<?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/syedali-ebrahim-neyyattinkara-acit-circle-1-2-trivandrum</loc>
               <lastmod>2025-04-15T05:56:06.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-queens-road-bengaluru-shri-kempareddy-govindraju-domlur-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asten-ortho-private-limited-calicut-income-tax-officer-national-faceless-assessment-centre-delhi</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-vivek-lodha-jaipur</loc>
               <lastmod>2025-08-06T11:33:27.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-3-siemens-mobile-communication-spa-493-2023-494-2023-495-2023</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tech-mahindra-limited-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-ayakar-bhavan-basheerbagh-hyderabad-and-additional-commissioner-of-income-tax-central-range-3-ayakar-bhavan-8th-floor-basheerbagh-hyderabad-and-deputy-commissioner-of-income-tax-central-circle-1-basheerbagh-hyderabad-23255-2011</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anju-tomar-himachal-pradesh-commercial-corporation-1022</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-venkatesh-gorakshini-trust-commissioner-of-income-tax-exemption-income-tax-department-state-of-telangana-and-assessing-officer-exemption-circle-income-tax-department-state-of-telangana-and-principal-chief-commissioner-of-income-tax-exemptions-cbdt-ministry-of-finance-government-of-india-and-the-union-of-india-represented-by-its-secretary-ministry-of-finance-department-of-revenue-direct-taxes-2516</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-i-l-l-y-llyr-jl-l-p-ll-rship-firm-income-tax-officer-ward-8-1-hyderabad-and-the-national-faceless-appeal-centre-room-no-401-2nd-floor-e-ramp-jawaharlal-nehru-stadium-delhi-1-1o-003-and-national-faceless-assessment-centre-income-tax-department-new-delhi-india-and-axis-bank-limited-7th-floor-c-2-wadia-international-centre-axis-bank-limited-axis-house-pandurang-budhkar-marg-worli-maharashtra-228</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-1-american-express-india-pvt-ltd-ita-149-2013</loc>
               <lastmod>2025-09-18T07:01:52.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tech-mahindra-limited-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-ayakar-bhavan-basheerbagh-hyderabad-and-income-tax-mumbai-23255-2011</loc>
               <lastmod>2025-09-18T07:01:52.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-bmtc-complex-koramangala-bangalore-and-the-assistant-commissioner-of-income-tax-circle-4-3-1-bmtc-building-koramangala-bangalore-95-karnataka-state-police-housing-and-infrastructure-development-corporation-ltd-ksphc-499</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-suresh-kumar-shetkar-the-income-tax-officer-ward-1-sangareddy-and-assessment-unit-income-tax-department-national-e-assessment-center-new-delhi-and-the-principal-commissioner-of-income-tax-2-and-the-joint-commissioner-appeals-the-commissioner-of-income-tax-appeals-and-the-central-board-of-direct-taxes-37042</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/philips-electronic-india-pvt-ltd-commercial-taxes-officer-anti-evasion-zone-iii-jaipur-33-2024</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-ors-sanman-trade-impex-ltd-49100-2024</loc>
               <lastmod>2025-09-18T06:50:41.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandrika-investments-income-tax-officer-ward-4-3-436-2023</loc>
               <lastmod>2025-09-18T06:53:07.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kaleeswari-stores-the-commissioner-of-income-tax-appeals-and-the-deputy-commissioner-of-income-tax-591</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/educational-rating-and-assessment-foundation-assistant-commissioner-of-income-tax-circle-2-2-1-bengaluru-and-chief-commissioner-of-income-tax-1-bengaluru-30845</loc>
               <lastmod>2025-09-18T06:53:24.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumar-agarwal-income-tax-department-by-the-income-tax-officer-ward-1-bidar-201214-2023</loc>
               <lastmod>2025-09-18T06:53:24.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prathamik-krishi-pathina-sahakara-sangha-niyamitha-co-operative-society-and-ravi-c-m-income-tax-officer-ward-1-and-tps-hassan-and-national-faceless-assessment-centre-and-the-principal-commissioner-of-income-tax-3-125</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kushalnagar-cooperative-bank-limited-no-1-and-lokesh-b-b-income-tax-officer-ward-1-madikeri-and-national-faceless-assessment-centre-155</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalburgi-constructions-and-kalburgi-investments-and-kalburgi-holdings-and-kalburgi-associates-and-ambasa-kalburgi-and-arvind-kalburgi-and-satyanarayan-kalburgi-and-krishna-kalburgi-and-nityanand-kalburgi-and-raghavendra-kalburgi-and-shrinivas-kalburgi-and-vinayak-kalburgi-and-rajesh-kalburgi-and-vijaylaxmi-kalburgi-and-anupama-kalburgi-and-rani-kalburgi-and-radhika-kalburgi-and-geeta-kalburgi-and-shilpa-kalburgi-and-sandhya-kalburgi-and-laxmi-kalburgi-and-deepa-kalburgi-and-rajesh-kalburgi-huf-and-shrinivas-kalburgi-huf-and-vinayak-kalburgi-huf-additional-commissioner-of-income-tax-nafac-and-chief-commissioner-of-income-tax-regional-assessment-centre-bengaluru-and-chief-commissioner-of-income-tax-reac-panaji-and-income-tax-officer-ward-1-1-and-assessment-verification-technical-review-unit-income-tax-department-and-assistant-director-of-income-tax-cpc-102296</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumar-agarwal-income-tax-department-by-the-income-tax-officer-ward-1-bidar-201214-2023</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deluxe-enterprises-income-tax-officer-and-union-of-india-23-2017</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-international-taxation-3-and-the-commissioner-of-income-tax-international-taxation-3-samsung-electronics-co-ltd-1029-2018</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-celebi-delhi-cargo-management-india-pvt-ltd-619-2019</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gordhanbhai-govindbhai-kalathiya-thane-maharashtra-ito-2-1-thane-thane-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nyati-engineers-and-consultants-private-limited-pune-acit-central-circle-2-3-pune-after-change-from-old-acit-central-circle-2-1-ao-pune</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nattika-service-co-operative-bank-ltd-no-r-308-nattika-income-tax-officer-guruvayur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navsari-bazar-and-sagarmpura-surati-modh-ganchi-vanik-punch-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhavani-shankar-mahadev-temple-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-rajasthan-vishwakarma-mandal-surat-cit-exemption-ahemdabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-lallubhai-parottambhai-patel-kelavani-mandal-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vision-medical-foundation-for-rural-health-and-research-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rourkela-wholesale-consumer-cooperative-stores-limited-rourkela-income-tax-officer-ward-3-rourkela-rourkela</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendra-narayan-bhoir-raigad-nafac-national-faceless-appeal-center</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/diebold-nixdorf-india-private-limited-formerly-known-as-diebold-systems-private-limited-mumbai-dcit-9-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nvent-thermal-india-private-limited-earlier-known-as-pentair-thermal-management-india-private-limited-new-delhi-acit-circle-19-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kempareddy-govindraj-bengaluru-assistant-commissioner-of-income-tax-central-circle-2-3-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balasaheb-arjun-malawade-solapur-ito-ward-2-3-solapur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhakkar-marbles-private-limited-new-delhi-ito-ward-4-4-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambernath-organics-pvt-ltd-mumbai-commissioner-of-income-tax-appeals-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulshan-tyagi-indirapuram-income-tax-officer-ward-1-2-ghaziabad-ghaziabad</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devinder-kumar-delhi-dcit-circle-62-1-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cavinkare-private-limited-chennai-assistant-commissioner-of-income-tax-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/coromandel-cables-p-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jalalabad-solvex-private-ltd-jalalabad-pr-commissioner-of-income-tax-amritsar-1-pr-commissioner-of-income-tax</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hireright-llc-united-states-of-america-assistant-commissioner-of-income-tax-international-taxation-gurgaon-gurugram</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joint-commissioner-of-income-tax-osd-3-4-mumbai-mumbai-ambuja-cements-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hireright-limited-united-kingdom-assisstant-commissioner-of-income-tax-circle-2-1-1-new-delhi</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-kolhapur-nathmal-rupchand-jain-kolhapur</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-shekhar-dadarkar-prop-m-s-s-d-construction-mumbai-asstt-commissioner-of-income-tax-31-3-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-aayakar-bhavan-mumbai-janakalyan-sahakari-bank-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atele-vasa-kohima-ito-w-1-dimapur</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-kautaliya-bhavan-bkc-rajnish-bharti-huf-darukhana</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-popatrao-chaudhari-nashik-ito-ward-1-1-nashik</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/axtron-tex-chem-india-private-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-6-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/axtron-tex-chem-india-private-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-6-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-nagher-samaj-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/danco-enterprises-india-private-limited-mumbai-ito-ward-9-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/worldquant-research-india-pvt-ltd-mumbai-dcit-circle-15-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-rameshchandra-shah-mumbai-dcit-cc-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-circle-shillong-shillong-the-meghalaya-cooperative-apex-bank-limited-shillong</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nga-hr-india-private-limited-mumbai-assessment-unit-jao-dcit-circle-7-1-1-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saima-construction-pvt-ltd-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-erstwhile-26-1-now-dcit41-1-1-mumbai-gulemark-tpl-joint-venture-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/innovsource-services-private-limited-mumbai-dcit-14-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-shailesh-a-jhaveri-huf-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jade-traders-private-limited-mumbai-cit-a-delhi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palakkad-dist-coop-printing-press-ltd-palakkad-ito-ward-2-palakkad</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mamala-service-cooperative-bank-ltd-2799-ernakulam-inocme-tax-officer-ward-2-aluva-ernakulam</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogita-manoj-tatooskar-pune-ito-12-1-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assisstant-commissioner-of-income-tax-circle-ltu-1-chennai-nungambakkam-ms-pink-city-expressway-pvt-ltd-chennai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-tyagi-l-h-of-late-sh-ved-prakash-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aakil-khan-old-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pooja-devi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gram-urja-human-development-foundation-ambajogai-cit-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parijat-foundation-pune-cit-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-tyagi-l-h-of-late-sh-ved-prakash-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maheshwari-marwadi-balaji-mandir-satana-satana-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-keshardeo-bajoriya-yavatmal-ito-ward-1-yavatmal</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satti-chandra-reddy-rajahmundry-income-tax-officer-ward-2-1-rajahmundry</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-dhule-dhule-zilha-parishad-karmachari-sahakari-patpedhi-maryadit-dhule-dhule</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-singh-yadav-agra-cit-appeals-national-faceless-appeal-centre-n-a</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-agarwal-indore-income-tax-officer-ward-2-1-gwalior-gwalior</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-ramaswamy-naidy-matric-hr-sec-school-coimbatore-acit-exemptions-coimbatore</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amar-kasera-huf-patna-acit-central-circle-1-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amar-kasera-huf-patna-acit-central-circle-1-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-agarkar-ujjain-cit-a-madhya-pradesh</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-smt-dayawanti-devi-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/u-k-p-m-charitable-trust-coimbatore-ito-ward-2-4-tiruppur-tiruppur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/darshana-devi-panipat-jcit-panipat-range-panipat</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-noida-pradeep-tyagi-faridabad</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dnk-roshans-departmental-stores-pvt-ltd-new-delhi-dcit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-dayawanti-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-arunachalam-thanjavur-ito-ward-1-thanjavur-thanjavur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-new-delhi-vgrm-infrastructure-amusement-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-gurugram-hsg-propmart-private-limited-gurugram</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-25-1-new-delhi-tata-teleservices-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/angle-infrastructure-p-ltd-new-delhi-pcit-central-3-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-potnuru-srikakulam-addl-jcit-appeals-thiruvanatapuram</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alwar-zila-dugdh-utpadak-sahakari-sangh-ltd-alwar-assistant-commissioner-of-income-tax-circle-1-alwar-alwar</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chanthancheri-sadik-tirur-ito-ward-1-tirur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-4-bangalore-mr-d-k-shivakumar-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-3-nagpur-nagpur-swastik-petro-chem-india-private-limited-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-cit-exemption-lucknow-moradabad-development-authority-moradabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-24-1-mumbai-piramal-chambers-mumbai-akruti-jay-chandan-joint-venture-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devidayal-educational-trust-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharti-bansal-agra-dcit-1-agra</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-bhutra-kolkata-acit-cir-38-midnapore-midnapur</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-international-taxation-ward-kolkata-kolkata-hartaj-sewa-singh-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pixel-commercial-pvt-ltd-kolkata-i-t-o-ward-9-3-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/priya-hiranandani-mumbai-ito-international-taxation-ward-2-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-it-2-2-1-mumbai-mumbai-ms-priya-niranjan-hiranandani-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/triveni-engineering-amp-industries-ltd-noida-acit-noida</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarvajanik-seva-trust-mumbai-dy-comm-of-income-tax-26-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-income-tax-central-circle-1-3-nagpur-radhika-metals-and-minerals-vizianagaram</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagirath-devidatta-murarka-nagpur-the-income-tax-officer-ward-3-3-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sant-tukdoji-nagri-shahkari-pat-sanstha-limited-hinganghat-hinganghat-ito-ward-2-wardha</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-kumar-ranchi-ito-ward-6-5-patna</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarvodaya-nagri-co-op-pat-soc-ltd-shegaon-income-tax-officer-ward-2-khamgaon</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/unik-surgical-pvt-ltd-patna-dc-ac-circle-1-patna</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gram-urja-human-development-foundation-ambejogai-cit-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-anbuvel-rajan-chennai-acit-central-rangel-chennai-chennai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-premnarayan-sharma-nagpur-ito-ward-4-3-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addi-charitable-trust-new-delhi-cit-exemption-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-pitale-huf-amravati-ito-ward-3-amravati</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/coromandel-cables-p-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pani-purvatha-karmachari-sahakari-pat-sanstha-maryadit-kolhapur-kolhapur-income-tax-officer-kolhapur</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chaturvedi-sk-amp-fellows-llp-mumbai-income-tax-officer-16-2-1-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-dheeraj-singh-sisodiya-kota-dcit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-trafin-pvt-ltd-kolkata-a-c-i-t-central-circle-3-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aman-arora-new-krishna-park-income-tax-officer-civic-centre</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajender-singh-rangra-palampur-ito-ward-5-3-2-gautam-budh-nagar</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suchi-agarwal-noida-ito-ward-5-2-4-noida</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-moradabad-genus-paper-boards-ltd-moradabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-usha-sharma-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/team-india-advisory-ltd-new-delhi-dcit-circle-25-1-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/era-infra-engineering-limited-noida-dcit-central-circle-28-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/afreen-nakur-saharanpur-nfac-delhi-ito-ward3-3-3-saharanpur</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranjit-thakur-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dakshin-damodar-rice-mill-private-limited-bankura-more-muchkhanda-acit-cir-1-burdwan-burdwan</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shyamal-kundu-kolkata-dcit-circle-32-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thamizharasi-puducherry-ito-ward-1-villupuram-villupuram</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-annapurna-properties-kolkata-dcit-circle-31-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/modern-india-limited-mumbai-dy-commissioner-of-income-tax-circle-7-1-1-mumbai-income-tax-department-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-16-1-hyderabad-m-s-lanco-hills-technology-park-p-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-ghaziabad-jps-reinforced-pipes-private-limited-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viplesh-monga-guruharsahai-dcit-central-circle-1-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-10-1-new-delhi-index-securities-research-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-rangal-sathis-kumar-chennai-ito-ncw-3-3-chennai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayaprakash-asha-chennai-ito-non-corp-ward-19-3-chennai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-comissioner-central-circle-1-3-nagpur-m-s-shrigopal-rameshkumar-sales-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/golden-wines-2673-phase-1-basant-avenue-dugri-ludhiana-naresh-kumar-meena-ito-ward-6-3-ludhiana-current-jurisdictional-a-o-ito-ward-6-1-ludhiana-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sankalp-in-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-liz-hemangbhai-bhatt-ahmedabad-the-income-tax-officer-ward-14-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-circle-1-1-1-vadodara-dakshin-gujarat-vij-company-ltd-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-circle-1-1-1-vadodara-dakshin-gujarat-vij-company-ltd-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-palanpur-palanpur-nikeshkumar-shantilal-mehta-mumbai</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-sankalp-in-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-sankalp-in-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srl-construction-pvt-ltd-jalna-acit-central-circle-2-aurangabad-aurangabad</loc>
               <lastmod>2025-09-18T15:01:55.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/makson-health-care-pvt-ltd-makson-industries-pvt-ltd-before-merger-mandideep-raisen-the-dcit-10-2-2-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-international-taxation-ward-kolkata-kolkata-hartaj-sewa-singh-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumedh-sopanrao-manwar-washim-ito-ward-2-akola-akola</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geeta-krushna-mahila-urban-credit-co-op-soc-limited-nagpur-nagpur-ito-ward-4-4-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandragupt-shephards-welfare-association-bhiwandi-cit-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jadhav-deore-associates-pune-ito-tds-2-acit-tds-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dakshata-police-karmachari-sahakari-patnsanstha-m-nanded-nanded-ito-ward-1-nanded</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sant-shri-aasaramji-aashram-trust-yavatmal-cit-exemptions-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nga-hr-india-private-limited-mumbai-assessment-unit-jao-dcit-circle-7-1-1-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pimprad-vividh-karyakari-sahakari-seva-society-satara-acit-circle-satara-satara</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-dudhganga-vedganga-sahakari-sakhar-karkhana-ltd-kolhapur-the-acit-circle-1-kolhapur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sshri-kuldip-singh-chandigarh-pr-cit-1-chandigarh</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-national-bank-dal-lake-dharamshala-cantt-joint-commissioner-of-income-tax-osd-tds-panchkula</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harinder-kaur-patiala-income-tax-officer-6-3-mohali</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subba-reddiar-rajendran-thirunelveli-thiruvengadam-thirunelveli-acit-circle-1-tirunelveli-income-tax-office-tirunelveli</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/popet-baramunda-village-ito-exemption-ward-berhampur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/society-for-community-rehabilitation-rayagada-ito-exemption-cuttack</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopalapillai-sreekumar-sooranad-kollam-income-tax-officer-central-circle-2-bbn-central-circle-ii-bbn</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalpana-mishra-bhubaneswar-ito-ward-5-4-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-mehra-1121-sector-10-panchkula-134109-haryana-haryana-income-tax-officer-ward-3-panchkula-haryana</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-education-officer-dehradun-cit-a-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khilan-n-patel-huf-surat-the-dcit-circle-2-3-surat</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munir-ahmed-shaikh-bharuch-income-tax-officer-ward-1-1-bharuch</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agrawal-metal-works-private-limited-new-delhi-acit-circle-1-2-delhi</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vnit-karmachari-sahakari-pat-sanstha-nagpur-ito-ward-1-5-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-education-officer-dehradun-cit-a-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amjad-ahmadbhai-sheikh-nagpur-dcit-acit-circle-3-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/infinite-happiness-spiritual-foundation-ahmedabad-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/billimorana-shantinath-bhagwan-na-jain-derasar-trust-billimora-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vanita-diliprao-dehankar-amravati-ito-ward-3-amravati</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-1-1-bhopal-bhopal-m-p-state-minor-forest-produce-t-and-d-limited-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rishabdev-motilal-jain-dhar-cit-exemption-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahara-india-mutual-benefit-co-lucknow-dcit-central-circle-1-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-i-lucknow-lucknow-m-s-sahara-india-mutual-benefit-co-ltd-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-i-lucknow-lucknow-sahara-india-mutual-benefit-co-ltd-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-8-kolkata-kolkata-m-s-sahara-india-mutual-benefit-co-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahara-india-mutual-benefit-coy-dcit-cc-vi</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gandavarapu-sathyanarayana-reddy-chennai-income-tax-officer-non-corp-ward-8-2-chennai-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syedali-ebrahim-neyyattinkara-acit-circle-1-2-trivandrum</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/centre-for-socio-economic-andenvironmental-studies-padivattom-kochi-the-income-tax-officer-kochi</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syedali-ebrahim-neyyattinkara-acit-circle-1-2-thiruvananthapuram</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanera-impex-mumbai-ito-ward-8-4-mumbai-ita-5835-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meghdoot-foundation-mumbai-cit-exemptions-mumbai-mumbai-ita-5877-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramad-ventures-private-limited-chennai-acit-non-corporate-circle-20-chennai-ita-408-chny-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-2-2-new-delhi-akal-information-systems-limited-new-delhi-ma-68-del-2023</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cosmic-informatics-pvt-ltd-new-delhi-acit-central-circle-2-new-delhi-ita-2443-del-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-exemption-kolkata-mallarpur-naisuva-birbhum-ma-46-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikram-biharisaran-khandelwal-mumbai-dcit-central-circle-5-2-mumbai-ita-623-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surat-diamond-cutting-and-polishing-cluster-svp-trust-surat-cit-exemption-ahmedabad-ita-1124-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sukh-lal-rathi-charitable-trust-jaipur-cit-e-jaipur-jaipur-ita-1058-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-singh-hariprasad-singh-rajput-surat-ito-ward-3-2-1-surat-ita-859-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lahar-joshi-vadodara-income-tax-officer-vadodara-ita-1408-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-aadinath-educational-and-charitable-trust-surat-cit-exemption-ahmedabad-ita-1127-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinaya-kumar-mangalore-additional-commissioner-of-income-tax-jcit-a-vishakapatnam-ita-425-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shreekoteshwer-mahadev-public-trust-surat-ito-exemption-ward-surat-ita-1066-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alps-construction-mumbai-ito-ward-23-1-1-mumbai-ita-3953-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-22-3-1-piramal-chamber-adani-electricity-employees-co-operative-credit-society-limited-prabhat-colony-ita-4443-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/here-solutions-india-private-limited-mumbai-deputy-commissioner-of-income-tax-circle-10-1-1-mumbai-ita-5920-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tagore-chemicals-india-pvt-ltd-chennai-ito-corporate-circle-3-1-chennai-ita-2630-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-noida-sunny-entertainment-p-ltd-panchkulla-ita-4950-del-2018</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harish-ramchandra-joshi-huf-hubli-the-assistant-commissioner-of-income-tax-circle-1-1-tps-hubli-sa-14-pan-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/whale-blue-hi-tech-private-limited-formerly-known-as-czar-constructions-pvt-ltd-patna-assistant-commissioner-of-income-tax-circle-2-patna-patna-ita-372-pat-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pehal-chhatarpur-ito-exemption-gwalior-ita-46-agr-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/euro-jewels-surat-dcit-circle-1-1-1-surat-ita-236-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravinbhai-puranraj-sthanakvasi-foundation-ahmedabad-cit-exemption-ahmedabad-ita-1890-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aadim-jaati-sahakari-samiti-mohgaon-mandla-income-tax-officer-mandla-ita-26-jab-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-m-sales-and-services-private-limited-satna-income-tax-officer-ward-2-satna-ita-138-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/domech-fabricators-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-15-1-2-mumbai-ita-5422-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mogaveera-co-operative-bank-ltd-mumbai-acit-circle-1-3-2-mumbai-ita-5826-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/patel-minerals-pvt-ltd-udaipur-acit-circle-1-udaipur-ita-22-jodh-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-5-3-mumbai-mumbai-kotak-mahindra-life-insurance-co-ltd-mumbai-ita-3840-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaibhav-singh-jaipur-ito-1-2-jaipur-ita-1081-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sourabh-agrotech-private-limited-alwar-dcit-central-circle-alwar-ita-712-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahadev-mallappa-atar-belagavi-the-assistant-commissioner-of-income-tax-circle-1-belagavi-ita-14-pan-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bps-mineral-exports-private-limited-ahmedabad-the-income-tax-officer-ward-1-1-2-ahmedabad-ita-282-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-3-4-mumbai-m-s-union-bank-of-india-mumbai-ita-1857-mum-2023</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeewak-welfare-society-nagpur-nagpur-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/golden-wines-2673-phase-1-basant-avenue-dugri-ludhiana-naresh-kumar-meena-ito-ward-6-3-ludhiana-current-jurisdictional-a-o-ito-ward-6-1-ludhiana-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-rafeeeque-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harendrasinh-anupsinh-mahida-surat-ito-ward-2-3-2-surat</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-sai-alang-house-surat-ito-ward-2-2-1-surat</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nine-corporate-inception-pvt-ltd-formery-known-as-skm-creation-pvt-ltd-delhi-acit-central-circle-26-delhi</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veediyarasampalayam-powerloom-weavers-co-op-production-and-sales-society-ltd-namakkal-ito-tds-ward-salem</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-misra-kanpur-income-tax-officer-kanpur</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pinku-kumar-sah-araria-ito-ward-3-3-purnia</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chemex-oil-private-limited-kolkata-acit-circle-7-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanush-foundation-hyderabad-ito-exemptions-ward-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rajesh-ramchandra-dake-panvel-dy-cit-cc-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shashi-kannaujiya-bareilly-ito-2-2-bareilly</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-officer-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandrapal-singh-mathura-income-tax-oficer-shivpuri-shivpuri</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/starcomp-infotech-pvt-ltd-kolkata-d-c-i-t-circle-1-2-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-wd-1-kasargod-kasargod-m-s-the-kasargod-service-co-op-bank-ltd-kasargod</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-kadannapalli-panapuzha-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/champakali-ghaziabad-itoward-2-1-2-ghaziabad-ghaziabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/binay-rambahal-singh-surat-ito-ward-2-3-6-surat</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-iqbal-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-kottacherry-service-co-op-rural-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameshchand-badlani-indore-acit-4-1-indore</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-iqbal-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/israr-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-iqbalahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-rafeeque-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-kasargode-the-kottacherry-service-co-op-bank-ltd-kasargode</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gian-devi-chiraipotra-hisar-assessing-officer-hisar</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikunjkumar-ghanshyambhai-desai-desai-street-income-tax-officer-second-floor</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-trichy-trichy-ramasamy-natarajan-trichy</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-trichy-jayaraman-muthureddiar-trichy</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kantilal-dayalbhai-rambhai-surat-ito-int-tax-surat</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rotary-club-of-gandevi-navsari-commissioner-of-income-tax-exemptions-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittiachen-vazhapilly-lonappan-thrissur-the-acit-circle-2-1-thrissur</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asia-society-india-centre-mumbai-income-tax-officer-exemption-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koodali-public-servants-co-op-society-limited-no-c-924-mattanur-ito-ward-3-kannur</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geeta-shyam-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-great-eastern-royale-cooperative-housing-society-limited-mumbai-the-income-tax-officer-ward-19-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanmugam-arivazhagan-kanchipuram-ito-non-corp-ward-22-6-tambaram</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vellaisamy-duraipandy-madurai-ito-ncw-2-1-madurai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanmugam-arivazhagan-kanchipuram-ito-non-corp-ward-22-6-tambaram</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tvs-motor-company-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-1-1-1-vadodara-vadodara-gujrat-state-electricity-corporation-limited-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-acit-circle-1-1-1-ahmedabad-dhaneshbhai-parshottamdas-soni-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-central-circle-2-4-ahmedabad-j-a-infracon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-cit-central-circle-1-vadodara-m-s-farmvile-enterprise-vadodara-ita-717-ahd-2018</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-cit-central-circle-1-vadodara-m-s-farmvile-enterprise-vadodara-itssa-87-ahd-2018</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-ajay-reghubhai-bharwad-vadodara-the-ito-ward-2-1-vadodara-ita-596-ahd-2020</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-shri-kailash-ramavatar-goenka-ahmedabad-ita-67-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-vadodara-minal-urmil-shah-vadodara-ita-1075-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-kumar-jain-vidisha-ito-nfac-delhi-ita-227-ind-2024</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-kumar-jain-vidisha-ito-vidisha-vidisha-ita-231-ind-2024</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maheshwari-wires-pvt-ltd-meerut-acit-circle-1-1-1-meerut-ita-4062-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sariputta-charitable-trust-chhindwara-commissioner-of-income-tax-exemption-bhopal-ita-127-jab-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamini-anil-lakhani-mumbai-ito-23-2-1-mumbai-ma-247-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kohinoor-bengal-infrastructure-private-limited-kolkata-dcit-kolkata-co-43-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yad-dharam-satya-trust-delhi-cit-exemptions-delhi-ita-2037-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bihar-state-warehousing-corpn-ltd-patna-cit-a-nfac-delhi-delhi-ita-37-pat-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-patna-c-r-building-patna-deepshree-properties-pvt-ltd-saguna-khagaul-danapur-patna-ita-239-pat-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-alli-usman-aga-bicholim-income-tax-officer-international-taxation-ward-panaji-ita-77-pan-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-pune-m-s-column-software-technologies-pvt-ltd-pune-ma-269-pun-2022</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-12-1-1-mumbai-mumbai-arudha-traders-private-limited-mumbai-ita-1441-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratika-kumbhat-jaipur-income-tax-officer-jaipur-ita-1017-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-4-1-1-ahmedabad-ahmedabad-solace-capital-services-private-limited-ahmedbad-ita-1438-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nihilent-limited-pune-pcit-pune-ma-68-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-k-swamy-limited-chennai-dcit-chennai-ita-1427-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narrotam-manji-patel-raigad-ito-wd-2-thane-ita-1240-mum-2017</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subhash-chander-oberoi-mumbai-asst-commissioner-of-income-tax-26-3-mumbai-ita-1667-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atul-properties-mumbai-acit-circle-24-1-mumbai-ita-4966-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarika-zende-pune-income-tax-officer-ward-14-5-pune-pune-ita-1776-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandesh-vasantrao-pawar-satara-maharashtra-income-tax-officer-satara-maharashtra-ita-2379-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/badshah-abdul-patel-aurangabad-ito-ward-1-1-aurangabad-aurangabad-ita-2249-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxman-rupchand-khairnar-nashik-ward-1-1-nashik-income-tax-officer-ita-1982-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-kolhapur-undercarriage-and-tractor-parts-private-limited-kolhapur-ita-839-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anand-velumani-bengaluru-assistant-commissioner-of-income-tax-mumbai-ita-5339-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khosla-machines-pvt-ltd-chandigarh-dcit-circle-1-1-chandigarh-chandigarh-ita-726-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/d-m-educational-charitable-society-barnala-income-tax-officer-ward-1-barnala-ita-855-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikash-sabharwal-huf-ludhiana-ito-ward-1-5-ludhiana-ita-927-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-surya-world-educational-research-and-charitable-institute-rajpura-dcit-cc-i-chandigarh-ita-877-chandi-2018</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/institute-management-committee-of-government-iti-peth-peth-ito-ward-1-1-nashik-nashik-ita-2380-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rani-garg-chandigarh-income-tax-officer-ward-2-1-chandigarh-ita-59-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/davinder-singh-mohali-income-tax-officer-ward-6-4-mohali-mohali-ita-746-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-international-delhi-dcit-central-circle-ii-faridabad-ita-1293-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-international-delhi-dcit-centrl-circle-ii-faridabad-ita-1295-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-exemption-ward-jaipur-rajasthan-cricket-association-jaipur-ita-927-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-agarwal-jaipur-cit-it-delhi-1-cit-it-delhi-ita-637-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reliance-industries-emp-co-op-chs-raigad-ito-ward-4-panvel-ita-2486-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aidansingh-lalsinghji-rajput-mumbai-income-tax-officer-ward-2-1-thane-ita-4048-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumita-roy-chowdhury-kolkata-i-t-o-ward-48-1-kolkata-ita-1272-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-chennai-sanguine-media-limited-chennai-ita-480-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambuja-neotia-hotel-ventures-ltd-kolkata-dcit-cir-8-1-kolkata-ita-44-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/iss-as-denmark-dcit-it-2-2-2-bandra-kurla-complex-co-169-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujit-biswas-nadia-i-t-o-ward-41-2-nadia-nadia-ita-1515-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kothandapani-mohanarangam-chennai-ito-ncw-5-1-chennai-ita-2517-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/round-square-exim-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi-co-87-del-2022</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/round-square-exim-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi-co-90-del-2022</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natthu-balaji-charde-nagpur-income-tax-officer-ward-3-4-nagpur-ita-83-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukehs-d-ambani-legal-heir-of-late-mr-dhirubhai-hirachand-ambani-mumbai-dcit-cc-8-2-mumbai-mumbai-co-217-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kiritkumar-champaklal-shah-ahmedabad-the-income-tax-officer-ward-4-2-2-ahmedabad-ita-1014-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jay-dushyant-patel-vadodara-deputy-commissioner-of-income-tax-circle-1-1-1-vadodara-co-17-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivam-builders-private-limited-ahmedabad-the-deputy-commissioner-of-income-tax-circle-4-1-1-ahmedabad-ma-134-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-sambalpur-sambalpur-m-s-shree-balaji-engicons-pvt-ltd-jharsuguda-ita-142-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-vadodara-jay-dushyant-patel-vadodara-ita-981-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khosla-machines-pvt-ltd-chandigarh-income-tax-officer-ward-1-4-chandigarh-chandigarh-ita-696-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foundation-one-infrastructures-pvt-ltd-coimbatore-acit-central-circle-1-coimbatore-sa-3-chny-2025</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shree-balaji-engicons-pvt-ltd-belpahar-jharsuguda-dcit-central-circle-1-1-sambalpur-sambalpur-ita-89-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-h-l-infrastructure-salapada-itssa-12-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-26-new-delhi-karda-traders-p-ltd-delhi-ita-197-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-s-n-huf-vijayanagara-income-tax-officer-ward-1-hosapete-ita-2015-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-jks-impex-pvt-ltd-delhi-ita-217-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vivek-singhal-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore-ita-1606-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-karda-traders-pvt-ltd-delhi-ita-199-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fusion-conbuild-pvt-ltd-noida-acit-circle-9-2-new-delhi-ita-1313-del-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sigma-aldrich-chemicals-private-limited-bengaluru-dcit-circle-6-1-1-bengaluru-sa-81-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-1-ludhiana-ludhiana-meena-singla-focal-point-khanna-ita-660-chandi-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gagandeep-kaur-nagi-sonari-income-tax-officer-jamshedpur-ita-45-ran-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-sambalpur-sambalpur-m-s-shree-balaji-engicons-pvt-ltd-jharsuguda-ita-13-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anurag-jain-new-delhi-ito-ward-71-3-new-delhi-ita-3500-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack-ita-558-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indira-trust-hooghly-cit-exemptions-kolkata-ita-1018-kol-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhushan-steel-ltd-new-delhi-acit-central-circle-3-new-delhi-new-delhi-ita-1495-del-2018</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-exemption-circle-patna-m-s-deo-mangal-memorial-trust-patna-ita-66-pat-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-30-new-delhi-chattar-singh-new-delhi-ita-1310-del-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sukumar-buildwell-private-limited-new-delhi-ito-ward-24-3-new-delhi-ita-1943-del-2021</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-13-new-delhi-annex-infrareality-private-limited-new-delhi-ita-2163-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramswroop-agarwal-nagpur-ito-ward-5-3-nagpur-ita-418-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/round-square-exim-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi-co-88-del-2022</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-2-mumbai-mumbai-dhirubhai-hirachand-ambani-mumbai-ita-4345-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1701-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-legal-heir-of-late-mr-dhirubhai-hirachand-ambani-mumbai-dcit-cc-8-2-mumbai-mumbai-co-220-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-jaipur-zari-silk-india-pvt-ltd-narayan-singh-circle-jaipur-ita-693-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panache-salon-and-academy-pvt-ltd-mumbai-acit-central-circle-4-3-mumbai-ita-5347-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1703-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanguine-media-limited-chennai-ito-chennai-ita-1594-chny-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/salem-starch-and-sago-manufacturers-service-industrial-co-op-society-ltd-salem-acit-circle-2-salem-ita-2648-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vardhman-textiles-ltd-ludhiana-dcit-circle-1-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishnucharan-sunku-hyderabad-ito-ward-4-3-hyderabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vismruti-social-and-charitable-trust-ahmedabad-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pernia-qureshi-consultancy-pvt-ltd-new-delhi-dcit-central-circle-07-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lokesh-kumar-aggarwal-delhi-ito-45-5-delhi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashwaghosha-buddhists-foundation-nagpur-india-ashwaghosha-foundation-nagpur-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lokesh-kumar-aggarwal-delhi-ito-ward-45-5-delhi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suman-ahmed-gauripur-ito-ward-dhubri-dhubri</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-m-lime-industries-guwahati-assam-dcit-acit-cir-1-guwahati</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-lectrodryer-marketing-pvt-ltd-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dey-trading-co-kolkata-i-t-o-ward-49-3-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-gangtok-bhumika-rai-namchi-sikkim</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vegetable-and-fruit-promotion-council-keralam-vfpck-kakkanad-acit-ernakulam</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lotus-broiler-farming-division-guwahati-acit-central-circle-1-guwahati-guwahati</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distribnutors-p-limited-jajpur-asstt-cit-central-circle-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trivandrum-district-electricity-board-employees-co-op-society-trivandrum-the-ito-wd-2-1-trivandrum</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-exemption-ward-2-ahmedabad-ahmedabad-skill-development-society-sds-ahmedabad-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-sanjay-bhupatrai-shah-mumbai-dy-director-of-income-tax-inv-faiu-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-m-bhangdiya-jv-nagpur-asst-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhurjyoti-tea-company-private-limited-pengree-income-tax-officer-ward-1-digboi-digboi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/modern-construction-co-pvt-ltd-ahmedabad-the-dy-cit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gahnshyam-k-kevadiya-huf-surat-ito-ward-1-3-6-surat</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dyaneshwari-multi-state-urban-co-operative-credit-society-limited-ahmednagar-assistant-commissioner-of-income-tax-central-circle-4-3-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-sidhartha-surana-kolkata-ito-ward-36-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babasaheb-bandgar-solapur-ito-ward-2-1-solapur-solapur</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-shillong-shillong-dhar-construction-company-shillong</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-gupta-lucknow-ito-4-1-lucknow</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ch-lekh-raj-educational-and-charitable-trust-yamuna-nagar-haryana-assistant-commissioner-of-income-tax-exemptions-circle-2-chandigarh-chandigarh</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dipak-kumar-singh-amp-sons-huf-patna-income-tax-officer-ward-6-2-patna</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ch-lekh-raj-educational-and-charitable-trust-yamuna-nagar-haryana-assistant-commissioner-of-income-tax-exemptions-circle-2-chandigarh-chandigarh</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranjeet-prasad-patna-ito-ward-6-5-patna</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamaluddin-barabanki-ito-5-4-barabanki</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaysons-apparels-ludhiana-income-tax-officer-ludhiana</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-mumbai-goenka-trading-co-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-8-pune-mahle-anand-thermal-systems-pvt-ltd-pune</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-k-enterprises-mumbai-dy-cit-cc-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nimesh-umakant-manania-mumbai-dcit-20-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-officer-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-officer-tdsm-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joshi-technologies-international-inc-ahmedabad-the-ddit-international-taxation-i-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagruti-nagri-sahakari-patsanstha-myt-parli-vaijnath-vaijnath-ito-ward-1-5-aurangabad-aurangabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-office-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joshi-technologies-international-inc-ahmedabad-the-dcit-international-taxation-i-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminirayan-thakur-sindhudurga-income-tax-officer-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivani-bhasin-sachdeva-mumbai-assessment-unit-income-tax-department</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-6-jaipur-ncrb-jaipur-ascent-buildhome-developers-limited-adarsh-nagar-jaipur</loc>
               <lastmod>2025-10-13T13:17:48.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indian-magic-eye-private-limited-pune-ito-pune</loc>
