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               <loc>https://counselvise.com/direct-tax/judgements/the-primary-agricultural-cooperative-society-santhakaviti-rep-by-its-chairman-sri-s-venkataramana-rao-and-the-primary-agricultural-cooperative-society-regidi-amadalavalasa-rep-by-its-chairman-sri-vanjarapu-ashok-kumar-and-the-primary-agricultural-cooperative-society-krishnapuram-rep-by-its-chairman-sri-gurugubelli-srinivasarao-and-the-primary-agricultural-cooperative-society-kottakota-rep-by-its-chairman-sri-kovilapu-chandra-sekhar-rao-and-the-primary-agricultural-cooperative-society-narasannapeta-rep-by-its-chairman-sri-ponnana-dhalinaidu-and-the-primary-agricultural-cooperative-society-lakshmi-narasupeta-rep-by-its-chairman-sri-kolia-krishna-rao-and-the-primary-agricultural-cooperative-society-ampolu-rep-by-its-chairman-sri-krishna-murthy-gondu-and-the-primary-agricultural-cooperative-society-kosamala-rep-by-its-chairman-sir-uriana-balaraju-and-the-primary-agricultural-cooperative-society-hirmandalan-rep-by-its-chairman-sri-a-venkata-suresh-and-the-primary-agricultural-cooperative-society-kaviti-rep-by-its-chairman-sri-devaraju-sahu-and-the-primary-agricultural-cooperative-society-polaki-rep-by-its-chairman-sri-karimi-rajeswara-rao-and-the-primary-agricultural-cooperative-society-saravakota-rep-by-its-chairman-sri-gellanki-venkat-rao-and-the-primary-agricultural-cooperative-society-arasavalli-rep-by-its-chairman-sri-gondu-krishna-murthy-and-the-primary-agricultural-cooperative-society-ponduru-rep-by-its-chairman-sri-k-ramanamurthy-the-union-of-india-ministry-of-finance-income-tax-department-new-delhi-and-the-chief-commissioner-income-tax-department-ayakar-bhavan-hyderabad-8011-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-primary-agricultural-cooperative-society-santhakaviti-rep-by-its-chairman-sri-s-venkataramana-rao-and-the-primary-agricultural-cooperative-society-regidi-amadalavalasa-rep-by-its-chairman-sri-vanjarapu-ashok-kumar-and-the-primary-agricultural-cooperative-society-krishnapuram-rep-by-its-chairman-sri-gurugubelli-srinivasarao-and-the-primary-agricultural-cooperative-society-kottakota-rep-by-its-chairman-sri-kovilapu-chandra-sekhar-rao-and-the-primary-agricultural-cooperative-society-narasannapeta-rep-by-its-chairman-sri-ponnana-dhalinaidu-and-the-primary-agricultural-cooperative-society-lakshmi-narasupeta-rep-by-its-chairman-sri-kolia-krishna-rao-and-the-primary-agricultural-cooperative-society-ampolu-rep-by-its-chairman-sri-krishna-murthy-gondu-and-the-primary-agricultural-cooperative-society-kosamala-rep-by-its-chairman-sri-uriana-balaraju-and-the-primary-agricultural-cooperative-society-hirmandalan-rep-by-its-chairman-sri-a-venkata-suresh-and-the-primary-agricultural-cooperative-society-kaviti-rep-by-its-chairman-sri-devaraju-sahu-and-the-primary-agricultural-cooperative-society-polaki-rep-by-its-chairman-sri-karimi-rajeswara-rao-and-the-primary-agricultural-cooperative-society-saravakota-rep-by-its-chairman-sri-gellanki-venkat-rao-and-the-primary-agricultural-cooperative-society-arasavalli-rep-by-its-chairman-sri-gondu-krishna-murthy-and-the-primary-agricultural-cooperative-society-ponduru-rep-by-its-chairman-sri-k-ramanamurthy-the-union-of-india-ministry-of-finance-income-tax-department-new-delhi-and-the-chief-commissioner-income-tax-department-ayakar-bhavan-hyderabad-8011-8012-8017-8018-8023-8024-8031-8032-8043-8044-8056-8278-8310-8313-8316-8318-8320-8322-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ind-2024-14-saba-hussan-ansari-bhopal-dcit-2-1-delhi-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-primary-agricultural-cooperative-society-santhakaviti-rep-by-its-chairman-sri-s-venkataramana-rao-and-the-primary-agricultural-cooperative-society-regidi-amadalavalasa-