-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-del-2022-14-yogesh-gupta-delhi-acit-central-circle-29-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-del-2020-14-polixel-security-systems-pvt-ltd-new-delhi-acit-circle-20-1-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-del-2022-23-zync-global-pvt-ltd-noida-dcit-central-circle-ii-noida</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-del-2021-14-acit-cc-14-delhi-lakshya-consultants-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2759-del-2023-14-padma-rao-delhi-ito-ward-61-1-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2593-del-2022-14-poonam-bajaj-delhi-dcit-central-circle-32-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2600-del-2022-14-pushpa-devi-bajaj-delhi-dcit-central-circle-32-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/visakhapatnam-industrial-water-supply-company-limited-viwsco-the-income-tax-officer-tds-ward-2-visakhapatnam-and-the-commissioner-of-income-tax-appeals-ii-hyderabad-15143</loc>
               <lastmod>2025-09-18T06:57:56.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-prasannakumaran-nair-income-tax-officer-rtd-and-a-b-indira-kumari-income-tax-officer-rtd-and-v-komalavally-income-tax-officer-rtd-and-e-vijayalakshmi-income-tax-officer-rtd-the-principal-chief-commissioner-of-income-tax-and-the-zonal-accounts-officer-central-board-of-direct-taxes-and-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-secretary-department-of-expenditure-ministry-of-finance-1-2023</loc>
               <lastmod>2025-09-18T06:57:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-madhavi-surabhi-and-mr-anjaneya-chary-ragipani-and-mr-rajendram-namani-union-of-india-ministry-of-finance-and-income-tax-officer-ward-3-1-and-the-principal-commissioner-of-income-tax-i-and-the-national-faceless-assessment-centre-35123-35166-35198-35232</loc>
               <lastmod>2025-09-18T06:59:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-jayakumar-electrician-grade-a-and-srinivasan-g-operator-grade-a-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-principal-chief-commissioner-of-income-tax-and-the-chief-commissioner-of-income-tax-and-the-kerala-mineral-and-metals-limited-16609-2022</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/simix-francis-and-abdul-anvar-and-la-casigne-infra-developers-pvt-ltd-union-of-india-and-national-faceless-assessment-centre-and-additional-joint-deputy-commissioner-of-income-tax-and-principal-chief-commissioner-of-income-tax-and-income-tax-officer-14546-2022</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/simix-francis-and-abdul-anvar-and-la-casigne-infra-developers-pvt-ltd-union-of-india-and-national-faceless-assessment-centre-and-additional-joint-deputy-commissioner-of-income-tax-and-principal-chief-commissioner-of-income-tax-and-income-tax-officer-14546-2022</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/patliputra-builders-ltd-income-tax-settlement-commission-and-commissioner-of-income-tax-x-and-asst-commissioner-of-income-tax-central-circle-2-patna-and-tax-recovery-officer-central-patna-14131</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indian-orphan-mission-iom-commissioner-of-income-tax-exemption-and-another-39878</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vidyasagar-academy-bargarh-commissioner-of-income-tax-exemption-hyderabad-telengana-42921</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-chandra-singh-commissioner-of-income-tax-patna-and-deputy-commissioner-of-income-tax-circle-u2013-5-patna-773</loc>
               <lastmod>2025-09-18T06:53:41.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yljgy-ery-jgi-reddy-naredla-union-of-india-ministry-of-finance-and-income-tax-officer-ward-2-karimnagar-and-principal-commissioner-of-income-tax-ii-hyderabad-and-national-faceless-assessment-centre-income-tax-department-1888</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-nerusu-venkateswara-rao-union-of-india-ministry-of-finance-and-income-tax-officer-ward-14-1-hyderabad-and-the-principal-commissioner-of-income-tax-i-and-the-national-faceless-assessment-centre-income-tax-department-906</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/l-bharath-kumar-and-l-divya-the-union-of-india-and-the-state-of-telangana-and-the-principal-director-of-income-tax-inv-and-the-commissioner-of-commercial-taxes-c-t-hyderabad-and-the-commercial-tax-officer-nacharam-i-circle-and-the-income-tax-officer-ward-1-1-and-m-s-seiko-polyclosures-company-and-m-s-vishwin-plastick-traders-and-l-sailala-and-l-praveen-kumar-and-l-naveen-kumar-and-l-venkata-ramana-and-l-mamata-and-l-sravani-1321</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parkash-chand-karori-mal-kapurthala-and-m-s-anand-rice-trading-co-and-m-s-aggarwal-rice-mills-commissioner-income-tax-jalandhar-92-89-90-91-of-2003</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/market-committee-gohana-assistant-commissioner-of-income-tax-sonipat-circle-sonipat-244-2011-512-2017</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-5-kolkata-sanat-singha-roy-itat-287-2023</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dxc-gatriam-holding-bv-deputy-commissioner-of-income-tax-international-taxation-circle-1-and-additional-commissioner-of-income-tax-international-taxation-circle-1-1-and-central-board-of-direct-taxes-6595-2022</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-tejal-milan-parikh-the-deputy-commissioner-of-income-tax-central-circle-26574</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-58-3-delhi-and-income-tax-officer-ward-34-5-delhi-and-income-tax-officer-ward-43-6-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-10-1-delhi-and-income-tax-officer-ward-7-1-delhi-and-income-tax-officer-ward-6-1-delhi-and-income-tax-officer-ward-5-1-delhi-and-income-tax-officer-ward-4-1-delhi-and-income-tax-officer-ward-3-1-delhi-and-income-tax-officer-ward-2-1-delhi-and-income-tax-officer-ward-1-1-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-santhoshi-lakshman-income-tax-officer-ward-6-2-1-bengaluru-16543</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/readers-digest-book-and-home-entertainment-india-pvt-ltd-deputy-commissioner-of-income-tax-circle-19-1-new-delhi-ors-17376-2022-4550-2023</loc>
               <lastmod>2025-09-18T06:54:38.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/corteva-agriscience-seeds-pvt-ltd-formerly-known-as-phi-seeds-pvt-ltd-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-499-2024</loc>
               <lastmod>2025-09-18T06:54:38.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-and-deputy-commissioner-of-income-tax-circle-4-2-delhi-and-assistant-commissioner-of-income-tax-circle-49-1-delhi-and-assistant-commissioner-of-income-tax-circle-22-2-delhi-and-assistant-commissioner-of-income-tax-circle-28-1-delhi-and-assistant-commissioner-of-income-tax-circle-7-1-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-delhi-and-assistant-commissioner-of-income-tax-circle-46-1-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-delhi-and-assistant-commissioner-of-income-tax-circle-10-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-22-2-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-25-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-43-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-58-1-new-delhi-and-assistant-commissioner-of-income-tax-circle-70-1-new-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-30-5-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-34-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-3-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-3-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-3-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-3-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-3-delhi-and-income-tax-officer-ward-70-1-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-3-delhi-and-income-tax-officer-ward-43-6-delhi-and-income-tax-officer-ward-49-3-delhi-and-income-tax-officer-ward-58-3-delhi-and-income-tax-officer-ward-70-3-delhi-and-income-tax-officer-ward-61-3-delhi-and-income-tax-officer-ward-10-3-delhi-and-income-tax-officer-ward-14-5-delhi-and-income-tax-officer-ward-22-5-delhi-and-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-36-5-delhi-and-income-tax-officer-ward-43-5-delhi-and-income-tax-officer-ward-49-5-delhi-and-income-tax-officer-ward-58-5-delhi-and-income-tax-officer-ward-70-5-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-sangita-garg-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-16524-2022</loc>