               <lastmod>2025-10-05T12:09:26.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-varsha-construction-raipur-assistant-commissioner-of-income-tax-circle-1-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rukmani-engineering-works-now-rukmani-infra-projects-pvt-ltd-odisha-the-dy-cit-circle-korba-korba-cg</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarita-konda-raipur-income-tax-officer-1-1-bhilai-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-4-1-raipur-bhagyaarna-gems-and-jewellery-private-limited-kolkata</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-kumar-mittal-surajpur-surajpur-income-tax-officer-ward-1-ambikapur-ambikapur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-the-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-mumbai-hdfc-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-1-mumbai-m-s-housing-development-finance-corporation-ltd-delhi</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-1-mumbai-m-s-housing-development-finance-corporation-ltd-delhi</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-ltd-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-circle-2-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-2-3-1-mumbai-mumbai-hdfc-bank-ltd-merged-entity-housing-development-finance-corporation-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cir-1-1-mumbai-m-s-housing-developement-finance-corporation-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-range-1-1-2-mumbai-housing-development-finance-corporation-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-range-1-1-2-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/omega-vincom-trading-pvt-ltd-mumbai-central-circle-4-3-mumbai-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-kanto-cylinder-ltd-mumbai-dy-commissioner-of-income-tax-circle-3-4-mumbai-mumbai-ita-1931-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-2-1-1-mumbai-airpay-payment-services-pvt-ltd-mumbai-ita-4362-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kirti-foods-and-beverages-mumbai-acit-central-circle-2-2-mumbai-ita-5892-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maharashtra-industrial-development-corporation-mumbai-commissioner-of-income-tax-exemptions-mumbai-ita-2838-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-special-range-4-new-delhi-hindustan-coca-cola-beverages-pvt-ltd-new-delhi-ita-6297-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-sons-hisar-dcit-hisar-circle-hisar-ita-1212-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sms-group-gmbh-formerly-sms-siemag-ag-new-delhi-acit-circle-3-1-2-intl-taxtion-new-delhi-ita-1073-del-2014</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sms-concast-ag-new-delhi-acit-circle-3-1-2-international-texation-new-delhi-ita-3071-del-2019</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prateek-nagpal-delhi-acit-central-circle-14-delhi-ita-521-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arjun-sawhny-delhi-acit-circle-30-1-delhi-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-21-4-new-delhi-royal-factory-farming-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunshine-cab-service-private-limited-gurugram-ito-ward-4-3-gurugram</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mideast-integrated-steels-ltd-new-delhi-acit-central-circle-2-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-corporation-private-limited-jaipur-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-corporation-private-limited-jaipur-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-corporation-private-limited-jaipur-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-delhi-accil-corporation-pvt-ltd-jaipur</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arjun-sawhny-delhi-dcit-circle-30-1-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-central-circle-29-delhi-accil-steel-processors-pvt-ltd-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fujitsu-india-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agrasain-bhawan-trust-regd-delhi-dcit-exemption-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/new-era-industrial-services-private-limited-gurgaon-dy-commissioner-of-income-tax-circle-3-1-gurgaon</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mainee-steel-works-pvt-ltd-new-delhi-dcit-2-gurgaon</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bloomsbury-publishing-india-private-limited-new-delhi-addi-cit-national-e-assessment-centre-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-prop-life-line-rice-mills-begusarai-acit-circle-2-1-begusarai-ita-15-pat-2022</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-dalmia-surat-i-t-o-ward-6-1-kolkata-ita-1859-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-subhrashi-enclave-pvt-ltd-kolkata-ito-10-2-kolkata-kolkata-ita-1963-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sangeeta-devi-anchalia-kolkata-ito-ward-32-1-kolkata-ita-236-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kumar-suman-singh-patna-dcit-central-circle-2-patna-ita-214-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-skyline-e-tech-kochi-acit-circle-2-2-kochi-ita-269-coch-2023</loc>
               <lastmod>2025-12-05T10:42:48.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surat-textiles-export-mumbai-ito-32-1-1-mumbai-ita-5882-mum-2024</loc>
               <lastmod>2025-12-25T06:59:27.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanthety-naga-rama-lakshmi-vara-prasad-machilipatnam-income-tax-officer-ward-1-machilipatnam</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-1-vijayawada-andhra-pradesh-urban-financial-and-infrastructure-development-corporation-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intention-attention-manifestation-foundation-kakinada-income-tax-officer-exemption-ward-rajahmundry</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atluri-pavan-kumar-vijayawada-income-tax-officer-ward-1-1-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-urban-financial-and-infrastructure-development-corporation-vijayawada-assistant-commissioner-of-income-tax-circle-1-1-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quark-enterprises-private-limited-hyderabad-income-tax-officer-ward-16-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sew-krishnagar-baharampore-highways-limited-hyderabad-dcit-circle-3-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/peddi-lalitha-hyderabad-ito-ward-15-1-hyderabad-ita-781-hyd-2024</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lakshmi-tanuja-sugguna-vijayawada-income-tax-officer-ward-3-5-vijayawada</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-kishore-kuchipudi-hyderabad-ito-ward-2-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-kumar-jain-vijayawada-income-tax-officer-ward-2-1-vijayawada</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kavita-srichand-bajaj-mumbai-income-tax-officer-ward-25-1-1-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hiten-dalal-mumbai-dcit-central-cirle-4-4-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-41-3-1-mumbai-kautilya-bhavan-bhagwati-prasad-n-rungta-india</loc>
               <lastmod>2025-12-25T06:59:27.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-exemption-bhopal-bhopal-indore-development-authority-indore-ita-139-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indore-development-authority-indore-dcit-exemption-circle-bhopal-ita-142-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indore-development-authority-indore-dcit-exemption-circle-bhopal-ita-143-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-exemption-bhopal-bhopal-indore-development-authority-indore-ita-440-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indore-development-authority-indore-dcit-exemption-circle-bhopal-bhopal-ita-8-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/priyanka-mandadi-hyderabad-income-tax-office-ward-9-1-hyderabad-ita-1184-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-chandra-moolchand-jain-bangalore-income-tax-officer-ward-6-2-4-bangalore</loc>
               <lastmod>2025-12-05T10:42:48.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rosewood-mercantile-pvt-ltd-kolkata-i-t-o-ward-3-2-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rosewood-mercantile-pvt-ltd-kolkata-i-t-o-ward-3-2-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amarkant-mishra-samastipur-ito-ward-3-3-samastipur</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sangeeta-devi-patna-ito-ward-6-2-patna-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhim-sah-patna-ito-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itc-limited-kolkata-acit-range-8-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-6-1-kolkata-pitrashish-marketing-enterprises-private-limited-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-kumar-shukla-sandila-income-tax-officer-siwan</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dalmia-dsp-limited-formerly-known-as-kalyanpur-cements-limited-kolkata-dcit-circle-5-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-status-vyapaar-pvt-ltd-lucknow-income-tax-officer-6-2-lucknow-co-2-lkw-2021</loc>
               <lastmod>2026-01-09T09:47:59.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-chetan-sharma-kanpur-principal-commissioner-of-income-tax-central-kanpur-ita-343-lkw-2019</loc>
               <lastmod>2026-01-09T09:47:59.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhavan-ravat-raebareli-cit-a-income-tax-department</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-exemptions-circle-1-bengaluru-bengaluru-karnataka-institute-of-diabetology-bengaluru-ita-1502-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-muthu-cine-service-bangalore-deputy-commissioner-of-income-tax-central-circle-2-1-bengaluru-ita-1631-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veto-electropowers-india-private-limited-and-mr-narain-das-gurnani-and-mr-babu-lal-gurnani-and-veto-switchgears-and-cables-limited-and-mr-akshay-kumar-gurnani-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-3-jaipur-and-director-general-of-income-tax-investigation-rajasthan-81-2024</loc>
               <lastmod>2025-12-25T10:30:23.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhinav-jindal-assistant-commissioner-of-income-tax-circle-52-1-7405-2024</loc>
               <lastmod>2025-12-25T08:30:19.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-12-25T08:55:18.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-balram-buildhome-pvt-ltd-income-tax-officer-and-anr-16232-2024</loc>
               <lastmod>2025-12-25T07:50:24.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grid-solutions-oy-ltd-assistant-commissioner-of-income-tax-international-taxation-anr-1196-2022</loc>
               <lastmod>2025-12-25T08:25:19.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-narayan-bajaj-new-delhi-dcit-central-circle-32-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-rawat-new-delhi-ito-ward-65-5-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/robert-godinho-delhi-assistant-commissioner-of-income-tax-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/boutique-india-overseas-pvt-ltd-delhi-the-deputy-commissioner-of-income-tax-circle-4-2-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tilok-tirath-vidyavati-chhuttani-trust-commissioner-of-income-tax-chandigarh-and-union-of-india-350-2000-1311-2000</loc>
               <lastmod>2025-12-25T09:00:20.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravneet-bajwa-income-tax-officer-ward-2-1-amritsar-35182-2024</loc>
               <lastmod>2025-12-25T08:55:19.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sony-india-private-limited-assistant-commissioner-of-income-tax-177-2023</loc>
               <lastmod>2025-12-25T09:05:19.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-7-2-mumbai-patanjali-foods-limited-mumbai-ita-5708-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-om-sai-traders-mumbai-the-income-tax-officer-ward-3-1-mumbai-ita-6022-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-industries-limited-assistant-commissioner-of-income-tax-central-circle-30-delhi-anr-13405-2024</loc>
               <lastmod>2025-12-25T08:30:19.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-industries-limited-assistant-commissioner-of-income-tax-central-circle-30-delhi-anr-13411-2024</loc>
               <lastmod>2025-12-25T08:30:19.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/standard-chartered-grindlays-bank-ltd-dy-director-of-income-tax-ors-496-2018</loc>
               <lastmod>2025-12-25T08:30:19.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vedanta-limited-assistant-commissioner-of-income-tax-circle-25-1-6528-2023</loc>
               <lastmod>2025-12-25T10:11:07.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahender-kumar-jain-assistant-commissioner-of-income-tax-central-circle-3-delhi-and-anr-312-2025</loc>
               <lastmod>2025-12-25T08:30:21.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jvd-tours-and-travels-pvt-ltd-income-tax-department-400-2025</loc>
               <lastmod>2025-12-25T08:30:21.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anuj-agarwal-assistant-commissioner-of-income-tax-central-circle-4-new-delhi-and-anr-10848-2024</loc>
               <lastmod>2025-12-25T08:30:21.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhika-roy-and-prannoy-roy-pr-commissioner-of-income-tax-6-anr-582-2019</loc>
               <lastmod>2025-12-25T08:30:22.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhika-roy-and-prannoy-roy-pr-commissioner-of-income-tax-6-anr-582-2019</loc>
               <lastmod>2025-12-25T08:30:22.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjaybhai-arjunbhai-patel-mumbai-assistant-commissioner-of-income-tax-central-circle-1-surat</loc>
               <lastmod>2026-02-02T11:14:48.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eluri-prasad-rao-the-union-of-india-rep-by-its-union-principal-secretary-ministry-of-finance-and-revenue-department-new-delhi-india-and-others-19038-2023</loc>
               <lastmod>2025-12-25T10:40:23.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-university-development-centre-international-centre-union-of-india-30807-2024</loc>
               <lastmod>2025-12-25T10:45:18.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dasari-mahesh-union-of-india-and-central-board-for-direct-taxes-and-director-general-of-income-tax-investigation-and-principal-commissioner-of-income-tax-and-smt-kante-sravya-and-shri-kante-balarama-krishna-and-smt-kante-sarada-and-kante-kiran-krishan-7162-2023</loc>
               <lastmod>2025-12-25T10:45:18.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trr-institute-of-medical-sciences-and-mahavir-institute-of-medical-sciences-union-of-india-and-state-of-telangana-and-national-medical-commission-and-medical-assessment-and-ratings-board-and-kaloji-narayana-rao-university-of-health-sciences-42853-42920-43058-13940-13976-14011</loc>
               <lastmod>2025-12-25T12:00:25.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baljit-singh-income-tax-officer-ward-2-1-amritsar-35181-2024</loc>
               <lastmod>2025-12-25T08:55:18.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnikant-vithaldas-patel-ahmedabad-the-income-tax-officer-ward-3-2-4-now-ward-3-2-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-sarvodaya-sahakari-mandali-ltd-vadodara-nfac-delhi-present-jurisdiction-the-dy-cit-circle-2-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naman-bhanubhai-shah-ahmedabad-the-ito-ward-3-3-1-ahmedabad-ita-1113-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nandasan-juth-kelavani-mandal-mehsana-the-income-tax-officer-ward-exemption-palanpur-ita-1591-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devraj-builders-ahmedabad-the-pr-cit-3-ahmedabad-ita-124-ahd-2022</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shriram-narayan-tikde-nagpur-income-tax-ward-4-4-nagpur</loc>
               <lastmod>2026-01-27T06:14:51.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshbhai-kantilal-popat-surat-income-tax-officer-ward-2-2-1-surat</loc>
               <lastmod>2026-01-28T11:45:58.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-2-mumbai-mumbai-mukesh-d-ambani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-2-mumbai-mumbai-mukesh-d-ambani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-1-mumbai-royal-india-corporation-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-mumbai-dcit-central-circle-8-2-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-mumbai-acit-central-circle-8-2-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-e-2-1-mumbai-mumbai-mumbai-a-p-m-c-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mumbai-a-p-m-c-mumbai-dy-commissioner-of-income-tax-e-2-1-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-h-mutha-kalyan-dcit-cent-cir-1-thane-thane</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-kumar-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-duflon-industries-private-limited-mumbai-acit-1-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-lalit-maheshwari-kota-dcit-central-circle-kota-kota-ma-45-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ummat-human-help-sanstha-ajmer-ajmer-cit-exemption-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ummat-human-help-sanstha-ajmer-ajmer-cit-exemption-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tej-singh-sinsinwar-jaipur-ito-ward-1-2-alwar</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lintas-employees-holiday-assistance-trust-mumbai-ito-ward-22-2-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-india-nehru-palace-tonk-road-acit-dcit-tds-jaipur-ita-728-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-c-a-and-r-d-bank-ltd-the-assessment-unit-income-tax-department-and-the-principal-chief-commissioner-of-income-tax-karnataka-and-goa-and-the-income-tax-officer-381</loc>