rep-by-its-chairman-sri-vanjarapu-ashok-kumar-and-the-primary-agricultural-cooperative-society-krishnapuram-rep-by-its-chairman-sri-gurugubelli-srinivasarao-and-the-primary-agricultural-cooperative-society-kottakota-rep-by-its-chairman-sri-kovilapu-chandra-sekhar-rao-and-the-primary-agricultural-cooperative-society-narasannapeta-rep-by-its-chairman-sri-ponnana-dhalinaidu-and-the-primary-agricultural-cooperative-society-lakshmi-narasupeta-rep-by-its-chairman-sri-kolia-krishna-rao-and-the-primary-agricultural-cooperative-society-ampolu-rep-by-its-chairman-sri-krishna-murthy-gondu-and-the-primary-agricultural-cooperative-society-kosamala-rep-by-its-chairman-sri-uriana-balaraju-and-the-primary-agricultural-cooperative-society-hirmandalan-rep-by-its-chairman-sri-a-venkata-suresh-and-the-primary-agricultural-cooperative-society-kaviti-rep-by-its-chairman-sri-devaraju-sahu-and-the-primary-agricultural-cooperative-society-polaki-rep-by-its-chairman-sri-karimi-rajeswara-rao-and-the-primary-agricultural-cooperative-society-saravakota-rep-by-its-chairman-sri-gellanki-venkat-rao-and-the-primary-agricultural-cooperative-society-arasavalli-rep-by-its-chairman-sri-gondu-krishna-murthy-and-the-primary-agricultural-cooperative-society-ponduru-rep-by-its-chairman-sri-k-ramanamurthy-the-union-of-india-ministry-of-finance-income-tax-department-new-delhi-and-the-chief-commissioner-income-tax-department-ayakar-bhavan-hyderabad-8011-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-primary-agricultural-cooperative-society-santhakaviti-rep-by-its-chairman-sri-s-venkataramana-rao-and-the-primary-agricultural-cooperative-society-regidi-amadalavalasa-rep-by-its-chairman-sri-vanjarapu-ashok-kumar-and-the-primary-agricultural-cooperative-society-krishnapuram-rep-by-its-chairman-sri-gurugubelli-srinivasarao-and-the-primary-agricultural-cooperative-society-kottakota-rep-by-its-chairman-sri-kovilapu-chandra-sekhar-rao-and-the-primary-agricultural-cooperative-society-narasannapeta-rep-by-its-chairman-sri-ponnana-dhalinaidu-and-the-primary-agricultural-cooperative-society-lakshmi-narasupeta-rep-by-its-chairman-sri-kolia-krishna-rao-and-the-primary-agricultural-cooperative-society-ampolu-rep-by-its-chairman-sri-krishna-murthy-gondu-and-the-primary-agricultural-cooperative-society-kosamala-rep-by-its-chairman-sri-uriana-balaraju-and-the-primary-agricultural-cooperative-society-hirmandalan-rep-by-its-chairman-sri-a-venkata-suresh-and-the-primary-agricultural-cooperative-society-kaviti-rep-by-its-chairman-sri-devaraju-sahu-and-the-primary-agricultural-cooperative-society-polaki-rep-by-its-chairman-sri-karimi-rajeswara-rao-and-the-primary-agricultural-cooperative-society-saravakota-rep-by-its-chairman-sri-gellanki-venkat-rao-and-the-primary-agricultural-cooperative-society-arasavalli-rep-by-its-chairman-sri-gondu-krishna-murthy-and-the-primary-agricultural-cooperative-society-ponduru-rep-by-its-chairman-sri-k-ramanamurthy-the-union-of-india-ministry-of-finance-income-tax-department-new-delhi-and-the-chief-commissioner-income-tax-department-ayakar-bhavan-hyderabad-8011-2024-8012-2024-8017-2024-8018-2024-8023-2024-8024-2024-8031-2024-8032-2024-8043-2024-8044-2024-8056-2024-8278-2024-8310-2024-8313-2024-8316-2024-8318-2024-8320-2024-8322-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-primary-agricultural-cooperative-society-santhakaviti-rep-by-its-chairman-sri-s-venkataramana-rao-and-the-primary-agricultural-cooperative-society-regidi-amadalavalasa-rep-by-its-chairman-sri-vanjarapu-ashok-kumar-and-the-primary-agricultural-cooperative-society-krishnapuram-rep-by-its-chairman-sri-gurugubelli-srinivasarao-and-the-primary-agricultural-cooperative-society-kottakota-rep-by-its-chairman-sri-kovilapu-chandra-sekhar-rao-and-the-primary-agricultural-cooperative-society