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               <loc>https://counselvise.com/direct-tax/judgements/arun-vikram-union-of-india-through-central-processing-centre-bangalore-and-state-of-bihar-through-district-magistrate-patna-circle-officer-phulwarisharif-patna-and-principal-commissioner-of-income-tax-tds-patna-14696</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2021-14-bank-of-baroda-bharuch-the-jt-cit-tds-vadodara</loc>
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               <lastmod>2026-01-09T08:40:57.548Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-ahd-2023-14-dadapur-hanumanji-seva-trust-sabarkantha-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.548Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-ahd-2019-14-the-dcit-circle-4-1-1-ahmedabad-west-side-cars-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.548Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-ahd-2022-16-sanjay-prataprai-mehta-bhavnagar-the-dy-cit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.548Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-ahd-2023-16-rajiv-amritlal-patel-ahmedabad-the-dcit-central-circle-2-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.548Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2871-ahd-2016-14-firefly-energy-limited-ahmedabad-the-income-tax-officer-ward-2-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.548Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-ahd-2018-14-m-s-b-j-cotton-industries-vadodara-dcit-circle-3-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.548Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saritha-constructions-p-m-national-faceless-assessment-centre-ors-5259</loc>
               <lastmod>2025-12-25T09:40:19.883Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-sudama-marketing-private-limited-union-of-india-ors-16821</loc>
               <lastmod>2025-12-25T10:40:17.214Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kashi-prayag-tradelink-pvt-ltd-and-sarita-sarda-union-of-india-and-the-principal-commissioner-of-income-tax-aayakar-bhawan-rani-bazar-bikaner-rajasthan-and-the-income-tax-officer-tech-office-of-the-principal-commissioner-of-income-tax-aayakar-bhawan-rani-bazar-bikaner-rajasthan-7436-2019</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kashi-prayag-tradelink-pvt-ltd-through-director-smt-sarita-sarda-and-sarita-sarda-union-of-india-through-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-tech-office-of-the-principal-commissioner-of-income-tax-7436-2019</loc>
               <lastmod>2025-12-25T10:50:19.735Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/confederation-to-all-india-central-government-stenographers-associations-and-m-harisuthan-and-p-s-anirudhan-and-liji-s-r-and-k-p-sreenivasan-and-g-ramadas-and-m-p-sivakumar-union-of-india-45-2021</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-pravesh-pandit-ram-parvesh-pandit-and-birendra-prasad-sriwastawa-birendra-prasad-srivastava-the-union-of-india-through-c-b-i-46-2020-443-2021</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kashi-prayag-tradelink-pvt-ltd-and-sarita-sarda-union-of-india-and-the-principal-commissioner-of-income-tax-aayakar-bhawan-rani-bazar-bikaner-rajasthan-and-the-income-tax-officer-tech-office-of-the-principal-commissioner-of-income-tax-aayakar-bhawan-rani-bazar-bikaner-rajasthan-7436-2019</loc>
               <lastmod>2025-12-25T10:50:19.801Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramjiyavan-s-o-shri-bekaru-union-of-india-through-its-secretary-income-tax-department-government-of-india-new-delhi-and-deputy-commissioner-of-income-tax-benami-prohibition-rajasthan-and-adjudicating-authority-under-the-prohibition-of-benami-property-transaction-act-1988-1348-2020</loc>
               <lastmod>2025-12-25T10:50:20.371Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramjiyavan-s-o-shri-bekaru-union-of-india-through-its-secretary-income-tax-department-government-of-india-new-delhi-and-deputy-commissioner-of-income-tax-benami-prohibition-rajasthan-and-adjudicating-authority-under-the-prohibition-of-benami-property-transaction-act-1988-1348-2020</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-gayathri-bai-mannaji-rao-income-tax-officer-ward-no-35-2-5-bangalore-and-additional-joint-deputy-assistant-commissioner-of-income-tax-national-faceless-assessment-centre-delhi-22636</loc>
               <lastmod>2025-12-25T09:25:25.514Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-radhika-express-service-the-union-of-india-and-secretary-to-the-government-of-assam-ministry-of-communications-department-of-posts-and-the-chief-post-master-general-cpmg-assam-circle-and-the-assistant-post-master-general-apmg-office-of-the-cpmg-assam-circle-and-the-head-parcel-operations-office-of-the-cpmg-assam-circle-617-2024</loc>
               <lastmod>2025-12-25T10:30:20.889Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravindra-singh-rathore-and-jogindar-singh-rathore-and-smt-arvind-kanwar-union-of-india-through-the-secretary-ministry-of-home-affairs-government-of-india-new-delhi-and-the-director-general-border-security-force-cgo-complex-lodi-road-new-delhi-and-the-director-personnel-border-security-force-cgo-complex-lodi-road-new-delhi-and-the-inspector-general-border-security-force-r-g-jodhpur-2094-2002</loc>
               <lastmod>2025-12-25T10:50:21.600Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1844-del-2021-14-dcit-cc-31-new-delhi-nv-international-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.817Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-chny-2023-14-cit-1982-charitable-trust-coimbatore-ito-exemptions-chennai-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-chny-2023-14-east-coast-consturctions-amp-industries-ltd-chennai-dc-acit-cnetral-cricle-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-chny-2023-14-m-s-sivasakthi-tyres-tuticorin-ito-ward-4-tuticorin</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-chny-2023-14-sri-lakshmanacharya-charitable-trust-villupuram-cit-exemptions-chennai-chennai</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-chny-2023-14-cvmv-reddy-s-educational-amp-public-chartiable-trust-chennai-cit-exemptions-chennai-chennai</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-chny-2023-14-manakraj-naveen-munoth-chennai-ito-non-corporate-ward-5-1-chennai-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-chny-2023-14-naramuthu-naicker-nataraj-tirupur-ito-ward-1-2-tirupur-tirupur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-chny-2023-14-sri-vishnu-mohan-foundation-chennai-cit-exemptions-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8429-del-2019-14-acit-circle-3-1-2-intl-taxation-new-delhi-siemens-international-trading-ltd-shanghai</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3186-del-2023-14-sanjeev-kumar-goyal-hapur-ito-ward-3-5-hapur</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-del-2020-14-rotopack-laminators-ltd-delhi-acit-circle-21-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2707-del-2023-14-uppa-bajaj-delhi-income-tax-officer-civic-centre-delhi</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3720-del-2023-14-vikas-hooda-vpo-kiloi-khas-ito-ward-5-rohtak-haryana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-del-2023-14-assistant-commissioner-of-income-tax-circle-2-2-2-international-taxation-new-delhi-ovid-technologies-inc-gurgoan</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3108-del-2023-14-assistant-commissioner-of-income-tax-circle-1-1-new-delhi-c-r-building-allied-nippon-pvt-ltd-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-del-2022-14-phillip-koshy-delhi-dcit-central-circle-29-delhi</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6451-del-2017-14-acit-circle-24-1-new-delhi-span-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-del-2023-14-sai-samarpan-realtors-p-ltd-new-delhi-acit-central-circle-3-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-419-del-2023-24-whessoe-technology-centre-morton-u-k-dcit-int-taxation-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.763Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-del-2023-14-gaganpreet-singh-sachdeva-new-delhi-acit-ward-51-1-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-159-del-2022-23-sh-hemant-kumar-haryana-ito-gurgaon</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-pun-2023-14-namdeo-indarrao-gore-pune-dy-commissioner-of-income-tax-circle-5-pune-pune</loc>
               <lastmod>2026-05-18T08:14:59.542Z</lastmod>
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