               <lastmod>2025-12-25T09:40:17.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/memani-investment-amp-finance-pvt-ltd-mumbai-income-tax-officer-10-2-4-mumbai</loc>
               <lastmod>2026-01-13T08:45:45.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhogibhai-vithalbhai-patel-mehsana-the-acit-circle-gandhinagar-gandhinagar-ita-1824-ahd-2024</loc>
               <lastmod>2026-03-02T07:01:42.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/faridi-foundation-arrah-cit-exemption-patna</loc>
               <lastmod>2026-04-03T09:46:36.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godaddy-com-llc-gurugram-acit-circle-1-3-1-international-taxation-new-delhi-ita-1558-del-2022</loc>
               <lastmod>2026-01-13T09:16:05.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godaddy-com-llc-united-states-assistant-commissioner-of-income-tax-delhi-ita-3027-del-2023</loc>
               <lastmod>2026-01-13T09:16:05.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tsys-card-tech-limited-united-kingdom-dcit-circle-3-1-1-intl-taxation-new-delhi-ita-2126-del-2023</loc>
               <lastmod>2026-01-13T09:16:05.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-osd-range-10-new-delhi-ito-c-r-building-the-oriental-insurance-co-ltd-dariya-ganj-central-delhi</loc>
               <lastmod>2026-01-13T09:16:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capital-co-operative-thrift-and-credit-society-new-delhi-income-tax-officer-ward-43-6-delhi-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-d-goenka-tourism-corp-ltd-assistant-commissioner-of-income-tax-central-circle-15-delhi-anr-699-2025</loc>
               <lastmod>2025-12-25T08:25:19.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunte-and-drabu-consultants-pvt-ltd-income-tax-officer-ward-14-3-ors-6265-2023-6295-2023</loc>
               <lastmod>2025-12-25T08:25:19.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunte-and-drabu-consultants-pvt-ltd-income-tax-officer-ward-14-3-delhi-and-ors-6253-2023-6261-2023</loc>
               <lastmod>2025-12-25T08:25:19.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-s-cargo-movers-private-limited-chennai-assistant-commissioner-of-income-tax-corporate-circle-1-1-chennai-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-chennai-nallammal-deivasigamani-venkatachalam-erode</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/duraiswamy-chinnadurai-coimbatore-ito-ncw-4-4-coimbatore</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-abdul-cader-chennai-commissioner-of-income-tax-appeal-nfac-delhi</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-solaisamy-virudhunagar-ito-ncc-2-madurai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-non-corporate-circle-akmg-alloys-private-ltd-dindigul-ita-873-chny-2023</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sankaranarayanan-krishnamoorthy-chennai-ito-1-2-international-taxation-chennai-ita-178-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-madurai-smt-rajpriyam-rajapalayam-ita-2047-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2064-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-89-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanchi-periyava-trust-mysore-bengaluru-principal-commissioner-of-income-tax-exemptions-bengalauru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-paramanand-and-sons-bengaluru-income-tax-officer-ward-5-2-1-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-slk-software-private-limited-bengaluru-the-assistant-commissioner-of-income-tax-special-range-6n-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-2-1-bengaluru-bengaluru-chaitanya-properties-pvt-ltd-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/magadi-planning-authority-ramnagar-income-tax-officer-ward-3-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-elumalaiyan-aluminium-glass-house-salem-ito-ward-1-4-salem</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veeramalaichettiar-mani-salem-ito-ward-1-3-salem</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-chand-jain-chennai-dcit-cc2-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-chennai-macmillan-education-india-private-limited-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/same-deutz-fahr-italia-spa-italy-assistant-commissioner-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-central-circle-1-rajkot-smt-monghiben-tejabhai-ahir-gandhidham-kutch</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-teajbhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kumar-jaisinghani-prabhat-plaza-income-tax-officer-1-1-indore-indore</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-indore-bridgestone-india-private-limited-pune</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jai-bajrang-contractor-nagda-ito-ward-2-2-ujjain</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjabhai-alabhai-madam-devbhumi-dwarka-ito-wd-1-dwarka-jamnagar</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-kanaiyalal-desai-bhuj-acit-circle-gandhidham-gandhidham</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-jeenshashan-seva-shiksha-sanskar-sankul-trust-ujjain-income-tax-officer-exemption-ujjain</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-p-singla-construction-private-limited-delhi-deputy-commissioner-of-income-tax-chandigarh-ita-514-chandi-2023</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sukhminder-kaur-banur-income-tax-officer-ward-2-jagroan-jagroan</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chhaganbhai-mohanbhai-limbasiya-rajkot-the-income-tax-officer-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-chhotalal-vallabhadas-doshi-l-h-heir-smt-prabhavatiben-chhotalal-doshi-jamnagar-the-ito-ward-1-3-jamnagar</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-tirupati-agri-brokers-rajkot-the-ito-ward-1-2-4-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amitbhai-kamleshbhai-chauhan-rajkot-ito-wd-1-1-2-rkt-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hetalkumar-bhupendrabhai-joshi-rajkot-ito-ward-2-2-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-shri-rajnikant-mohanlal-bhalodia-rajkot-gujarat-ita-30-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/unicorn-dealtrade-pvt-ltd-kolkata-centralized-processing-centre-cpc-bengaluru</loc>
               <lastmod>2026-04-25T09:34:25.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-acit-central-circle-1-2-ahmedabad-m-s-sujan-infrastructure-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-05-04T09:38:55.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-dhamel-seva-sahkari-mandli-limited-dhamel-the-asstt-director-of-income-tax-cpc-bangaluru-ita-312-rjt-2022</loc>
               <lastmod>2026-05-11T10:13:08.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-v-n-exports-ahmedabad-the-acit-circle-5-2-1-ahmedabad</loc>
               <lastmod>2026-05-21T10:55:18.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trivandrum-district-electricity-board-employees-co-op-society-trivandrum-the-ito-wd-2-1-trivandrum</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puneet-verma-union-of-india-and-anr-8184-2023</loc>
               <lastmod>2025-09-18T06:59:00.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-2-kolkata-digvijay-vinimay-pvt-ltd-itat-284-2024</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-n-siva-kartikeya-and-ms-mounika-chintala-the-income-tax-officer-ward-6-1-hyderabad-and-the-joint-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-central-board-of-direct-taxes-1974-1975-of-2025</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prajay-properties-private-limited-the-deputy-commissioner-assistant-commissioner-of-income-tax-circle-5-1-hyderabad-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-assessment-unit-income-tax-department-national-e-assessment-centre-new-delhi-and-the-principal-commissioner-of-income-tax-4-i-t-towers-hyderabad-and-the-high-pitched-committee-local-committees-to-deal-with-taxpayers-grievances-from-high-pitch-o-o-the-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-and-the-joint-commissioner-appeals-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-and-the-central-board-of-direct-taxes-represented-by-its-chairman-department-of-revenue-ministry-of-finance-government-of-india-816</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/not-specified-in-the-document-and-not-specified-in-the-document-income-tax-department-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-1728</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-sandhya-the-income-tax-officer-ward-6-1-hyderabad-and-assessment-unit-income-tax-department-national-e-assessment-center-new-delhi-and-the-principal-commissioner-of-income-tax-1-hyderabad-and-the-joint-commissioner-appeals-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-and-the-central-board-of-direct-taxes-represented-by-its-chairman-219</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/patnala-srinivas-the-income-tax-officer-ward-10-4-hyderabad-127-2008</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dongfang-electric-corporation-ltd-commissioner-of-income-tax-international-taxation-and-transfer-pricing-and-commissioner-of-income-tax-appeal-cit-a-hyderabad-10-and-union-of-india-rep-by-its-secretary-department-of-revenue-ministry-of-finance-35796-36006-36007</loc>
               <lastmod>2025-09-18T07:02:21.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moonlight-equity-private-limited-successor-to-indo-crediop-private-limited-union-of-india-ors-6443-2023</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vidhya-vihar-sankul-trust-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asta-gamno-panino-aero-bharvani-sanstha-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-22-1-mumbai-raheja-legacy-trust-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-h-shah-huf-mumbai-national-faceless-appeal-centre-nfac-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-livinguard-technologies-pvt-ltd-navi-mumbai-dcit-15-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumana-arora-bangalore-income-tax-officer-ward-1-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shimoga-urban-development-authority-shivamogga-income-tax-officer-ward-1-tps-shimoga</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kempareddy-govindraj-bengaluru-assistant-commissioner-of-income-tax-central-circle-2-3-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/him-urja-private-limited-new-delhi-acit-circle-11-2-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dacit-14-1-1-mumbai-avendus-capital-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhingra-onion-company-delhi-income-tax-officer-ward-36-4-delhi-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganganagar-vehicles-pvt-ltd-delhi-ito-ward-10-1-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-jamshedpur-jamshedpur-m-s-jyoti-punj-education-welfare-society-jamshedpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhusudan-marotrao-mude-nagpur-assistant-commissioner-of-income-tax-central-circle-1-2-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashida-electronics-private-limited-thane-deputy-commissioner-of-income-tax-circle-1-thane</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baliraja-bahuuddeshiya-seva-sanstha-wardha-cit-exwmption-pune</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babita-kumari-gaya-acit-central-circle-3-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-srinivasa-chettiar-and-sons-and-p-pchandrasekaran-chettiar-tiruvarur-ito-ward-1-tiruvarur-tiruvarur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditya-gupta-chennai-non-corp-ward-17-6-chennai-chennai</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amar-kasera-huf-patna-acit-central-circle-1-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vetrivel-santhi-chennai-commissioner-of-income-tax-appeals-nfac-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/darshana-devi-panipat-jcit-panipat-range-panipat</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-new-delhi-r-v-buildtech-amusement-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-25-1-new-delhi-tata-teleservices-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kayun-palwal-haryan-assessment-unit-nfac-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-and-m-hennes-and-mauritz-retail-private-limited-new-delhi-assistant-commissioner-of-income-tax-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-uzair-delhi-office-of-the-income-tax-officer-ward-28-4-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-delhi-acit-central-circle-5-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maruthur-co-op-stores-ltd-k-1967-coimbatore-ito-non-corporate-ward-1-1-coimbatore</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gospel-india-ministries-chandrapur-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/spectris-technologies-pvt-ltd-gurgaon-ito-ward-24-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjeev-arora-new-delhi-joint-commissioner-of-income-tax-laxmi-nagar-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-sehdev-delhi-income-tax-officer-ward-30-1-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-7-1-delhi-delhi-dnk-roshans-departmental-stores-private-limited-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kayum-palwal-haryana-assessment-unit-nfac-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-5-1-1-income-tax-department-greatship-india-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sunil-kumar-sharma-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-4-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-4-bangalore-mr-d-k-shivakumar-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moradabad-development-authority-moradabad-dy-cit-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-surat-rana-samaj-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enrich-consulting-pvt-ltd-ahmedabad-the-income-tax-officer-ward-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-surat-rana-samaj-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-rafique-abdul-rahim-akola-ito-ward-2-akola</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-reena-mathur-indore-dcit-3-1-indore</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-khirod-nath-new-industrial-estate</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogomaya-charitable-trust-pune-the-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sahara-india-mutual-benefit-co-lucknow-dcit-central-circle-1-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/salva-welfare-trust-pandikkad-ito-exemption-ward-kozhikode</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-veena-rani-nigam-ghaziabad-ito-ward-2-2-5-ghaziabad-ghaziabad</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gaurav-singhal-new-delhi-ito-ward-17-4-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-tyagi-l-h-of-late-sh-ved-prakash-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gali-lakshmi-aruna-bellary-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addi-charitable-trust-new-delhi-cit-exemption-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/primary-agricultural-credit-co-operative-society-limited-tumkur-income-ta-officer-ward-2-tumkur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-enterprises-koppal-income-tax-officer-ward-2-koppal</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-spl-realtors-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-6-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-amrut-distilleries-private-limited-bangalore-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulermak-tpl-joint-venture-mumbai-dy-commissioner-of-income-tax-ershtwhile-26-1-now-dcit-41-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-34-kolkata-machinery-agencies-india-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muthurathinam-tiruppur-ito-ward-1-2-tiruppur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tirupati-minerals-and-industries-nagpur-dcit-or-acit-deputy-or-assistant-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/triveni-engineering-amp-industries-ltd-noida-acit-noida</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-krishnawati-yadav-raebareli-income-tax-officer-1-raibareli</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gospel-india-ministeries-chandrapur-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-mobile-services-limited-new-delhi-dcit-coimbatore</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samptrao-rangnath-deokate-pune-ito-ward-14-5-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jai-subhash-nagari-sahakari-pat-sanstha-maryadit-nagpur-ito-ward-1-2-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-kumar-bhagat-jamui-ito-ward-2-5-lakhisarai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indounique-flame-limited-nagpur-dcit-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratibha-vilas-patil-mumbai-nafc-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulermak-tpl-joint-venture-mumbai-dy-commissioner-of-income-tax-erstwhile-26-1-now-dcit41-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surat-diamond-