               <lastmod>2025-09-18T06:54:58.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/renu-singh-the-principal-commissioner-of-income-tax-ranchi-and-the-income-tax-officer-ward-u2013-3-1-bokaro-and-the-national-faceless-assessment-center-2670</loc>
               <lastmod>2025-09-18T06:53:41.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parameswara-krishna-kaimal-union-of-india-and-deputy-commissioner-of-income-tax-international-taxation-circle-thiruvananthapuram-and-dispute-resolution-panel-2-income-tax-bengaluru-25379</loc>
               <lastmod>2025-09-18T07:00:30.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exprezy-logistics-private-limited-income-tax-officer-ward-no-5-1-kolkata-ors-1624</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gee-bee-nirman-co-private-limited-income-tax-officer-ward-u2013-5-1-kolkata-ors-m-a-t-1667-of-2023</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-yuvaraj-the-principal-commissioner-of-income-tax-of-karnataka-and-goa-and-the-assistant-commissioner-of-income-tax-central-circle-2-4-26175</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-yuvaraj-the-principal-commissioner-of-income-tax-of-karnataka-and-goa-and-the-assistant-commissioner-of-income-tax-central-circle-2-4-26149</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukand-poly-products-principal-commissioner-of-income-tax-guwahati-2-and-principal-commissioner-of-income-tax-central-guwahati-ita-1-2024</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-srt-2023-24-the-asstt-commissioner-of-income-tax-vapi-circle-vapi-vapi-green-park-vapi</loc>
               <lastmod>2025-10-08T06:09:59.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-ahd-2019-14-the-dcit-central-circle-3-vadodara-m-s-aarya-developers-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-ahd-2023-14-radhe-developers-india-ltd-ahmedabad-the-acit-cir-3-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ahd-2022-14-shri-rameshlal-bullchand-ambwani-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ahd-2021-14-gujarat-industrial-investment-corporation-ltd-gandhinagar-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-mum-2016-14-the-great-eastern-shipping-company-ltd-mumbai-asst-cit-cir-5-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1795-mum-2019-14-the-great-eastern-shipping-co-ltd-mumbai-asst-cit-circle-5-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2426-mum-2019-14-acit-circle-5-3-2-mumbai-m-s-great-eastern-shipping-co-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-ind-2019-14-acit-central-1-indore-shri-punit-agrawal-mhow</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ind-2019-14-acit-central-1-indore-shri-punit-agrawal-mhow</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-ind-2019-14-acit-central-1-indore-shri-punit-agrawal-mhow</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-804-ind-2019-14-the-acit-central-1-indore-m-s-prakash-ashphlting-amp-toll-highway-ltd-indore</loc>
               <lastmod>2025-12-23T08:22:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-mum-2023-14-kaarya-facilities-and-services-limited-mumbai-ito-12-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asseena-beegam-mohamed-ali-deputy-commissioner-of-income-tax-international-taxation-circle-and-dispute-resolution-panel-drp-2-10407</loc>
               <lastmod>2025-12-25T09:00:18.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-abdul-b-1-2991114-a-and-ranga-reddy-pathi-and-pacs-shamshabad-and-raini-veqa-income-tax-officer-ward-1-4-1-and-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-and-central-board-of-direct-taxes-and-union-of-india-1661-1673-1675-and-1727</loc>
               <lastmod>2025-12-25T08:50:17.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muhammed-kallat-income-tax-officer-ward-international-taxation-and-dispute-resolution-panel-2-bengaluru-24777</loc>
               <lastmod>2025-12-25T09:00:22.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-g-suresh-the-deputy-commissioner-of-income-tax-income-tax-department-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-41507-2023</loc>
               <lastmod>2025-12-25T09:00:22.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-g-suresh-the-deputy-commissioner-of-income-tax-income-tax-department-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-41507-2023</loc>
               <lastmod>2025-12-25T09:00:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-prasannakumaran-nair-and-a-b-indira-kumari-and-v-komalavally-and-e-vijayalakshmi-the-principal-chief-commissioner-of-income-tax-and-the-zonal-accounts-officer-central-board-of-direct-taxes-and-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-secretary-department-of-expenditure-ministry-of-finance-1-2023</loc>
               <lastmod>2025-12-25T09:00:20.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-elati-ravinder-reddy-s-o-vr-e-ramchandra-reddy-assessment-unit-income-tax-department-national-faceless-assessment-center-new-delhi-and-the-income-tax-officer-ward-1-nizamabad-and-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-hyderabad-and-the-central-board-of-direct-taxes-represented-by-its-chairman-431-2024</loc>
               <lastmod>2025-12-25T08:55:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodakkadan-hamjadali-assistant-commissioner-of-income-tax-central-circle-thiruvananthapuram-11434</loc>
               <lastmod>2025-12-25T08:55:21.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manath-muhammed-ismail-assistant-commissioner-of-income-tax-central-circle-1-kochi-and-commissioner-of-income-tax-appeals-iii-c-r-building-is-press-road-kochi-1075</loc>
               <lastmod>2025-12-25T09:00:22.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karakulam-service-co-operative-bank-ltd-the-income-tax-officer-ward-2-3-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-cochin-bench-44181-2023</loc>
               <lastmod>2025-12-25T09:05:18.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karakulam-service-co-operative-bank-ltd-the-income-tax-officer-ward-2-3-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-cochin-bench-44181-2023</loc>
               <lastmod>2025-12-25T09:05:18.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alka-ventures-private-ltd-the-national-faceless-assessment-centre-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-the-principal-chief-commissioner-of-income-tax-kerala-13736</loc>
               <lastmod>2025-12-25T10:15:29.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/simix-francis-and-abdul-anvar-and-la-casigne-infra-developers-pvt-ltd-union-of-india-and-national-faceless-assessment-centre-and-additional-joint-deputy-commissioner-of-income-tax-and-principal-chief-commissioner-of-income-tax-and-income-tax-officer-14546-2022</loc>
               <lastmod>2025-12-25T10:15:30.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harish-forex-services-pvt-limited-and-shri-harish-bhatija-and-sunny-bhatija-and-fate-purane-noton-ki-dukaan-and-harish-enterprises-and-shakuntala-bhatija-and-pooja-bhatija-and-satvik-bhatija-assistant-director-of-enforcement-adjudicating-authority-directorate-of-enforcement-and-assistant-director-of-enforcement-complainant-and-investigating-authority-directorate-of-enforcement-14857-2022</loc>
               <lastmod>2025-12-25T10:11:12.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-state-hydroelectric-power-corporation-ltd-national-e-assessment-centre-delhi-and-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-15002-of-2022-and-14930-of-2022</loc>
               <lastmod>2025-12-25T09:40:19.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-asr-2023-14-shri-suresh-kumar-moga-income-tax-officer-ward-3-moga</loc>
               <lastmod>2025-12-09T12:25:41.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-kol-2023-14-jayshree-tea-amp-industries-ltd-kolkata-a-c-i-t-circle-4-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-kol-2023-14-rising-retails-p-ltd-kolkata-ito-ward-4-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khadar-sahib-the-regional-passport-officer-office-of-the-registered-passport-office-bharathi-ula-street-race-course-road-madurai-12890</loc>
               <lastmod>2025-12-25T09:40:19.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gaddam-rama-rao-the-income-tax-officer-ward-1-kothagudem-and-the-principal-chief-commissioner-of-income-tax-telangana-and-ap-and-the-central-board-of-direct-taxes-and-the-national-faceless-assessment-center-income-tax-department-and-the-union-of-india-2013-2024</loc>