-narasannapeta-rep-by-its-chairman-sri-ponnana-dhalinaidu-and-the-primary-agricultural-cooperative-society-lakshmi-narasupeta-rep-by-its-chairman-sri-kolia-krishna-rao-and-the-primary-agricultural-cooperative-society-ampolu-rep-by-its-chairman-sri-krishna-murthy-gondu-and-the-primary-agricultural-cooperative-society-kosamala-rep-by-its-chairman-sir-uriana-balaraju-and-the-primary-agricultural-cooperative-society-hirmandalan-rep-by-its-chairman-sri-a-venkata-suresh-and-the-primary-agricultural-cooperative-society-kaviti-rep-by-its-chairman-sri-devaraju-sahu-and-the-primary-agricultural-cooperative-society-polaki-rep-by-its-chairman-sri-karimi-rajeswara-rao-and-the-primary-agricultural-cooperative-society-saravakota-rep-by-its-chairman-sri-gellanki-venkat-rao-and-the-primary-agricultural-cooperative-society-arasavalli-rep-by-its-chairman-sri-gondu-krishna-murthy-and-the-primary-agricultural-cooperative-society-ponduru-rep-by-its-chairman-sri-k-ramanamurthy-the-union-of-india-ministry-of-finance-income-tax-department-new-delhi-and-the-chief-commissioner-income-tax-department-ayakar-bhavan-hyderabad-8011-2024</loc>
               <lastmod>2025-12-25T11:25:20.652Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/shaffik-khan-income-tax-officer-ward-5-2-1-and-additional-joint-deputy-assistant-commissioner-of-income-tax-national-faceless-assessment-centre-16321</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ab-medicos-private-ltd-income-tax-officer-ward-1-1-anr-486-2023</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sharana-basava-income-tax-officer-ward-5-3-5-and-national-faceless-assessment-centre-and-the-principal-commissioner-of-income-tax-14814</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/karnataka-education-society-assessment-unit-income-tax-department-national-faceless-assessment-centre-ministry-of-finance-and-the-income-tax-officer-ward-6-2-1-bengaluru-and-the-principal-commissioner-of-income-tax-1-bengaluru-21678</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hanumaiah-nagaraju-s-o-hanumaiah-assessment-unit-income-tax-department-ministry-of-finance-government-of-india-and-income-tax-officer-ward-6-3-1-bengaluru-and-the-principal-commissioner-of-income-tax-bengaluru-1-18479</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rewinder-techno-electricals-union-of-india-through-the-principal-commissioner-central-goods-and-services-taxes-and-central-excise-ranchi-and-deputy-commissioner-central-goods-and-services-taxes-and-central-excise-dumka-range-and-assistant-commissioner-central-goods-and-services-taxes-and-central-excise-dumka-range-and-superintendent-central-goods-and-services-taxes-and-central-excise-dumka-range-4395</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-primary-agricultural-cooperative-society-santhakaviti-rep-by-its-chairman-sri-s-venkataramana-rao-and-the-primary-agricultural-cooperative-society-regidi-amadalavalasa-rep-by-its-chairman-sri-vanjarapu-ashok-kumar-and-the-primary-agricultural-cooperative-society-krishnapuram-rep-by-its-chairman-sri-gurugubelli-srinivasarao-and-the-primary-agricultural-cooperative-society-kottakota-rep-by-its-chairman-sri-kovilapu-chandra-sekhar-rao-and-the-primary-agricultural-cooperative-society-narasannapeta-rep-by-its-chairman-sri-ponnana-dhalinaidu-and-the-primary-agricultural-cooperative-society-lakshmi-narasupeta-rep-by-its-chairman-sri-kolia-krishna-rao-and-the-primary-agricultural-cooperative-society-ampolu-rep-by-its-chairman-sri-krishna-murthy-gondu-and-the-primary-agricultural-cooperative-society-kosamala-rep-by-its-chairman-sri-uriana-balaraju-and-the-primary-agricultural-cooperative-society-hirmandalan-rep-by-its-chairman-sri-a-venkata-suresh-and-the-primary-agricultural-cooperative-society-kaviti-rep-by-its-chairman-sri-devaraju-sahu-and-the-primary-agricultural-cooperative-society-polaki-rep-by-its-chairman-sri-karimi-rajeswara-rao-and-the-primary-agricultural-cooperative-society-saravakota-rep-by-its-chairman-sri-gellanki-venkat-rao-and-the-primary-agricultural-cooperative-society-arasavalli-rep-by-its-chairman-sri-gondu-krishna-murthy-and-the-primary-agricultural-cooperative-society-ponduru-rep-by-its-chairman-sri-k-ramanamurthy-the-union-of-india-ministry-of-finance-income-tax-department-new-delhi-and-the-chief-commissioner-income-tax-department-ayakar-bhavan-hyderabad-8011-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2678-mum-2024-14-purohit-food-products-private-limited-mumbai-assessing-officer-ward-10-3-1-mumbai</loc>
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               <lastmod>2025-12-25T12:06:19.082Z</lastmod>
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               <lastmod>2025-12-25T08:30:20.588Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-primary-agricultural-cooperative-society-santhakaviti-rep-by-its-chairman-sri-s-venkataramana-rao-and-the-primary-agricultural-cooperative-society-regidi-amadalavalasa-rep-by-its-chairman-sri-vanjarapu-ashok-kumar-and-the-primary-agricultural-cooperative-society-krishnapuram-rep-by-its-chairman-sri-gurugubelli-srinivasarao-and-the-primary-agricultural-cooperative-society-kottakota-rep-by-its-chairman-sri-kovilapu-chandra-sekhar-rao-and-the-primary-agricultural-cooperative-society-narasannapeta-rep-by-its-chairman-sri-ponnana-dhalinaidu-and-the-primary-agricultural-cooperative-society-lakshmi-narasupeta-rep-by-its-chairman-sri-kolia-krishna-rao-and-the-primary-agricultural-cooperative-society-ampolu-rep-by-its-chairman-sri-krishna-murthy-gondu-and-the-primary-agricultural-cooperative-society-kosamala-rep-by-its-chairman-sir-uriana-balaraju-and-the-primary-agricultural-cooperative-society-hirmandalan-rep-by-its-chairman-sri-a-venkata-suresh-and-the-primary-agricultural-cooperative-society-kaviti-rep-by-its-chairman-sri-devaraju-sahu-and-the-primary-agricultural-cooperative-society-polaki-rep-by-its-chairman-sri-karimi-rajeswara-rao-and-the-primary-agricultural-cooperative-society-saravakota-rep-by-its-chairman-sri-gellanki-venkat-rao-and-the-primary-agricultural-cooperative-society-arasavalli-rep-by-its-chairman-sri-gondu-krishna-murthy-and-the-primary-agricultural-cooperative-society-ponduru-rep-by-its-chairman-sri-k-ramanamurthy-the-union-of-india-ministry-of-finance-income-tax-department-new-delhi-and-the-chief-commissioner-income-tax-department-ayakar-bhavan-hyderabad-8011-2024</loc>
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               <lastmod>2025-12-25T11:25:22.216Z</lastmod>
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           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/governing-council-of-khalsa-college-lyallpur-through-president-balbir-kaur-income-tax-officer-ward-4-ambala-cwp-21490-2024</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/19494-2024</loc>
               <lastmod>2025-12-25T11:20:23.940Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/queens-inn-pvt-ltd-income-tax-officer-ward-20-3-and-anr-5932-2019</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivaganga-multipurpose-co-operative-society-the-director-of-income-tax-inv-bengaluru-and-the-assistant-director-of-income-tax-inv-laxmi-complex-apmc-road-sadashivnagar-belagavi-and-the-commissioner-of-income-tax-central-circle-c-r-building-infantry-road-bengaluru-and-assistant-commissioner-of-income-tax-central-circle-saraf-compound-khanapur-road-tilakwadi-belagavi-and-income-tax-officer-iap-12-laxmi-complex-apmc-road-sadashivnagar-belagavi-and-suresh-motilal-chindak-76526</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2636-del-2022-14-mahavir-transmission-ltd-new-delhi-dcit-central-circle-25-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-del-2021-14-shail-gas-pvt-ltd-ghazaibad-pr-cit-7-new-delhi</loc>
