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               <lastmod>2025-12-25T10:25:21.578Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/rakesh-jain-the-union-of-india-and-the-principal-commissioner-of-income-tax-udaipur-and-the-deputy-commissioner-of-income-tax-circle-1-udaipur-and-the-assistant-commissioner-income-tax-central-circle-1-udaipur-and-the-income-tax-officer-ito-ward-2-1-udaipur-17199-2023</loc>
               <lastmod>2025-12-25T10:45:20.270Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/dr-subrata-ghosh-and-others-and-dr-hanuman-devidas-chalak-and-others-the-union-of-india-and-others-and-board-of-governors-and-others-15972</loc>
               <lastmod>2025-12-25T11:25:19.366Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/s-sarath-union-of-india-and-the-principal-chief-commissioner-of-income-tax-kerala-and-the-principal-chief-commissioner-of-income-tax-inquiry-authority-and-the-director-general-of-income-tax-inv-and-the-inquiry-officer-karnataka-goa-region-59</loc>
               <lastmod>2025-12-25T10:35:22.515Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-agarwal-dy-commissioner-of-income-tax-central-circle-28-ors-23-2024</loc>
               <lastmod>2025-12-25T09:25:24.717Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/rakesh-jain-the-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-and-the-principal-commissioner-of-income-tax-udaipur-and-the-deputy-commissioner-of-income-tax-circle-1-udaipur-and-the-assistant-commissioner-income-tax-central-circle-1-udaipur-and-the-income-tax-officer-ito-ward-2-1-udaipur-17199-2023</loc>
               <lastmod>2025-12-25T10:45:19.987Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/rakesh-jain-the-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-and-the-principal-commissioner-of-income-tax-udaipur-and-the-deputy-commissioner-of-income-tax-circle-1-udaipur-and-the-assistant-commissioner-income-tax-central-circle-1-udaipur-and-the-income-tax-officer-ito-ward-2-1-udaipur-17199-2023</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-a-jose-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-and-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-kottayam-and-assistant-commissioner-of-income-tax-circle-1-income-tax-office-public-library-building-shastri-road-kottayam-30318-2019</loc>
               <lastmod>2025-12-25T10:35:25.048Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/vinod-mathew-wilson-the-union-of-india-and-the-directorate-of-enforcement-and-the-joint-director-the-directorate-of-enforcement-zonal-office-kochi-and-the-principal-chief-commissioner-of-income-tax-kerala-and-national-investigation-agency-and-state-of-kerala-and-the-state-police-chief-kerala-and-the-assistant-commissioner-of-police-thrissur-and-the-station-house-officer-kodakara-police-station-thrissur-17179</loc>
               <lastmod>2025-12-25T10:35:25.310Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/p-a-jose-and-m-s-josco-bullion-traders-pvt-ltd-and-josco-jewellers-pvt-ltd-and-p-p-alphonsa-union-of-india-and-central-board-of-direct-taxes-and-commissioner-of-income-tax-kottayam-and-assistant-commissioner-of-income-tax-circle-1-kottayam-30318-2019</loc>
               <lastmod>2025-12-25T10:35:25.691Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-shafi-malik-and-ali-mohammad-sofi-and-suhail-ahmad-khan-and-ghulam-mohammad-ganie-and-tawheed-ahmad-lone-ut-of-j-k-through-commissioner-secretary-to-govt-department-of-rural-development-and-panchayati-raj-and-ut-of-j-k-through-commissioner-secretary-to-govt-home-department-and-ut-of-j-k-through-chief-secretary-and-govt-of-j-k-through-commissioner-secretary-to-govt-rural-development-pr-department-and-ut-of-j-k-through-commr-secretary-to-govt-rural-development-department-774-2023</loc>
               <lastmod>2025-12-25T10:25:21.531Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chharia-holdings-private-limited-deputy-commissioner-of-income-tax-circle-4-2-delhi-anr-2287-2024</loc>
               <lastmod>2025-12-25T09:30:18.765Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saksham-realty-private-limited-income-tax-officer-ward-22-1-delhi-anr-3491-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/alankit-technologies-limited-after-merger-of-euro-global-brokers-limited-income-tax-officer-ward-8-1-delhi-anr-3145-2024</loc>
               <lastmod>2025-12-25T09:25:25.449Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/blossom-gold-collection-p-ltd-and-malabar-gold-private-limited-and-p-a-ibrahim-haji-and-glisten-gold-collections-private-limited-and-al-ahali-business-trade-links-p-ltd-and-malabar-retna-mahal-p-ltd-and-malabar-gold-supermarket-kannur-private-limited-and-malabar-gold-palace-private-limited-and-malabar-business-centre-private-limited-and-malabar-international-gold-design-private-limited-and-malabar-gold-jewels-tirur-p-ltd-and-malabar-dazzle-india-pvt-and-fort-in-infra-gold-collections-llp-and-malabar-kodungallur-sona-baazar-p-ltd-and-ahammed-basheer-madathum-parambath-and-nishad-a-k-and-abdul-jaleel-rayaroth-and-veerankutty-k-p-and-shamlal-madathum-parambath-and-ashni-shamlal-and-abdul-majeed-mozhangal-and-ahammed-basheer-m-p-and-kandambath-puthiyapath-veerankutty-and-rayaroth-abdul-jaleel-and-k-p-abdul-azees-and-shoba-annamma-eapen-and-akhil-suresh-union-of-india-and-income-tax-settlement-commission-additional-bench-chennai-and-assistant-commissioner-of-income-tax-central-circle-ii-kozhikode-4500-2021</loc>
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               <lastmod>2025-09-17T13:17:11.224Z</lastmod>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-del-2023-24-ajay-alloys-p-ltd-new-delhi-dcit-circle-2-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-rjt-2023-14-purusharth-yuvak-mandal-cheritable-trust-rajkot-the-cit-exemption-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-del-2023-14-braham-singh-faridabad-haryana-ito-ward-1-1-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-del-2023-14-anubhav-kapoor-lucknow-income-tax-officer-2-1-1-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2190-del-2022-14-ar-industrial-management-services-delhi-ito-ward-58-7-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3191-del-2023-14-arya-parivar-gausala-samiti-bhiwani-cit-exemption-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sanjay-baweja-deputy-commissioner-of-income-tax-tds-circle-77-1-delhi-anr-11155-2023</loc>
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               <lastmod>2026-04-25T09:49:39.898Z</lastmod>
           </url>
         
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