               <lastmod>2025-12-25T08:50:16.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-hyd-2017-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-ms-agarwal-foundries-private-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-hyd-2023-14-andhra-pradesh-industrial-development-corporation-limited-hyderabad-deputy-commissioner-of-income-tax-circle-1-1-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-hyd-2017-14-acit-central-circle-1-1-hyderabad-hyderabad-ncc-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-g-exim-the-assistant-commissioner-circle-st-chokkikulam-assessment-circle-commercial-tax-buildings-madurai-1455</loc>
               <lastmod>2025-12-25T09:40:19.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuruthipuram-service-co-operative-bank-ltd-no-1789-the-income-tax-officer-corporate-ward-and-the-assessment-unit-national-e-assessment-center-income-tax-department-and-the-deputy-commissioner-of-income-tax-joint-commissioner-of-income-tax-appeals-national-faceless-appellate-center-1220</loc>
               <lastmod>2025-12-25T09:00:22.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-rjt-2018-14-the-income-tax-officer-ward-2-2-1-rajkot-shri-rajesh-manaharbhai-dholakiya-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-rjt-2018-14-the-income-tax-officer-ward-2-2-1-rajkot-shri-rajesh-manaharbhai-dholakiya-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-rjt-2023-14-the-acit-circle-1-1-rajkot-m-s-bileshwar-khand-udhyog-khedut-sahakari-mandali-ltd-kodinar-kodinar-dist-gir-somnath</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-ahd-2022-14-the-dy-cit-circle-1-1-1-vadodara-ina-bearing-india-pvt-ltd-pune</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-ahd-2023-14-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara-the-assistant-commissioner-of-income-tax-circle-1-1-2-now-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ahd-2023-14-the-acit-circle-1-1-1-vadodara-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ahd-2023-14-the-acit-circle-1-1-1-vadodara-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-rjt-2023-14-shri-harenbhai-harshavadanbhai-nandani-rajkot-the-deputy-commissioner-of-income-tax-circle-1-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-ahd-2023-14-shree-variya-prajapati-samaj-yuva-mitra-mandal-mehsana-mehsana-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-ahd-2023-14-assistant-commissioner-of-income-tax-circle-2-1-1-vadodara-vadodara-enviro-technology-limited-ankleshwar</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-rjt-2019-14-shri-tulsi-infrastructure-vadodara-the-pre-cit-3-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-rjt-2022-14-m-s-vaidya-realities-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-ahd-2023-14-habibali-kamrudin-vakil-bhavnagar-the-income-tax-officer-ward-2-4-bhavnagar</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-337-ahd-2019-24-the-dy-cit-circle-1-2-baroda-m-s-iwi-cryogenic-vaporization-systems-india-pvt-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-88-ahd-2023-24-the-acit-central-circle-3-vadodara-m-s-blackberry-ventures-pvt-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-rjt-2012-14-dinaz-a-sethna-gandhidham-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-rjt-2023-14-shri-rasik-vallabhbhai-moliya-rajkot-the-ito-ward-1-1-5-rajkot-rajktot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-chny-2023-14-acit-central-circle-2-madurai-madurai-vibgyor-net-connections-karnataka</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-chny-2023-14-adakathal-nallathankgal-padaippu-veedu-pudukottai-ito-exemptions-ward-trichy</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-lkw-2020-14-shree-krishna-pranami-social-welfare-and-educational-society-udham-singh-nagar-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-227-del-2005-16-acit-central-circle-25-vineet-kumar-babbar</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-del-2023-14-simran-bagga-dubai-acit-circle-int-taxation-1-1-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3413-del-2023-14-hireright-llc-usa-deputy-commissioner-of-income-tax-international-taxation-gurgaon-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6006-del-2019-14-acit-circle-18-2-new-delhi-ntl-lemnis-india-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3738-del-2023-14-madhu-jain-new-delhi-ito-ward-29-3-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-del-2022-14-vaaan-infra-private-limited-haryana-pr-cit-delhi-7-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-del-2020-14-acit-circle-10-1-new-delhi-global-vectra-helicorp-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-del-2018-14-anil-dutt-new-delhi-acit-panipat-circle-panipat</loc>
               <lastmod>2025-04-11T14:49:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4731-del-2014-14-dcit-faridabad-m-s-talbros-engineering-ltd-faridabad</loc>
               <lastmod>2025-04-10T16:21:03.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6698-mum-2019-14-shantaben-fathechand-mehta-mumbai-ito-29-3-4-mumbai</loc>
               <lastmod>2025-04-10T16:00:17.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3960-del-2016-14-acit-new-delhi-smt-madhu-goel-delhi</loc>
               <lastmod>2025-04-10T16:21:02.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3044-mum-2023-14-reliance-power-limited-mumbai-suburban-deputy-commissioner-of-income-tax-circle-15-3-1-mumbai</loc>
               <lastmod>2025-04-10T15:49:08.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3366-mum-2023-14-rajkumar-ghanshyamdas-bajaj-gujrat-the-income-tax-officer-international-tax-ward-1-2-1-mumbai</loc>
               <lastmod>2025-04-09T17:21:08.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2543-mum-2022-14-lubrizol-advanced-materials-india-pvt-ltd-mumbai-assessment-unit-income-tax-department-delhi</loc>
               <lastmod>2025-04-09T22:42:02.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2951-mum-2022-14-acit-circle-5-1-1-mumbai-m-s-essar-shipping-limited-mumbai</loc>
               <lastmod>2025-04-09T22:42:03.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8408-del-2019-14-dcit-central-circle-1-noida-anil-ram-sutar-noida</loc>
               <lastmod>2024-01-03T21:30:09.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-del-2021-14-rameshwaram-steel-and-power-private-ltd-chhattisgarh-dcit-cc-20-new-delhi</loc>
               <lastmod>2024-01-09T20:00:10.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-301-pun-2022-24-income-tax-officer-nashik-m-s-sangam-trading-company-nashik</loc>
               <lastmod>2024-01-24T20:30:09.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3092-mum-2023-14-rajkumar-anandchand-jain-mumbai-dcit-circle-19-3-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3115-mum-2023-14-reserve-bank-staff-and-officers-co-op-credit-society-ltd-mumbai-ito-ward-26-1-1-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3121-mum-2023-14-rohan-nitin-mehta-mumbai-ito-ward-25-3-3-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-mum-2023-14-smt-rakhmabai-mhatre-mumbai-ito-ward-2-3-mumbai</loc>
               <lastmod>2025-04-09T22:07:09.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-del-2023-24-cpc-bengalore-kay-jay-frogings-pvt-ltd-punjab</loc>
               <lastmod>2025-04-10T23:35:01.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1629-del-2012-14-m-s-the-hindustan-times-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-del-2015-14-the-hindustan-times-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-del-2023-14-urjaa-metalics-p-ltd-new-delhi-acit-central-circle-29-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-del-2023-14-w-l-d-investments-private-limited-delhi-dcit-circle-25-1-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-del-2022-14-ambience-commercial-developers-p-ltd-new-delhi-jcit-range-73-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-del-2022-14-bhagwant-education-foundation-delhi-acit-circle-exemtion-1-1-delhi</loc>
               <lastmod>2025-05-20T07:01:07.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-del-2019-14-kulvinder-nath-marwah-new-delhi-acit-circle-29-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4559-del-2019-14-akik-marketing-india-pvt-ltd-new-delhi-ito-ward-2-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6560-del-2017-14-acit-circle-74-1-new-delhi-indian-institute-of-technology-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-kol-2023-14-shri-ritu-raj-singh-port-blair-ito-range-37-kolkata-kolkata</loc>