               <lastmod>2025-09-17T13:17:11.226Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3042-del-2022-14-dcit-central-circle-03-new-delhi-luv-ranjan-ghaziabad</loc>
               <lastmod>2026-01-20T14:30:17.374Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-hyd-2024-14-sapthagiri-techno-packh-private-limited-gajulamandyam-ito-ward-1-1-tirupati</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-chny-2024-14-ramu-lakshmanan-chennai-ito-ncw10-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-chny-2024-14-maddipatla-chandrasekar-vijayakumar-chennai-ito-ward-1-1-thiruvallur</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-chny-2024-14-rafeena-sulthana-pollachi-commissioner-of-incometax-appeals-delhi</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-141-chny-2023-24-sanmina-sci-india-private-limited-kancheepuram-dcit-corporate-circle-6-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-chny-2024-14-natesan-precision-components-private-limited-chennai-dcit-corp-circle-4-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-chny-2024-14-nathella-sanjana-anandha-chennai-ito-ncw-1-6-chennai</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-chny-2024-14-income-tax-officer-corporate-ward-3-1-chennai-nungambakkam-chennai-tsl-techno-services-limited-ttk-healthcare-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-726-chny-2023-14-casa-grande-builder-private-limited-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-chny-2020-14-m-s-cholamandalam-investment-amp-finance-company-limited-chennai-dcit-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-chny-2024-14-income-tax-officer-international-taxation-ward-2-2-chennai-chennai-somu-chennai</loc>
               <lastmod>2026-01-13T08:54:38.497Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-chny-2024-14-raja-arun-vellore-ito-international-ward-1-1-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-chny-2024-14-marga-oli-trust-chennai-cit-exemptions-chennai</loc>
               <lastmod>2026-01-13T09:00:18.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-chny-2024-14-govindaraj-saravanan-manikandan-chennai-ito-ncw-8-1-chennai</loc>
               <lastmod>2026-01-13T09:00:18.732Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-rjt-2023-14-range-ceramic-private-limited-morbi-dcit-cc-2-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-rjt-2023-14-roland-ceramic-morbi-dcit-cc-2-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-rjt-2023-14-winsun-ceramic-private-limited-morbi-dcit-cc-2-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-rjt-2023-14-lorians-ceramic-llp-morbi-dcit-cc-2-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-rjt-2023-14-admin-vitrified-pvt-ltd-morbi-the-assistant-deputy-commissioner-of-income-tax-central-2-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-rjt-2023-14-laxmi-plastic-morbi-dcit-cc-2-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-rjt-2023-14-shri-vijaybhai-bhudarbhai-fefar-morbi-the-dy-cit-central-circle-2-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-rjt-2023-16-range-ceramic-private-limited-morbi-dcit-cc-2-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.316Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-del-2021-24-spirit-infradevelopers-pvt-ltd-new-delhi-acit-central-circle-17-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.147Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-del-2024-14-aviaxpert-pvt-ltd-new-delhi-ito-ward-3-1-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.147Z</lastmod>
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