cutting-and-polishing-cluster-spv-trust-surat-cit-exemption-ahmedabad-ita-1123-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarun-kumar-ratan-singh-rathi-mumbai-deputy-commissioner-of-income-tax-circle-32-1-mumbai-ita-2695-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gryffin-advisory-services-pvt-ltd-mumbai-deputy-commissioner-of-income-tax-circle-2-thane-ita-5533-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-46-4-kolkata-satyajit-das-howrah-ma-47-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepali-pramod-redij-dadar-mumbai-commissioner-of-income-tax-appeals-delhi-ita-4739-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurabh-agrotech-private-limited-alwar-dcit-central-circle-alwar-ita-711-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-choudhary-gurgaon-acit-central-circle-alwar-alwar-ita-597-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inder-kumar-vaswani-jaipur-deputy-commissioner-of-income-tax-central-circle-3-jaipur-ita-998-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lok-kalyan-vruddhashram-amp-charitable-trust-surat-cit-exemption-ahmedabad-ita-1122-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balwa-group-coop-society-gandhinagar-the-income-tax-officer-ward-1-mehsana-ita-1636-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravin-harchandrai-agarwal-huf-bhiwandi-income-tax-ward-1-1-kalyan-ita-4751-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-nagarajan-chandrashekhar-mumbai-international-tax-ward-2-1-1-mumbai-ita-4100-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-pune-chaudhary-attarsingh-yadav-pune-ma-270-pun-2022</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-12-1-1-mumbai-mumbai-arudha-traders-private-limited-mumbai-ita-1440-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-vivek-omprakash-abrol-mumbai-deputy-commissioner-of-income-tax-circle-22-1-mumbai-ita-3493-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/galaxy-concab-india-private-limited-jaipur-dcit-circle-3-jaipur-ita-1042-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-3-3-2-mumbai-mumbai-pramarica-aspf-ii-cyprus-holding-ltd-ctprus-ita-3041-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nihilent-limited-pune-pcit-2-pune-ma-69-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parag-motilal-savla-mumbai-assessing-officer-nfac-delhi-delhi-ita-4221-mum-2023</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-ashok-mundade-mumbai-income-tax-officer-ward-11-2-1-mumbai-ita-5084-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jethalal-gopalji-bhanushali-navi-mumbai-income-tax-officer-28-1-4-navi-mumbai-ita-5349-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dnyaneshwar-more-bigarshet-gramin-pat-puravatha-sahakari-sanstha-ltd-solapur-ito-ward-2-pandharpur-ita-2397-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanchar-gramin-bigarsheti-sahakari-patsanstha-maryadit-junnar-income-tax-office-ward-8-pune-ita-2432-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanchar-gramin-bigarsheti-sahakari-patsanstha-maryadit-junnar-income-tax-office-ward-8-pune-ita-2433-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veerakeralam-pacb-coimbatore-the-income-tax-officer-non-corp-ward-4-1-cbe-coimbatore-ita-1952-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/psb-constructions-madurai-ito-ncw-1-5-madurai-ita-2287-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veerakeralam-pacb-coimbatore-the-income-tax-officer-non-corp-ward-4-1-cbe-coimbatore-ita-1951-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-venkatesh-namakkal-ito-ward-1-tiruchengode-tirchengode-ita-2432-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/psb-constructions-madurai-ito-ncw-1-5-madurai-ita-2286-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-venkatesh-namakkal-itd-ward-1-tiruchengode-tirchungode-ita-2433-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-dipchand-kapadnis-nashik-ito-ward-1-1-nashik-ita-2429-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rupsingh-thansingh-patil-aurangabad-ito-ward-2-5-aurangabad-ita-2461-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dibakar-swain-chhoti-nikirai-kendrapara-ito-ward-kendrapada-kendrapada-ita-562-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhirubhai-bavabhai-gevaria-surat-income-tax-officer-ward-2-navsari-ita-689-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachi-desai-mumbai-acit-valsad-circle-valsad-ita-1041-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vignesh-associates-madurai-dcit-ncc-1-madurai-ita-2423-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-exemptions-kolkata-kolkata-rabindra-bharati-society-kolkata-ma-32-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shree-baalaji-engicons-limited-jharsuguda-deputy-commissioner-of-income-tax-central-circle-1-1-sambalpur-ita-296-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natraj-construction-co-mehsana-the-acit-circle-gandhinagar-gandhinagar-ita-775-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-h-l-infrastructure-salapada-itssa-13-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehers-handloom-private-limited-sonepur-acit-centeral-circle-1-bhubaneswar-itssa-5-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-balaji-engicons-limited-jharsuguda-odisha-the-deputy-commissioner-of-income-tax-central-circle-1-1-sambalpur-odisha-itssa-77-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saguna-mercantile-private-limited-mumbai-income-tax-officer-ward-11-1-3-mumbai-ma-261-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradyumna-agros-private-limited-hyderabad-acit-central-circle-2-4-hyderabad-ita-1033-hyd-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parveen-vpo-khanda-kheri-ito-ward-1-hisar-hisar-ita-4745-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parveen-vpo-khanda-kheri-assessment-unit-income-tax-department-hisar-ita-4746-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swaraswati-sisu-mandir-kabisuryanagar-ito-exemption-ward-berhampur-ita-389-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack-ita-557-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack-ita-561-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devidayal-aluminium-industries-p-ltd-new-delhi-dcit-ghaziabad-ita-4609-del-2016</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ghaziabad-m-s-devidayal-aluminium-industries-pvt-ltd-ghaziabad-ita-3850-del-2016</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-exemption-circle-patna-m-s-deo-mangal-memorial-trust-patna-ita-67-pat-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-new-delhi-round-square-exim-pvt-ltd-new-delhi-ita-8336-del-2019</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-new-delhi-round-square-exim-pvt-ltd-new-delhi-ita-8335-del-2019</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-new-delhi-round-square-exim-pvt-ltd-new-delhi-ita-8337-del-2019</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-5-1-1-noida-bidhan-chandra-choudhary-noida-ita-2061-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-enterprises-new-delhi-acit-circle-32-1-new-delhi-ita-2262-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-lal-bhikhulal-betul-ganj-betul-income-tax-officer-betul-ita-73-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-lochan-singh-patna-acit-circle-5-patna-ita-124-pat-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanguine-media-limited-chennai-pcit-3-chennai-chennai-ita-936-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-power-transmission-corporation-limited-bengaluru-acit-circle-4-3-1-bengaluru-ita-2221-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shyam-enterprise-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad-ita-37-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sai-krishna-developers-surat-pcit-1-surat-ita-528-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-income-tax-officer-ward-3-navsari-laxmiben-amratbhai-patel-navsari-ma-26-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-kumar-pandey-katni-income-tax-officer-3-katni-ita-122-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kler-wines-chandigarh-the-dy-commissioner-of-income-tax-circle-4-1-chandigarh-chandigarh-ita-711-chandi-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-radha-lakshmi-mannem-bangalore-income-tax-officer-ward-1-2-5-bangalore-ita-2208-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalpathru-lions-charitable-trust-tumkur-cit-exemptions-bangalore-ita-2205-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shail-y-patel-vadodara-dcit-circle-1-1-1-prev-circle-1-3-vadodara-ita-714-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foundation-one-infrastructures-pvt-ltd-coimbatore-acit-central-circle-1-coimbatore-sa-2-chny-2025</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalpathru-lions-charitable-trust-r-turuvekere-cit-exemptions-bangalore-ita-2204-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-institute-for-teacher-education-khetri-income-tax-officer-ward-1-4-guwahati-guwahati-ita-16-gty-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-international-new-delhi-dcit-central-circle-ii-faridabad-ita-1297-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agrasen-engineering-industries-private-limited-jaipur-national-e-assessment-centre-delhi-ita-1085-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-agarwal-jaipur-acit-central-circle-1-jaipur-ita-559-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-agarwal-jaipur-dcit-central-circle-1-jaipur-ita-572-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/welspun-mercantile-ltd-now-merged-with-m-s-mgn-agro-properties-pvt-ltd-mumbai-dcit-8-3-2-mumbai-ita-269-mum-2019</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gautam-tejraj-shah-mumbai-income-tax-officer-mumbai-ita-2742-mum-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/committee-khuddamin-darghjat-hadde-kalan-khultabad-aurangabad-income-tax-office-exemption-ward-aurangabad-aurangabad-ita-1665-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayesh-manshukhlal-palan-mumbai-acit-29-1-mumbai-ita-2410-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-32-1-mumbai-mumbai-fitrite-packers-mumbai-ita-4035-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pramarica-aspf-ii-cyprus-holding-ltd-ctprus-dcit-it-3-3-2-mumbai-mumbai-co-168-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/usha-patodia-kolkata-ito-ward-30-1-kolkata-ita-1969-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-kolkata-kohinoor-bengal-infrastructure-private-limited-kolkata-ita-1531-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhya-gujarat-vij-company-ltd-vadodara-the-pr-cit-1-vadodara-ita-191-ahd-2022</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varadha-steels-chennai-ito-ncw-10-3-chennai-ita-2650-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-p-marketing-mehsana-mehsana-the-ito-ward-1-mehsana-ita-987-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deep-energy-resources-ltd-ahmedabad-the-acit-circle-1-1-2-ahmedabad-ita-1129-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitachi-hi-rel-power-electronics-pvt-ltd-ahmedabad-the-acit-dcit-circle-2-1-1-ahmedabad-ita-1602-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-p-marketing-mehsana-mehsana-the-ito-ward-1-mehsana-ita-999-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-paota-c-road-varaha-infra-limited-paota-b-road-ita-160-jodh-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-exemption-kolkata-kolkata-ananda-nagar-development-society-south-24-parganas-ma-34-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhananjay-sanjogta-foundation-greater-noida-cit-exemption-lucknow-income-tax-department-cit-exemption-lucknow-ita-2465-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-singh-palwal-income-tax-officer-ward-2-1-nfac-faridabad-ita-3900-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-aadinath-education-and-charitable-trust-surat-cit-exemption-ahmedabad-ita-1128-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pramarica-aspf-ii-cyprus-holding-ltd-cyprus-dcit-it-332-mumbai-income-tax-co-138-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-p-marketing-mehsana-mehsana-the-ito-ward-1-mehsana-ita-986-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-gopal-nihchaldas-pariani-mumbai-ita-5778-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rana-iron-amp-power-ltd-muzaffarnagar-addl-cit-muzaffarnagar-ita-4407-del-2012</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varun-jain-ghaziabad-ito-ward-2-2-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-exemptions-new-delhi-water-management-and-plumbing-skills-council-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-chandra-construction-co-new-delhi-dcit-central-circle-19-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-chandra-construction-co-new-delhi-dcit-central-circle-19-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-21-1-new-delhi-rallison-electricals-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-p-s-reinforced-pipes-pvt-ltd-new-delhi-dcit-cc-ghaziabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-26-new-delhi-nine-corporate-inceptions-p-ltd-formally-known-as-m-s-skm-creation-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/designarch-infrasturcture-p-ltd-new-delhi-acit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/afreen-nakud-saharanpur-ito-wadr3-3-1-saharanpur</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhoop-singh-jaipur-ito-ward-1-4-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maithan-alloys-ltd-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ladu-ram-tonk-ito-ward-tonk-tonk</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-law-foundation-chennai-cit-exemption-chennai-chennai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujatha-muniraju-bangalore-income-tax-officer-ward-6-2-5-bangalore</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/expat-properties-india-limited-bengaluru-dcit-circle-2-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/miniswamappa-satish-bengaluru-income-tax-officer-ward-4-3-2-bangalore</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurmit-kaur-chandigarh-income-tax-officer-ward-1-3-chandigarh</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahibzada-timber-and-ply-private-limited-mohali-dcit-acit-central-circle-2-chandigarh</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/golden-wines-2673-phase-1-basant-avenue-dugri-ludhiana-naresh-kumar-meena-ito-ward-6-3-ludhiana-current-jurisdictional-a-o-ito-ward-6-1-ludhiana-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pakija-muktsar-deputy-commissioner-of-income-tax-cc-3-ludhiana-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navneet-kumar-sancheti-bhopal-cit-a-delhi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-surat-shri-sanjaybhai-arjunbhai-patel-surat</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zim-laboratories-limited-nagpur-assistant-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendrakumar-r-pandya-surat-ito-ward-3-1-3-surat</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunny-entertainment-p-ltd-panchkulla-dcit-central-circle-noida-co-13-del-2019</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siraj-ahmed-shah-mumbai-ward-42-1-4-and-cit-mumbai-ita-3815-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamal-clearing-and-forwarding-agency-private-limited-mumbai-income-tax-officer-ward-6-3-3-mumbai-ita-1575-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanera-impex-mumbai-ito-ward-8-4-mumbai-ita-5839-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanera-impex-mumbai-ito-ward-8-4-mumbai-ita-5841-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-piramal-chambers-dibya-trading-co-llp-mumbai-maharashtra-ita-4330-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanera-impex-mumbai-dcit-central-circle-8-4-mumbai-ita-5840-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-agarwal-huf-kolkata-acit-circle-37-kolkata-kolkata-ita-1149-kol-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-cit-central-circle-2-1-ahmedabad-m-s-zydus-lifesciences-limited-formerly-known-as-m-s-cadila-healthcare-ltd-ahmedabad-ma-62-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/unicorn-township-pvt-ltd-kolkata-ito-ward-2-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-mumbai-goenka-trading-co-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahle-anand-thermal-systems-private-limited-pune-dy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vitthal-nagari-sahakari-pat-sanstha-maryadit-kolhapur-kolhapur-income-tax-office-ward-1-1-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chemex-oil-private-limited-kolkata-acit-circle-7-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-it-3-2-1-mumbai-mumbai-air-india-building-mc-kinsey-and-company-singapore-pte-limited-ernst-and-young-llp-ca</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-gupta-lucknow-income-tax-officer-2-1-lucknow</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/menzel-engineering-india-pvt-ltd-mumbai-acit-circle-10-2-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjali-bhoomi-developers-navi-mumbai-ito-ward-28-1-1-navi-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-wd-2-1-kolkata-unicorn-enclave-p-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-k-enterprises-mumbai-dy-cit-cc-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nimesh-umakant-manania-mumbai-dcit-20-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ncw-3-5-chennai-smt-lakshmi-selvaraj-chennai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-acit-cpc-tds-ghaziaabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagruti-nagri-sahakari-patsanstha-myt-parli-vaijnath-parali-vaijnath-ito-ward-1-5-pune-pune</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-farooque-mohd-rafique-bagban-nandurbar-ito-ward-1-dhule</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joshi-technologies-international-inc-ahmedabad-the-ddit-international-taxation-i-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/union-bank-of-india-hyderabad-dy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamlesh-hasmukhlal-gajjar-huf-surat-ito-circle-1-3-surat</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-circle-1-1-hyderabad-andhra-bank-hyderabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-k-enterprises-mumbai-dy-cit-cc-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hari-ram-yadav-rewari-ito-ward-1-rewari</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujit-arun-taware-sangli-income-tax-officer-ward-1-sangli</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-central-gurugram-nectar-life-sciences-ltd-266-2024</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-bmtc-complex-koramangala-bangalore-and-the-assistant-commissioner-of-income-tax-circle-4-3-1-bmtc-building-koramangala-bangalore-95-karnataka-state-police-housing-and-infrastructure-development-corporation-ltd-ksphc-496</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-1-adobe-systems-software-ireland-ltd-474-2023</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-international-taxation-3-and-the-commissioner-of-income-tax-international-taxation-3-samsung-electronics-co-ltd-1029-2018</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/all-india-granites-and-stone-association-presently-known-as-federation-of-indian-granite-and-industry-the-assistant-commissioner-of-income-tax-exemptions-circle-1-57</loc>
               <lastmod>2025-09-18T06:53:24.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-narayan-reddy-jagadish-the-income-tax-officer-ward-4-3-3-bangalore-and-the-income-tax-officer-ward-5-3-2-bangalore-and-national-faceless-assessment-centre-and-the-principal-chief-commissioner-of-income-tax-bangalore-191</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/basavaraj-gurusiddappa-sindhur-income-tax-officer-tds-and-assistant-commissioner-of-income-tax-centralized-processing-cell-tds-and-bengaluru-development-authority-109548</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswati-tobacco-company-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-1-nippanni-100169-2015</loc>
               <lastmod>2025-09-18T06:53:24.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswati-tobacco-company-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-1-nippanni-100169-2015</loc>
               <lastmod>2025-09-18T06:53:24.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/randhir-kumar-begusarai-ito-ward-2-2-begusarai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-41-3-3-bkc-rajnish-bharti-huf-darukhana</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naresh-ganpatalal-jain-nerul-deputy-commissioner-of-income-tax-delhi</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/john-deere-india-pvt-ltd-pune-cit-a-dehi</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnish-bharti-huf-mumbai-the-income-tax-officer-20-3-1-mumbai-lalbaug-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-dheeraj-singh-sisodiya-kota-dcit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-dheeraj-singh-sisodiya-kota-dcit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/malegaon-mahanagar-palika-karmchari-sahakari-patsanstha-maryadit-pune-maharashtra-income-tax-officer-1-malegaon-malegaon-maharashtra</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lila-tejpal-jain-mumbai-commissioner-of-income-tax-appeals-delhi</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asia-investment-corporation-mauritius-limited-mumbai-deputy-commissioner-of-income-tax-int-taxation-1-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-1-3-1-mumbai-mumbai-sps-finquest-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bimbisar-nagar-nisarg-co-op-housing-society-ltd-mumbai-income-tax-officer-ward-41-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-rameshchandra-shah-mumbai-deputy-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-rameshchandra-shah-mumbai-deputy-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-meghalaya-cooperative-apex-bank-limited-shillong-dy-commissioner-of-income-tax-circle-shillong-shillong</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capacite-infraprojects-limited-mumbai-acit-dcit-central-circle-1-2-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capacite-infraprojects-limited-mumbai-acit-dcit-central-circle-1-2-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-5-2-1-mumbai-mumbai-iora-diamonds-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/international-gemmological-institute-india-ltd-mumbai-dy-cit-14-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiv-vegpro-private-limited-kota-pcit-udaipur-udaipur</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saima-construction-pvt-ltd-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/matrix-partners-india-investment-holdings-llc-mauritius-deputy-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sng-mercantile-private-limited-kolkata-i-t-o-ward-2-4-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhavna-motla-mumbai-assistant-commissioner-of-income-tax-circle-19-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrimati-shantadevi-ramkrishna-vijaywargiya-trust-indore-cit-exemption-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-2-2-kolkata-kolkata-sunrise-infraprojects-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jade-traders-private-limited-mumbai-cit-a-delhi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prof-rajendra-singh-shikshan-samiti-mandsaur-dcit-cpc-bengaluru-and-ito-exemption-ujjain-ujjain</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarun-kumar-goyal-huf-hyderabad-asst-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudha-murthy-boyina-hyderabad-ito-ward-12-6-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foster-wheeler-gb-limited-chennai-dcit-international-taxation-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-n-a-m-expressway-limited-delhi-acit-circle-5-1-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foster-wheeler-gb-limited-chennai-dcit-international-taxation-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bal-reddy-kandunuri-hyderabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uday-overseas-pvt-ltd-kolkata-i-t-o-ward-6-4-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-4-2-kolkata-aayakar-bhawan-poorva-kolkata-dhanlaxmi-tie-up-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-r-infraa-construction-deputy-commissioner-of-income-tax-central-circle-1-madurai-and-additional-commissioner-of-income-tax-central-range-madurai-and-assistant-commissioner-of-income-tax-central-circle-1-madurai-11496-2023-9763-2024-9827-2024</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panjampatty-primary-agricultural-co-operative-credit-society-the-chief-commissioner-of-income-tax-office-of-the-chief-commissioner-of-income-tax-income-tax-department-government-of-india-madurai-1809-to-1811-of-2025</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bangalore-pharmaceutical-and-research-laboratory-pvt-ltd-dy-commissioner-of-income-tax-364</loc>
               <lastmod>2025-09-18T06:53:07.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-late-p-v-veeranna-and-sri-chandru-p-v-income-tax-officer-ward-1-davanagere-and-income-tax-officer-ward-1-5-davanagere-and-income-tax-officer-ward-2-1-davanagere-and-national-faceless-assessment-centre-and-national-faceless-appeal-centre-delhi-337</loc>
               <lastmod>2025-09-18T06:53:07.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-2-faridabad-peakwood-reality-pvt-ltd-gurgaon</loc>
               <lastmod>2025-09-27T15:37:18.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-6-1-kolkata-pitrashish-marketing-enterprises-private-limited-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arnab-kumar-goswami-kolkata-i-t-o-ward-62-1-kolkata-kolkata-ita-1710-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-5-1-kolkata-kolkata-uco-bank-limited-kolkata-ita-288-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manik-pal-north-24-parganas-ito-ward-33-2-kolkata-ita-1968-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/archana-patna-ito-ward-4-1-patna-ita-338-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-ram-constructions-patna-ito-ward-6-5-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-patna-ito-ward-5-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/murari-prasad-khatri-patna-ito-ward-5-2-patna-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kumar-prasad-patna-dc-ac-cir-5-patna-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhim-sah-patna-ito-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-agrawal-bhilai-durg-income-tax-officer-ward-1-3-bhilai-durg</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunita-sherwani-raipur-raipur-income-tax-officer-4-1-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/scan-ispat-limited-raigarh-deputy-commissioner-of-income-tax-circle-1-1-bilaspur-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-bajpai-idgah-chowk-acit-circle-1-1-shri-ram-plaza</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nishant-jain-bilaspur-acit-central-circle-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-krishna-bhandari-bilaspur-income-tax-officer-ward-1-1-bilaspur-bilaspur-ita-526-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virendra-singh-parihar-bilaspur-income-tax-officer-ward-2-1-bilaspur-bilaspur-ita-530-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viola-singh-bilaspur-bilaspur-income-tax-officer-ward-1-4-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-utkarsh-sewa-sansthan-janjgir-champa-janjgir-champa-income-tax-officer-exemption-bilaspur-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunita-jain-mahasamund-mahasamund-income-tax-officer-mahasamund-mahasamund</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwan-mahaveer-jain-relief-trust-raipur-raipur-cit-exemption-bhopal-bhopal</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapuran-khandelwal-raipur-raipur-income-tax-officer-ward-4-1-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-bajpai-idgah-chowk-dcit-circle-1-1-shri-ram-plaza</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prem-singh-saluja-raipur-income-tax-officer-ward-2-raigarh</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/east-west-finvest-india-ltd-indore-acit-central-circle-bilaspur-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/east-west-finvest-india-ltd-indore-acit-central-circle-bilaspur-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-3-4-mumbai-mumbai-union-bank-of-india-erstwhile-corporation-bank-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meher-nosherwan-jehangir-mumbai-ito-ward-19-2-2-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/growmore-research-and-assets-management-mumbai-dcit-cc-4-1-erstwhile-dcit-31-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-rg-1-1-mumbai-hdfc-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-the-metropolitan-premises-co-op-society-ltd-mumbai-income-tax-officer-ward-23-2-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-hdfc-ltd-mumbai-dcit-2-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/daspur-block-i-co-operative-agricultural-marketing-society-limited-paschim-medinipur-a-c-i-t-ward-38-1-midnapur</loc>
               <lastmod>2025-12-11T03:30:37.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-1-1-2-mumbai-housing-development-finance-corporation-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-range-1-1-2-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ashar-it-park-thane-hemlata-sunil-phopalkar-thane-east-ita-5190-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-ramavatar-goenka-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-itssa-1-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-shri-kailash-ramavatar-goenka-ahmedabad-itssa-5-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-shri-kailash-ramavatar-goenka-ahmedabad-itssa-7-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/farmville-enterprise-vadodara-the-dy-cit-central-circle-1-vadodara-ita-648-ahd-2018</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-piyush-m-dobariya-vadodara-the-ito-ward-5-4-vadodara-ita-595-ahd-2020</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-reghubhai-bharwad-vadodara-the-ito-ward-1-2-1-vadodara-ita-597-ahd-2020</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/neeta-ganpatbhai-dabhi-ahmedabad-the-pcit-ahmedabad-1-ahmedabad-ita-1158-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/noble-construction-company-pune-dy-commissioner-of-income-tax-central-circle-1-1-pune-pune</loc>
               <lastmod>2025-10-13T10:31:43.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-sankalp-in-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sankalp-in-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/electronic-instrumantation-amp-control-private-limited-ahmedabad-the-ito-ward-2-1-1-previously-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-sankalp-in-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sankalp-in-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-acit-central-circle-1-2-ahmedabad-m-s-sujan-infrastructure-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-acit-central-circle-1-2-ahmedabad-m-s-sujan-infrastructure-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-janseva-trust-godhra-the-income-tax-officer-ward-4-1-2-vadodara-now-income-tax-officer-ward-1-godhra-godhra</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-1-ahmedabad-gujarat-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-ahmedabad-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-1-1-1-vadodara-vadodara-gujarat-state-electricity-corporation-limited-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-1-ahmedabad-gujarat-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-bandra-kurla-complex-devang-ajit-jhaveri-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-19-1-3-mumbai-goyam-jewels-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-mumbai-dcit-central-circle-8-2-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-mumbai-dcit-central-circle-8-2-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-h-mutha-kalyan-dcit-cent-cir-1-thane-thane</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cheers-interactive-india-pvt-ltd-mumbai-the-asst-commissioner-of-income-tax-circle-6-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-19-3-2-mumbai-legal-heir-of-late-shri-satish-indra-sharma-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-kumar-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-kumar-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-kumar-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-jai-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-chimanlal-sheth-mumbai-income-tax-officer-19-2-5-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-modasa-ekda-dasha-khadayta-stree-mandal-mumbai-ito-exem-ward-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quartz-commercial-pvt-ltd-income-tax-officer-ward-20-3-10-2025</loc>
               <lastmod>2025-12-25T08:25:19.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/verma-finvest-pvt-ltd-income-tax-office-ward-26-1-new-delhi-and-anr-13176-2024</loc>
               <lastmod>2025-12-25T08:25:19.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grid-solutions-oy-ltd-assistant-commissioner-of-income-tax-international-taxation-anr-1196-2022</loc>
               <lastmod>2025-12-25T08:25:19.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-puneet-dewan-deputy-commissioner-of-income-tax-central-circle-19-new-delhi-941-2025</loc>
               <lastmod>2025-12-25T08:05:43.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mainee-steel-works-pvt-ltd-new-delhi-dcit-central-circle-2-gurgaon</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-1-mumbai-mumbai-supreme-holdings-and-hospitality-india-limited-pune-ita-1437-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/crisil-limited-successor-in-interest-of-interest-of-erstwhile-crisil-risk-and-infrastruture-solutions-limited-mumbai-the-assistant-commissioner-of-income-tax-15-1-2-mumbai-ita-2952-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohit-bhargava-the-assistant-commissioner-of-income-tax-central-circle-31-delhi-3228-2023</loc>
               <lastmod>2025-12-25T08:30:19.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thiruvenkatachari-the-regional-passport-officer-madurai-and-muthurajan-18229</loc>