               <lastmod>2025-04-10T00:49:03.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2969-del-2022-14-neha-aviation-management-private-limited-new-delhi-acit-circle-18-1-new-delhi</loc>
               <lastmod>2025-04-11T13:42:05.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-pun-2023-14-shri-sant-sadguru-narayangiri-maharaj-nagari-sahakari-patsanstha-ltd-nashik-income-tax-officer-ward-1-1-nashik-nashik</loc>
               <lastmod>2025-04-11T02:07:03.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-311-pun-2022-24-assistant-commissioner-of-income-tax-jalna-circle-jalna-jalna-siddhivinayak-alloys-private-limited-jalna</loc>
               <lastmod>2025-04-11T02:07:00.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-mum-2023-14-dcit-14-1-2-mumbai-m-s-reliance-infrastructure-limited-mumbai</loc>
               <lastmod>2025-04-10T16:00:18.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-hyd-2023-14-vijay-prakash-mantri-hyderabad-income-tax-officer-ward-6-4-hyderabad</loc>
               <lastmod>2025-04-11T20:14:07.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-del-2020-14-dcit-central-circle-5-new-delhi-ashok-kumar-singh-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2135-del-2022-14-acit-central-circle-26-new-delhi-noida-cyber-park-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-104-del-2023-23-noida-cyber-park-pvt-ltd-new-delhi-acit-central-cirlce-26-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-441-del-2023-24-liberty-retail-revolutions-ltd-new-delhi-acit-circle-75-1-new-delhi</loc>
               <lastmod>2025-05-20T07:01:07.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-del-2023-14-deputy-commissioner-of-income-tax-faridabad-martial-buildcon-p-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2678-del-2023-14-deputy-commissioner-of-income-tax-central-circle-2-faridabad-martial-buildcon-private-limited-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-del-2021-14-metalore-overseas-private-limited-new-delhi-dcit-circle-16-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2912-del-2023-14-nikhil-madan-legal-heir-of-late-naveen-madan-new-delhi-dcit-central-circle-28-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-jodh-2023-14-m-s-sudiva-spinners-private-limited-bhilwara-acit-circle-bhilwara</loc>
               <lastmod>2025-04-09T21:28:03.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-ahd-2023-14-parag-abhaybhai-shah-ahmedabad-the-ito-ward-7-2-4-ahmedabad</loc>
               <lastmod>2025-04-11T03:42:03.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2429-mum-2022-14-dimexon-diamonds-ltd-mumbai-acit-cent-cir-1-4-mumbai</loc>
               <lastmod>2025-04-10T06:49:05.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3080-mum-2023-14-menora-associates-ghatkopar-east-deputy-commissioner-of-income-tax-circle-27-2-mumbai</loc>
               <lastmod>2025-04-10T06:42:05.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-mum-2023-14-m-s-renukamata-multi-state-co-op-urban-creditn-soc-ltd-mumbai-the-asstt-cit-cc-4-4-mumbai</loc>
               <lastmod>2025-04-10T06:35:08.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-mum-2023-14-m-s-renukamata-multi-state-co-op-urban-creditn-soc-ltd-mumbai-the-asstt-cit-cc-4-4-mumbai</loc>
               <lastmod>2025-04-10T06:35:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3660-del-2009-14-springer-verlag-gmbh-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-04-10T06:56:07.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-viz-2022-14-kiran-kumar-kammili-visakhapatnam-ito-ward-international-taxation-visakhapatnam</loc>
               <lastmod>2025-04-10T09:35:00.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-364-del-2023-24-charan-singh-greater-noida-ito-ward-1-2-noida</loc>
               <lastmod>2025-04-10T23:28:07.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-ind-2023-14-lokesh-datta-indore-ito-2-5-indore</loc>
               <lastmod>2025-04-11T19:00:09.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1259-kol-2023-14-m-s-ramesh-chandra-parekh-kolkata-ito-delhi-kolkata</loc>
               <lastmod>2025-04-11T19:21:01.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-kol-2023-14-saigen-parenterals-p-ltd-kolkata-ito-ward-5-2-kolkata</loc>
               <lastmod>2025-04-11T08:14:00.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2941-del-2022-14-shashi-khanna-new-delhi-acit-central-circle-29-new-delhi</loc>
               <lastmod>2025-04-10T17:49:03.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5500-del-2017-14-shri-krishna-pranami-jan-kalyan-trust-bhiwani-cit-e-chabdigarh</loc>
               <lastmod>2025-04-10T17:49:06.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-viz-2023-14-polisetty-somasundaram-global-limited-uae-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-04-10T15:56:02.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-viz-2023-14-polisetty-somasundaram-global-limited-uae-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-04-10T15:56:02.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-viz-2023-14-polisetty-somasundaram-global-limited-uae-deputy-commissioner-of-income-tax-central-circle-1-guntur</loc>
               <lastmod>2025-04-10T15:56:02.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-del-2023-14-skylark-infra-engineering-private-limited-ghaziabad-acit-central-circle-karnal</loc>
               <lastmod>2025-04-10T17:56:07.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9144-del-2019-14-satya-kiran-healthcare-private-limited-sonipat-ito-ward-tds-rohtal</loc>
               <lastmod>2025-04-10T17:56:07.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9143-del-2019-14-satya-kiran-healthcare-private-limited-sonipat-ito-ward-tds-rohtal</loc>
               <lastmod>2025-04-10T17:56:07.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-del-2023-14-madhur-mittal-delhi-dcit-central-circle-7-delhi</loc>
               <lastmod>2025-04-11T14:07:09.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-del-2023-14-madhur-mittal-new-delhi-dcit-central-circle-7-new-delhi</loc>
               <lastmod>2025-04-11T14:07:09.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-mum-2023-14-assistant-commissioner-of-income-tax-central-circle-5-4-mumbai-shri-nishant-kanodia-mumbai</loc>
               <lastmod>2025-04-10T06:35:01.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-viz-2019-14-manne-krishna-kishore-rajahmundry-the-assistant-commissioner-of-income-tax-circle-2-1-rajahmundry</loc>
               <lastmod>2025-04-10T09:28:07.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-kol-2023-23-shalimar-hatcheries-limited-kolkata-acit-cc-2-1-kol-kolkata</loc>
               <lastmod>2025-04-10T10:28:00.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-176-del-2016-23-artemis-medicare-service-ltd-new-delhi-acit-tds-gurgaon</loc>
               <lastmod>2025-05-21T09:59:34.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-mum-2013-14-dcit-3-1-mumbai-icic-bank-ltd-mumbai</loc>
               <lastmod>2025-04-10T16:07:00.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-ahd-2015-14-gujarat-energy-transmission-corpn-ltd-baroda-the-cit-1-baroda</loc>
               <lastmod>2025-04-11T23:14:03.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-viz-2023-14-lakshmana-rao-sambangi-vizianagaram-income-tax-officer-ward-1-vizianagaram</loc>
               <lastmod>2025-04-11T23:35:00.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-viz-2023-14-visakhapatnam-port-authority-visakhapatnam-assistant-commissioner-of-income-tax-circle-1-1-visakhapatnam</loc>
               <lastmod>2025-04-10T09:28:11.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-viz-2023-14-vobilisetty-subbalakshmi-l-r-of-late-vobilisetty-venkata-satyanarayana-murthy-rajahmundry-income-tax-officer-ward-1-1-rajahmundry</loc>
               <lastmod>2025-04-11T23:28:09.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-kol-2019-14-champalal-omprakash-kolkata-i-t-o-ward-43-2-kolkata</loc>
               <lastmod>2025-04-11T19:14:04.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-jodh-2023-14-shri-teja-ram-jakhar-merta-city-dcit-circle-nagaur</loc>
               <lastmod>2025-04-11T00:14:04.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-srt-2023-14-aai-shree-khodiyar-mandir-pashu-pakshi-seva-trust-kamrej-cit-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-srt-2023-14-shrimati-shantabenharibhai-gajera-foundation-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-srt-2023-14-sda-aarogya-trust-gujarat-commissioner-of-incometax-exemption-ahmedabad-gujarat</loc>
               <lastmod>2025-07-10T08:17:37.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-del-2018-14-uflex-ltd-new-delhi-acit-central-circle-27-new-delhi</loc>
               <lastmod>2025-07-10T07:08:11.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-980-bang-2023-14-nagaraj-gowdanahalli-ramappa-bengaluru-assistant-commissioner-of-income-tax-circle-2-2-1-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-bang-2023-14-pluralsight-llc-utah-deputy-commissioner-of-income-tax-circle-2-1-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-ahd-2023-14-citizen-credit-co-operative-society-ltd-vadodara-national-faceless-assessment-centre-jurisdictional-ao-the-dy-cit-circle2-1-1-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ahd-2023-14-parshotambhai-naranbhai-gevariya-ahmedabad-the-income-tax-officer-ward-5-3-1-ahmedabad</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-ahd-2023-14-shankar-prasad-delhi-dcit-circle-1-1-1-vadodara-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ahd-2022-14-puneet-singh-r-bhadouria-vadodara-the-ito-ward-4-1-9-vadodara</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-102-ahd-2023-24-the-parabada-co-op-milk-producers-society-ltd-himatnagar-the-ito-ward-1-himatnagar</loc>
               <lastmod>2025-07-10T12:05:38.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-pun-2023-14-aashray-charitable-trust-pune-cit-exemption-pune-pune</loc>
               <lastmod>2025-07-10T12:20:44.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-del-2020-14-acit-circle-8-2-new-delhi-efficient-technology-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8270-del-2019-14-acit-central-circle-28-new-delhi-yogender-mohan-rustagi-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-del-2021-14-mitali-narayan-dey-delhi-ito-ward-59-8-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-del-2021-14-mitali-narayan-dey-delhi-ito-ward-59-8-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-del-2023-14-ved-singh-delhi-ito-charkhi-dadri-haryana</loc>
               <lastmod>2025-07-10T12:35:27.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ctk-2023-14-cuttack-club-cuttack-joint-commissioner-of-income-tax-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-ctk-2023-14-kalpana-sahoo-laxminarayanpur-i-t-o-kendrapara-ward-kendrapara</loc>
               <lastmod>2025-09-17T13:00:40.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-mum-2023-14-dcit-cc-7-1-mumbai-padmashree-dr-d-y-patil-university-navi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-bang-2023-14-m-s-lalithamba-pattina-souharda-sahakari-niyamita-gadag-income-tax-officer-ward-1-gadag</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-bang-2023-14-shree-lakshmi-mahila-souharda-credit-co-operative-limited-ramanagara-income-tax-officer-ward-1-ramanagara</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-bang-2023-14-assistant-commissioner-of-income-tax-bangalore-m-and-m-equipments-private-limited-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-bang-2023-14-sapna-hemanshu-shah-bangalore-deputy-commissioner-of-income-tax-circle-2-2-1-bangalore</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-253-pun-2022-24-acit-central-circle-1-1-pune-m-s-pragati-aroma-oil-distellers-p-ltd-mumbai</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-254-pun-2022-24-acit-central-circle-1-1-pune-m-s-pragati-aroma-oil-distellers-p-ltd-mumbai</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-255-pun-2022-24-acit-central-circle-1-1-pune-m-s-pragati-aroma-oil-distellers-p-ltd-mumbai</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-pun-2023-24-deputy-commissioner-of-income-tax-circle-3-pune-m-s-m-b-gharpuray-engineers-amp-constructions-regd-pune</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-185-pun-2023-24-akshay-bhandari-pune-income-tax-officer-ward-13-1-pune</loc>
               <lastmod>2025-08-20T11:43:37.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-nag-2016-14-deputy-commissioner-of-income-tax-central-circal-2-2-nagpur-smt-anju-a-saraf-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-nag-2022-14-megha-amol-walke-nagpur-deputy-commissionr-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-pun-2023-14-manoj-mahadevappa-menkundale-latur-ito-ward-1-latur-latur</loc>
               <lastmod>2025-08-20T11:43:37.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-ahd-2023-14-acit-circle-1-1-1-vejalpur-ahmedabad-aculife-healthcare-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-ahd-2017-14-intas-pharmaceuticals-ltd-ahmedabad-the-assistant-commissioner-of-income-tax-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-rjt-2022-23-conor-granito-pvt-ltd-morbi-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot</loc>
               <lastmod>2025-08-20T11:33:09.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-620-mum-2023-24-grasim-industries-ltd-mumbai-dcit-cent-cir-1-4-mumbai</loc>
               <lastmod>2025-04-11T00:49:12.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-621-mum-2023-24-grasim-industries-ltd-mumbai-jcit-cent-cir-1-4-mumbai</loc>
               <lastmod>2025-04-11T00:49:12.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2513-mum-2023-14-amarjit-kaur-surinder-singh-kochhar-mumbai-income-tax-officer-ward-12-1-1-aayakar-bhawan-mumbai</loc>
               <lastmod>2025-04-09T18:21:10.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-del-2023-14-jaipal-singh-dendsay-karnal-ito-ward-1-karnal</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3070-del-2022-14-mandeep-singh-anand-new-delhi-acit-central-circle-4-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3950-del-2017-14-dcit-circle-18-1-new-delhi-nidhi-builders-international-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5529-del-2017-14-dcit-circle-najibabad-parmarth-industries-pvt-ltd-bijnore</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6657-del-2018-14-acit-circle-2-noida-presidency-infraheights-pvt-ltd-noida</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4457-del-2019-14-dcit-central-circle-ii-noida-zync-global-pvt-ltd-noida</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-del-2022-23-zync-global-pvt-ltd-noida-dcit-central-circle-ii-noida</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1685-del-2023-14-rakesh-bansal-new-delhi-acit-central-circle-16-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-del-2019-14-ansal-properties-and-infrastructure-pvt-ltd-new-delhi-acit-circle-2-2-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3170-del-2019-14-acit-circle-2-2-new-delhi-ansal-properties-and-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280-2011</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-r-properties-pvt-ltd-and-chero-medico-and-developers-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-patna-280</loc>
               <lastmod>2025-09-18T06:53:41.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-bej-the-principal-commissioner-of-income-tax-ranchi-jharkhand-and-the-income-tax-officer-ward-1-1-jamshedpur-east-singhbhum-jharkhand-3589</loc>
               <lastmod>2025-09-18T06:53:41.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pasari-casting-and-rolling-mills-private-ltd-income-tax-department-through-its-national-faceless-assessment-centre-and-principal-commissioner-of-income-tax-jamshedpur-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-deputy-commissioner-of-income-tax-circle-1-jamshedpur-and-assistant-commissioner-of-income-tax-circle-1-jamshedpur-1850</loc>
               <lastmod>2025-09-18T06:53:41.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaishnavi-agro-income-tax-officer-deoghar-411</loc>
               <lastmod>2025-09-18T06:53:41.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-sunbeam-auto-pvt-ltd-18572-2018</loc>
               <lastmod>2025-09-18T06:38:18.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-10-1-new-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-36-3-delhi-and-income-tax-officer-ward-43-6-delhi-and-income-tax-officer-ward-49-3-delhi-and-income-tax-officer-ward-58-3-delhi-and-income-tax-officer-ward-70-3-delhi-and-income-tax-officer-ward-61-3-delhi-and-income-tax-officer-ward-10-3-delhi-and-income-tax-officer-ward-14-5-delhi-and-income-tax-officer-ward-22-5-delhi-and-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-36-5-delhi-and-income-tax-officer-ward-43-5-delhi-and-income-tax-officer-ward-49-5-delhi-and-income-tax-officer-ward-58-5-delhi-and-income-tax-officer-ward-70-5-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-board-of-trustees-epf-through-the-assistant-provident-fund-commissioner-employees-provident-fund-organisation-regional-office-parameswar-nagar-ponnamma-chambers-kollam-691-001-kerala-electrical-and-allied-engineering-company-ltd-1780-2021</loc>
               <lastmod>2025-09-18T07:04:45.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-4-mohak-real-estate-pvt-ltd-730-2023</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bcc-developers-and-promoters-pvt-ltd-deputy-commissioner-of-income-tax-circle-4-2-and-anr-6056-2023</loc>
               <lastmod>2025-09-18T06:54:38.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-sangita-garg-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-and-m-s-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-30-5-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-6-delhi-and-income-tax-officer-ward-70-1-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-sangita-garg-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-rajesh-gupta-huf-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-and-carissa-investments-pvt-ltd-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-neeraj-singla-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-roop-diamond-house-private-limited-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-tanay-gaur-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-devshi-earthmovers-private-limited-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-mars-commodities-private-limited-and-m-s-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-70-1-delhi-and-income-tax-officer-ward-1-1-new-delhi-and-income-tax-officer-ward-22-3-delhi-and-income-tax-officer-ward-14-3-delhi-and-income-tax-officer-ward-61-1-new-delhi-and-income-tax-officer-ward-28-5-new-delhi-and-income-tax-officer-ward-46-1-delhi-and-income-tax-officer-ward-44-1-delhi-and-income-tax-officer-ward-44-6-delhi-and-income-tax-officer-ward-30-5-delhi-and-income-tax-officer-ward-22-2-delhi-and-income-tax-officer-ward-19-1-delhi-and-income-tax-officer-ward-25-1-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-delhi-and-income-tax-officer-ward-36-1-delhi-and-income-tax-officer-ward-43-1-delhi-and-income-tax-officer-ward-49-1-delhi-and-income-tax-officer-ward-58-1-delhi-and-income-tax-officer-ward-59-6-delhi-and-income-tax-officer-ward-70-1-delhi-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/twilight-infrastructure-pvt-ltd-and-arun-garg-and-r-p-basia-co-and-sushma-goel-and-ada-news-in-shorts-pvt-ltd-and-abhinav-jindal-and-mangla-gupta-and-vanita-gulati-and-smt-santosh-garg-and-rahul-goel-and-ms-ramsons-and-e-square-alliance-pvt-ltd-and-rajeev-goel-huf-and-asp-developers-private-limited-and-santosh-infratech-private-limited-and-nalini-gulati-and-archna-khatri-and-gamut-commercials-private-limited-and-srkk-associates-private-limited-and-khanna-coir-products-limited-and-brij-mohan-barwal-and-oss-infocom-private-limited-and-sonia-barwal-and-alok-infra-builders-private-limited-and-israr-ali-khan-and-vijay-khemka-and-vishal-jewellers-and-saurav-bansal-and-azam-ahmed-and-kailash-rani-and-rakesh-singla-huf-and-sudershan-kumar-singla-huf-and-deepti-ahlawat-and-bharat-bhushan-and-atul-singla-huf-and-nitin-saxena-and-anuradha-khan-and-c-e-info-systems-limited-and-rakesh-kumar-verma-and-sachit-kumar-sahijpal-and-mohammad-shafiquddin-and-chelsea-blocks-and-pipes-private-limited-and-devshi-earthmovers-private-limited-and-mk-jain-huf-and-jyoti-gupta-and-rajeev-kumar-chahal-and-manoj-mittal-and-anjani-steels-limited-and-s-a-s-fininvest-llp-and-shiv-kumar-goel-and-uma-goel-and-krbl-limited-and-ritika-garg-and-neeru-jain-and-upendra-gulati-and-sons-huf-and-varun-dahiya-and-parveen-devi-and-geetu-bhatia-and-welcome-shoes-pvt-ltd-and-sandeep-pahwa-and-narula-chemist-agencies-and-sangeeta-sahni-and-open-online-securities-pvt-ltd-and-nitin-garg-and-gaurav-kumar-khanna-and-harsh-vardhan-bansal-and-m-s-atulya-realty-ventures-private-limited-and-akhil-singla-and-meenu-bansal-and-mahipal-singh-and-sandhar-technologies-limited-and-vk-global-publications-private-limited-and-kapil-garg-and-rajesh-gupta-and-m-s-chandramauli-buildcon-private-limited-and-tia-enterprises-pvt-ltd-and-sonam-garg-and-dhawan-exim-private-limited-and-kathuria-castings-private-limited-and-vikas-spool-pvt-ltd-and-roop-diamond-house-private-limited-and-kashish-aggarwal-and-sakshi-goel-and-kuldip-singh-gulati-and-virat-credit-and-holdings-pvt-ltd-and-alps-investments-private-limited-and-e-s-p-safety-private-limited-and-swift-realtech-private-limited-and-lng-agricom-private-limited-and-mars-commodities-private-limited-income-tax-officer-ward-25-3-delhi-and-income-tax-officer-ward-35-1-delhi-and-income-tax-officer-ward-34-1-new-delhi-and-income-tax-officer-ward-59-6-delhi-and-assistant-commissioner-of-income-tax-ors-16524-2022</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-tejal-milan-parikh-the-deputy-commissioner-of-income-tax-central-circle-28393-2023</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-gangala-srinivas-suhas-chief-commissioner-of-income-tax-and-income-tax-officer-ward-1-2-2-6670</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-narayanappa-gangadhar-income-tax-officer-ward-7-2-5-bangalore-and-assessment-unit-income-tax-department-new-delhi-and-principal-chief-commissioner-of-income-tax-karnataka-and-goa-1999</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-jagadeesh-income-tax-officer-ward-7-2-5-21119</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wipro-limited-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore-and-principal-commissioner-of-income-tax-bangalore-82</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-komarla-yogendra-keertana-the-principal-chief-commissioner-of-income-tax-karnataka-and-goa-region-and-the-income-tax-officer-ward-7-2-5-10266</loc>
               <lastmod>2025-09-18T06:54:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sugama-travels-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-and-income-tax-officer-ao-no-93-ward-5-2-1-27512</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fredrick-vijay-chand-peerajee-principal-commissioner-of-income-tax-bangalore-3-13350</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-jayakumar-electrician-grade-a-and-srinivasan-g-operator-grade-a-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-the-principal-chief-commissioner-of-income-tax-and-the-chief-commissioner-of-income-tax-and-the-kerala-mineral-and-metals-limited-16609-2022</loc>
               <lastmod>2025-09-18T06:59:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/logix-warehouses-union-of-india-and-commissioner-of-income-tax-appeals-and-income-tax-officer-3027</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-tamanna-begum-union-of-india-and-the-national-faceless-assessment-centre-income-tax-department-ministry-of-finance-4633-2022</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vani-jalagam-wo-jalagam-n-prasad-rao-union-of-india-ministry-of-finance-rep-by-its-secretary-and-income-tax-officer-ward-14-1-income-tax-towers-masab-tank-hyderabad-and-the-principal-commissioner-of-income-tax-i-income-tax-towers-masab-tank-hyderabad-and-the-national-faceless-assessment-centre-income-tax-department-ministry-of-finance-govt-of-india-new-delhi-910</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-madhavi-surabhi-and-mr-anjaneya-chary-ragipani-and-mr-rajendram-namani-union-of-india-ministry-of-finance-and-income-tax-officer-ward-3-1-and-the-principal-commissioner-of-income-tax-i-and-the-national-faceless-assessment-centre-35123-35166-35198-35232</loc>
               <lastmod>2025-09-18T06:59:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aneesa-kurukkan-mulayil-union-of-india-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-2-97-2024</loc>
               <lastmod>2025-09-18T06:59:50.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-madhavi-surabhi-and-mr-anjaneya-chary-ragipani-and-mr-rajendram-namani-union-of-india-ministry-of-finance-and-income-tax-officer-ward-3-1-and-the-principal-commissioner-of-income-tax-i-and-the-national-faceless-assessment-centre-35123-35166-35198-35232</loc>
               <lastmod>2025-09-18T06:59:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ahd-2022-14-shri-vivekkumar-bhavsar-mehsana-the-ito-ward-5-2-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-ahd-2023-14-chanderlal-bulchand-ambwani-ahmedabad-the-pr-commissioner-of-income-tax-3-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-ahd-2022-14-globe-textiles-india-p-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-68-srt-2022-16-shri-lavjibhai-dungarbhai-daliya-surat-dy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-69-srt-2022-16-shri-lavjibhai-dungarbhai-daliya-surat-dy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-srt-2023-14-kishorebhai-ramanlal-panchal-surat-income-tax-officer-ward-1-bardoli</loc>
               <lastmod>2025-10-08T06:09:59.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exide-industries-ltd-commissioner-of-income-tax-i-kolkata-wpo-2176-2004</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-shaik-markhoom-ahamed-the-principal-chief-commissioner-of-income-tax-karnataka-and-goa-and-the-income-tax-officer-ward-no-1-and-tps-tumakuru-24742</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nandana-vividhodesha-souharda-co-operative-limited-the-principal-commissioner-income-tax-panaji-mangalore-and-the-income-tax-officer-ward-1-puttur-2200</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-kol-2023-14-life-care-medical-complex-pvt-ltd-kolkata-cpc-bengaluru-amp-nfac-delhi-bengaluru</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2309-mum-2023-14-kaarya-facilities-and-services-limited-mumbai-ito-12-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-mum-2016-14-tata-sons-ltd-mumbai-cit-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-mum-2021-14-infrastructure-leasing-and-financial-services-ltd-mumbai-addl-jt-acit-nfac-delhi-delhi</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3254-mum-2023-14-rga-international-reinsurance-company-designated-activity-company-ireland-deputy-commissioner-of-income-tax-international-taxation-4-1-1-mumbai-india</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-ind-2023-14-income-tax-officer-1-1-indore-aayakar-bhawan-opp-white-church-residency-area-indore-shri-kamal-kishore-mukati-legal-heir-of-late-shri-bapulal-mukati-indore</loc>
               <lastmod>2025-12-23T08:22:15.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-kol-2023-14-mohmmad-mukul-malda-ito-ward-3-2-malda-malda</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-kol-2023-14-kurkuri-gramsava-samabaya-krishi-unnayan-samity-ltd-kolkata-ito-ward-24-4-hooghly-chinsurah</loc>
               <lastmod>2025-12-05T10:48:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-davender-kumar-parakh-and-mr-venkata-subba-rao-karumanchi-the-assistant-commissioner-of-income-tax-circle-6-1-hyderabad-and-the-principal-commissioner-of-income-tax-1-hyderabad-and-assessment-unit-j-income-tax-department-national-e-assessment-center-new-delhi-1380-1409</loc>
               <lastmod>2025-12-25T08:50:17.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-davender-kumar-parakh-and-mr-venkata-subba-rao-karumanchi-the-assistant-commissioner-of-income-tax-circle-6-1-hyderabad-and-the-principal-commissioner-of-income-tax-1-hyderabad-and-assessment-unit-j-income-tax-department-national-e-assessment-center-new-delhi-1380-2024-1409-2024</loc>
               <lastmod>2025-12-25T08:50:17.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kausalya-management-services-and-structures-pvt-ltd-assistant-commissioner-of-income-tax-circle-1-karimnagar-and-national-faceless-assessment-centre-mayur-bhavan-connaught-lane-barakhhamba-new-delhi-1305</loc>
               <lastmod>2025-12-25T08:50:17.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ahmed-memorial-education-society-the-commissioner-of-income-tax-exemption-hyderabad-and-the-national-faceless-appeal-centre-delhi-and-icici-bank-limited-and-state-bank-of-india-and-syndicate-bank-686-2024</loc>
               <lastmod>2025-12-25T08:50:17.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-sharma-income-tax-officer-14638-2022</loc>
               <lastmod>2025-12-25T09:00:22.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaju-pachelil-pathrose-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-income-tax-officer-national-assessment-centre-new-delhi-and-the-principal-chief-commissioner-of-income-tax-ayakkar-bhavan-old-railway-station-road-kochi-and-the-income-tax-officer-muvattupuzha-23-2024</loc>
               <lastmod>2025-12-25T09:00:22.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-mohammed-noushad-the-income-tax-officer-ward-1-and-the-principal-commissioner-of-income-tax-13318</loc>
               <lastmod>2025-12-25T09:05:18.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/excel-commodity-and-derivative-private-limited-union-of-india-ors-apo-123-2023</loc>
               <lastmod>2025-12-25T11:45:22.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hes-gayatri-banjara-hills-h-venkata-rama-the-income-tax-officer-ward-6-1-i-t-towers-a-c-guards-masabtank-hyderabad-500004-and-assessment-unit-national-faceless-assessment-centre-income-tax-department-ministry-of-finance-room-no-401-2nd-floor-e-ramp-jawaharlal-nehru-stadium-delhi-110003-1703</loc>
               <lastmod>2025-12-25T08:50:16.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevraj-patel-the-assistant-commissioner-of-income-tax-central-circle-3-2-and-the-additional-commissioner-of-income-tax-central-range-3-and-the-principal-central-circle-ayakar-bhavan-and-the-union-of-india-represented-by-its-secretary-to-the-government-department-of-revenue-ministry-of-finance-10559</loc>
               <lastmod>2025-12-25T08:50:16.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muhammed-kallat-income-tax-officer-ward-international-taxation-and-dispute-resolution-panel-2-bengaluru-24777-2023</loc>
               <lastmod>2025-12-25T09:00:22.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bluechip-concrete-private-limited-union-of-india-and-ors-apo-121-2023</loc>
               <lastmod>2025-12-25T11:45:22.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muhammed-kallat-income-tax-officer-ward-international-taxation-and-dispute-resolution-panel-2-bengaluru-24760</loc>
               <lastmod>2025-12-25T09:00:22.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-mum-2023-14-jcit-osd-i-c-dcit-circle-8-3-1-mumbai-m-s-tata-aia-life-insurance-co-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meera-sharma-ut-chandigarh-43376</loc>
               <lastmod>2025-12-25T11:25:22.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-exemptions-kolkata-indian-sugar-mills-association-itat-270-2023</loc>
               <lastmod>2025-12-25T09:45:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-sajid-bains-the-income-tax-officer-ward-1-and-union-of-india-through-principal-commissioner-of-income-tax-jaipur-2-5605-2023</loc>
               <lastmod>2025-12-25T08:35:22.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narendra-tea-company-private-limited-union-of-india-and-customs-authority-2600</loc>
               <lastmod>2025-12-25T11:55:27.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bijendra-singh-principal-chief-commissioner-of-income-tax-jaipur-and-income-tax-officer-ward-i-bharatpur-6852-2022</loc>
               <lastmod>2025-12-25T08:45:20.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevraj-patel-the-assistant-commissioner-of-income-tax-central-circle-3-2-and-the-additional-commissioner-of-income-tax-central-range-3-and-the-principal-cit-central-circle-and-the-union-of-india-represented-by-its-secretary-to-the-government-department-of-revenue-ministry-of-finance-15023-15022</loc>
               <lastmod>2025-12-25T08:50:16.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-kairamkonda-vimala-assessment-unit-national-faceless-assessment-centre-income-tax-department-ministry-of-finance-and-the-income-tax-officer-ward-4-1-5340f-2024</loc>
               <lastmod>2025-12-25T10:15:29.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-ramchandra-reddy-assessment-unit-income-tax-department-national-faceless-assessment-center-new-delhi-and-the-income-tax-officer-ward-1-nizamabad-and-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-hyderabad-and-the-central-board-of-direct-taxes-represented-by-its-chairman-459-2024</loc>
               <lastmod>2025-12-25T10:15:29.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-board-of-trustees-epf-through-the-assistant-provident-fund-commissioner-employees-provident-fund-organisation-regional-office-parameswar-nagar-ponnamma-chambers-kollam-691-001-kerala-electrical-and-allied-engineering-company-ltd-1780-2021</loc>
               <lastmod>2025-12-25T10:15:29.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-radhakrishnan-national-faceless-assessment-centre-nafac-and-the-deputy-commissioner-of-income-tax-assessment-and-income-tax-officer-ward-i-tps-tirur-13185</loc>
               <lastmod>2025-12-25T10:15:30.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fathima-parakath-hamitha-and-minor-jamal-mohammed-agmal-and-minor-mohammed-akhil-sha-and-ummu-lyla-the-new-india-assurance-company-limited-66</loc>
               <lastmod>2025-12-25T09:40:19.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-r-infraprojects-limited-assistant-commissioner-of-income-tax-circle-2-and-principal-chief-commissioner-of-income-tax-and-central-board-of-direct-taxes-5594-2023</loc>
               <lastmod>2025-12-25T10:11:12.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-hyd-2023-14-kishan-kumar-agarwal-secunderabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-hyd-2023-14-andhra-pradesh-industrial-development-corporation-limited-hyderabad-deputy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-hyd-2017-14-ncc-limited-hyderabad-dcit-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-hyd-2017-14-acit-central-circle-1-1-hyderabad-hyderabad-ncc-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-rjt-2018-14-ramjibhai-harjibhai-zapda-rajkot-income-tax-officer-ward-2-1-4-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-ahd-2023-14-subhagya-co-operative-housing-society-limited-ahmedabad-the-dcit-cpc-bangalore-present-jurisdiction-the-ito-ward-5-2-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-ahd-2023-14-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara-the-assistant-commissioner-of-income-tax-circle-1-1-2-now-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-ahd-2023-14-schaeffler-india-limited-earlier-known-as-fag-bearings-india-ltd-vadodara-the-assistant-commissioner-of-income-tax-circle-1-1-2-now-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-ahd-2023-14-dakshin-gujarat-vij-company-limited-surat-the-dy-cit-circle-1-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-rjt-2012-14-binaben-m-patel-gandhidham-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-rjt-2012-14-madhubhai-b-patel-gandhidham-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-rjt-2015-14-nune-trimurtulu-rayudu-gandhidham-the-asstt-commr-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-rjt-2022-14-shri-prakash-jivraj-rathod-rajkot-the-dcit-cpc-bangalore-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-ahd-2023-14-pankaj-madhusudan-trivedi-vadodara-the-pr-commissioner-of-income-tax-vadodara-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-ahd-2023-14-daxaben-kantibhai-patel-ahmedabad-the-income-tax-officer-ward-3-3-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-ahd-2023-14-jay-jinhasan-seva-trust-mehsana-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-62-ahd-2021-16-the-jt-cit-central-circle-2-2-ahmedabad-shri-vyomesh-vinodrai-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-rjt-2023-24-the-commissioner-of-income-tax-exemptions-ahmedabad-shri-khijda-trust-junagadh</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-rjt-2023-24-the-ito-ward-3-1-1-rajkot-shri-girishkumar-m-puruswani-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-rjt-2022-14-rajkot-bank-workers-co-op-credit-society-limited-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-ahd-2022-14-m-s-hdb-financial-services-ltd-ahmedabad-the-pr-cit-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hotel-akshaya-guruvayur-road-poonkunnam-thrissur-680002-income-tax-officer-aayakar-bhavan-s-t-nagar-thrissur-680001-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-100001-15298</loc>
               <lastmod>2025-12-25T09:00:19.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-rao-m-s-suvarnab-i-developers-private-limited-income-tax-department-national-e-assessment-center-new-delhi-and-the-assistant-commissioner-of-income-tax-circle-3-1-hyderabad-and-the-principal-commissioner-of-income-tax-1-hyderabad-and-the-central-board-of-direct-taxes-represented-by-its-chairman-142</loc>
               <lastmod>2025-12-25T08:55:20.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-co-operative-deposit-guarantee-fund-board-commissioner-of-income-tax-exemption-and-chairman-central-board-of-direct-taxes-ita-1-division-and-income-tax-officer-national-faceless-assessment-centre-and-registrar-of-co-operative-societies-41845</loc>
               <lastmod>2025-12-25T09:00:17.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muhammed-kallat-income-tax-officer-ward-international-taxation-and-dispute-resolution-panel-2-bengaluru-24760</loc>
               <lastmod>2025-12-25T09:00:22.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vengakkunnummal-harikumar-the-assistant-commissioner-of-income-tax-central-circle-2-kozhikode-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-new-delhi-and-the-service-co-operative-bank-ltd-no-f-583-and-malappuram-district-co-operative-bank-ltd-and-nannambra-service-co-operative-bank-limited-no-m393-37725</loc>
               <lastmod>2025-12-25T09:00:18.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-sethi-union-of-india-and-new-india-assurance-company-ltd-10756-2022</loc>
               <lastmod>2025-12-25T11:25:21.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-kumar-pandey-the-union-of-india-through-cbi-dhanbad-6126-2023-6966-2023</loc>
               <lastmod>2025-12-25T10:45:21.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tanmoy-dutta-union-of-india-ors-1377</loc>
               <lastmod>2025-12-25T11:55:27.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/calicut-city-service-co-operative-bank-ltd-national-faceless-assessment-centre-income-tax-department-and-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-19023</loc>
               <lastmod>2025-12-25T10:15:29.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wadakkancherry-service-co-operative-bank-ltd-the-income-tax-officer-ward-2-1-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-income-tax-assessment-unit-national-faceless-assessment-centre-delhi-30992</loc>
               <lastmod>2025-12-25T09:00:17.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashly-cherian-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-e-assessment-centre-delhi-2136</loc>
               <lastmod>2025-12-25T09:00:22.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-chny-2023-14-csv-investments-private-limited-teynampet-chennai-ito-corporate-ward-1-3-chennai-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1147-chny-2023-14-rambal-private-limited-kanchipuram-commissioner-of-income-tax-appeal-delhi</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-del-2021-24-ito-new-delhi-dominion-investment-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-del-2020-14-global-vectra-helicorp-ltd-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-del-2020-14-acit-circle-10-1-new-delhi-global-vectra-helicorp-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-del-2020-14-acit-circle-10-1-new-delhi-global-vectra-helicorp-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-195-del-2022-23-p-l-computer-amp-communication-pvt-ltd-new-delhi-jcit-osd-central-cirlce-26-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-del-2020-14-lt-foods-ltd-new-delhi-addi-cit-special-range-5-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-del-2023-14-navin-puri-new-delhi-dcit-circle-intl-tax-2-2-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-del-2023-14-shyamkumar-madhavdas-chugh-mumbai-acit-circle-1-2-1-international-taxation-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-del-2022-14-arvind-walia-delhi-acit-central-circle-30-delhi</loc>
               <lastmod>2026-01-19T07:06:05.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9121-del-2019-14-acit-circle-7-1-new-delhi-dayal-steel-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-del-2023-14-megha-yadav-gurgaon-ito-ward-2-5-gurgaon</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-del-2021-14-quami-it-ahadi-muslim-welfare-society-noorpur-cit-e-lucknow</loc>
               <lastmod>2025-09-05T06:35:16.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3397-del-2023-14-interglobe-aviation-limited-new-delhi-acit-circle-12-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-kol-2023-23-m-s-navin-construction-amp-credit-pvt-ltd-kolkata-d-c-i-t-cc-1-3-kolkata-kolkata</loc>
               <lastmod>2026-04-25T18:39:11.407Z</lastmod>
           </url>
         
   </urlset>
 