               <lastmod>2025-12-25T09:35:23.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-m-anitha-reddy-national-faceless-assessment-centre-assessment-unit-income-tax-department-and-the-income-tax-officer-ward-no-4-2-1-bengaluru-and-principle-commissioner-of-income-tax-bengaluru-2-35707</loc>
               <lastmod>2025-12-25T09:40:17.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sampath-thiruvalan-the-assessment-unit-income-tax-department-new-delhi-and-the-income-tax-officer-ward-1-1-trichy-3584</loc>
               <lastmod>2025-12-25T09:35:23.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capital-property-consultants-through-authorized-representative-mr-lalit-popli-assistant-commissioner-of-income-tax-central-circle-31-delhi-16238-2024</loc>
               <lastmod>2025-12-25T08:35:21.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-homes-infrastructure-pvt-limited-deputy-commissioner-of-income-tax-12927-2024</loc>
               <lastmod>2025-12-25T08:35:21.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karda-traders-p-ltd-delhi-acit-central-circle-26-delhi-co-22-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hasmukh-doulatram-amesar-raipur-ito-ward-4-1-nagpur-nagpur-ita-197-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karda-traders-p-ltd-delhi-acit-cc-26-new-delhi-co-24-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jks-impex-pvt-ltd-delhi-acit-central-circle-26-delhi-co-27-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1699-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tirupati-minerals-and-industries-nagpur-dcit-or-acit-deputy-or-assistant-commissioner-of-income-tax-center-circle-2-1-nagpur-ita-195-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-c-i-t-central-cir-2-1-nagpur-m-s-mahavir-coal-resources-pvt-ltd-ita-386-nag-2014</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-jsw-infrastruture-limited-mumbai-dcit-circle-5-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/israr-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-wd-1-kasargod-kasargod-m-s-the-kasargod-service-co-op-bank-ltd-kasargod</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-wd-1-kasargod-kasargod-m-s-the-kasargod-service-co-op-bank-ltd-kasargod</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-circle-1-1-hyderabad-andhra-bank-hyderabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/osi-energy-automation-india-private-limited-bangalore-dcit-circle-3-1-1-bangalore-bangalore</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashfaque-ahmed-mecca-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashfaque-ahmed-mecca-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashfaque-ahmed-mecca-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ibm-india-private-limited-bangalore-assistant-commissioner-of-income-tax-officer-circle-4-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-valapattanam-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-wd-1-kasargod-kasargod-m-s-the-kasargod-service-co-op-bank-ltd-kasargod</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viacom-18-media-pvt-ltd-mumbai-assistant-commissioner-of-income-tax-16-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-joint-commissioner-of-income-tax-osd-tds-circle-1-1-erstwhile-jurisdiction-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/happee-wines-puducherry-acit-cricle-1-puducherry-puducherry</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-joint-commissioner-of-income-tax-osd-tds-circle-1-1-erstwhile-jurisdiction-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/komalavally-prabhakaran-calicut-acit-circle-1-1-tps-kozhikode</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saiphia-technology-private-limited-bhopal-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac-delhi</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arya-agri-amp-aqua-private-limited-bhubaneswar-dcit-circle-1-1-bhubaneswar</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-bijesh-kumar-sahu-mayurbhanj-ito-ward-2-baripada</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-nandita-sau-mayurbhanj-income-tax-officer-ward-1-baripada</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baraka-newland-pvt-ltd-coimbatore-dcit-corporate-circle-2-coimbatore</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-circle-7-1-1-mumbai-income-tax-department-mumbai-modern-india-limited-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/doorvasachari-renu-kumar-hosur-ito-ward-1-hosur</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amogh-gajanan-swant-yavatmal-ito-ward-1-yavatmal</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-katowal-chetry-golaghat-ito-ward-golaghat-golaghat</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/luit-academic-development-society-jorhat-ito-w-2-3-exem-guwahati-guwahati</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kenneth-blah-shillong-income-tax-officer-ward-2-shillong</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/luit-academic-development-society-jorhat-ito-w-2-3-exem-guwahati-guwahati</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeewak-welfare-society-nagpur-nagpur-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-tilak-raj-hoshiarpur-dcit-international-taxation-chandigarh</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-kolkata-pushpak-infrastructure-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-kolkata-third-wave-business-aids-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mosarrat-perween-kolkata-ito-ward-61-4-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varun-kumar-agrawal-patna-ito-ward-6-4-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-lal-choudhary-jaipur-acit-circle-4-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhakrishna-nagar-sahakari-pat-sanstha-ltd-malkapur-ito-ward-2-khamgaon</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vallachira-service-co-op-bank-ltd-thrissur-the-ito-ward-2-1-thrissur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-asstt-cit-central-circle-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-asstt-cit-central-circle-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-chhapolia-cuttack-ito-ward-2-3-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kannur-district-merchants-co-operative-society-limited-kannur-ito-ward-1-and-tps-kannur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-cardamom-planters-marketing-co-operative-society-limited-kumily-acit-delhi-delhi</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-narayana-sales-and-services-edapally-kochi-dcit-corporate-cir-1-1-kochi</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kannur-district-merchants-co-operative-society-limited-kannur-ito-ward-1-and-tps-kannur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpue-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaju-krishnan-palakkad-ito-ward-1-tps-palakkad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-k-enterprises-mumbai-dy-cit-cc-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-7-1-kolkata-kolkata-chemex-oil-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiva-speciality-yarns-ltd-ludhiana-the-dy-commissioner-of-income-tax-circle-i-ludhiana</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-usha-satish-salvi-mumbai-assistant-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-8-pune-mahale-anand-thermal-systems-pvt-ltd-pune</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viacom-18-media-pvt-ltd-mumbai-assistant-commissioner-of-income-tax-16-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/israr-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayeshbhai-becharbhai-chovatiya-surat-income-tax-officer-ward-2-3-2-surat</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-asst-cit-central-circle-aayakar-bhawan-shelter-square</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-asst-cit-central-circle-aayakar-bhawan</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-7-1-kolkata-kolkata-chemex-oil-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumedh-sopanrao-manwar-washim-ito-ward-2-akola-akola</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indian-magic-eye-private-limited-pune-ito-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sukiba-management-services-private-limited-nashik-maharashtra-acit-circle-1-nashik-nashik-maharashtra</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-dudhaganga-vedganga-sahakari-sakhar-karkhana-ltd-kolhapur-acit-jcit-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shirish-singh-tehra-nanded-income-tax-officer-ward-1-nanded</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nishesh-jain-agra-umesh-chand-kashyap-agra</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ch-rama-rao-vijayawada-income-tax-officer-ward-3-4-vijayawada</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ambala-board-of-education-chandigarh-income-tax-officer-chandigarh</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-prop-ms-kk-agro-industries-loha-bazar-ahmedgarh-punjab-jatin-abbi-the-deputy-commissioner-of-income-tax-central-circle-3-ludhiana-punjab</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sardar-vallabh-bhai-patel-sansthan-trust-bhopal-cit-exemption-bhopal-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-brooks-laboratories-ltd-baddi-acit-circle-panchkula</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-asim-chennai-ito-ncw-3-3-chennai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sivan-chandran-palakkad-the-ito-ward-5-palakkad</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mystery-of-mothers-ganapati-tower-income-tax-officer-ward-i-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krushi-sampark-baro-income-tax-officer-exemption-cuttack</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smruti-ranjan-sahu-girla-road-ito-jeypore-ward-jeypore</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vilavattam-service-co-operative-bank-ltd-no-337-thrissur-income-tax-officer-ward-2-4-thrissur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vilavattam-service-co-operative-bank-ltd-no-337-thrissur-income-tax-officer-ward-2-3-thrissur-thrissur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-shipyard-employees-muthual-and-public-welfare-trust-perumanur-office-of-the-income-tax-officer-exemption-ward-kochi</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/primera-medical-technologies-private-limited-hyderabad-dcit-circle-5-1-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-education-officer-dehradun-cit-a-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udai-ram-gurgaon-ito-ward-4-1-gurgaon-gurgaon</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopalapillai-sreekumar-sooranad-kunnathoor-income-tax-officer-central-circle-2-bbn-central-circle-ii-bbn</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oriya-samaj-nagpur-nagpur-cit-exemption-pune-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandhya-rajesh-bhele-chandur-bazar-amravati-income-tax-officer-ward-1-amravati</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditya-plaza-makers-pvt-ltd-kolkata-dcit-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/infoanalytica-consulting-private-limited-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tirupati-minerals-and-industries-nagpur-dcit-or-acit-deputy-or-assistant-commissioner-of-income-tax-central-circle-2-1-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gimatex-kamgar-karmachari-pat-sanstha-hinganghat-dist-wardha-ito-ward-2-wardha</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chatterjee-resource-pvt-ltd-kolkata-ito-ward-11-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gayatri-parivar-rachnatmak-trust-vadodara-the-ito-ward-exemption-vadodara</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-shipyard-employees-mutual-and-public-welfare-trust-cochin-ito-exemption-ward-kochi</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/falguni-s-mehta-ahmedabad-the-ito-ward-1-2-1-vadodara</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-chandrapur-chandrapur-janardan-shyam-bihari-singh-chandrapur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-thakur-dehradun-ito-ward-1-1-1-1-dehradun-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rachana-builders-and-developers-amravati-ito-ward-5-amravati</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/salilkumar-mahukarrao-majgaonkar-nagpur-ito-ward-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-assistant-commissioner-of-income-tax-circle-1-1-1-dehradun-senior-citizen-home-complex-welfare-society-greater-noida</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prem-chand-gupta-alwar-ito-ward-2-3-alwar</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-alwar-alwar-alwar-zila-dugdh-utpadak-sahakari-sangh-ltd-alwar</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-saini-jaipur-nfac-delhi</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-kumar-pachori-pratapgarh-dcit-circle-intl-tax-jaipur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natural-herbals-seeds-u-s-nagar-acit-circle-2-kashipur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natural-herbals-seeds-u-s-nagar-acit-circle-2-kashipur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natural-herbals-seeds-udham-singh-nagar-dcit-circle-2-kashipur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-2-2-kashipur-natural-herbals-seeds-u-s-nagar</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahara-india-mutual-benefit-co-lucknow-acit-cc-6-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-i-lucknow-lucknow-m-s-sahara-india-mutual-benefit-co-ltd-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shanti-chemsteel-pvt-ltd-muzaffarnagar-jcit-muzaffarnagar</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/triveni-engineering-amp-industries-ltd-noida-addl-cit-new-delhi</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raju-biswas-kolkata-i-t-o-ward-24-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-noida-m-s-triveni-engineering-amp-industries-ltd-noida</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarvajanik-seva-trust-mumbai-dcit-cir-26-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-it-2-2-1-mumbai-mumbai-priya-niranjan-hiranandani-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-vimladevi-parasmal-jain-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cent-circle-1-3-nagpur-radhika-vegetable-oils-pvt-limited-vizianagaram</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagirath-devidatta-murarka-nagpur-income-tax-officer-ward-3-3-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagirath-devidatta-murarka-nagpur-the-income-tax-officer-ward-3-3-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joyshish-amarendranath-maitra-akola-assistant-commissioner-of-income-tax-circle-akola-akola</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagirath-devidatta-murarka-nagpur-the-income-tax-officer-ward-3-3-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-1-3-nagpur-r-b-s-d-and-f-n-das-export-firm-vizianagaram</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-khare-nagpur-dcit-acit-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-khare-nagpur-dcit-acit-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chanakya-agro-products-pvt-ltd-patna-ito-ward-2-1-patna</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punam-vishnuraj-motwani-mumbai-ito-27-2-5-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ghanshyam-k-kevadiya-huf-surat-ito-1-3-6-surat</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dyaneshwari-multi-state-urban-co-operative-credit-society-limited-ahmednagar-deputy-commissioner-of-income-tax-central-circle-4-3-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-9-3-pune-shri-agrasen-maharaj-nagari-sahakari-pathsanstha-maryadit-pune</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-dhule-sharad-anandrao-deore-dhule</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palm-court-m-premises-co-operative-society-limited-mumbai-ito-ward-30-2-5-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-1-aurangabad-aurangabad-shri-balaji-ramchandra-ande-latur</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/preeti-das-telangana-income-tax-officer-circle-12-pune-pune</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayanashrama-tapovanam-thrissur-cit-exmption-kochi</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/st-alphonsa-timbers-and-traders-private-ltd-kochi-ito-tds-kochi-ita-928-coch-2022</loc>
               <lastmod>2025-12-05T10:42:48.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/standard-treads-private-limited-kottayam-dcit-circle-amp-tps-kottayam-ita-602-coch-2023</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-agrawal-biroli-bazar-ito-ward-3-1-purnea-purnia</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/excelra-knowledge-solutions-private-limited-hyderabad-dcit-circle-8-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lycos-internet-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/integrated-gas-controls-technologies-private-limited-hyderabad-income-tax-officer-ward-2-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhu-sudhan-reddy-biddal-hyderabad-income-tax-offier-ward-9-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geethika-enterprises-hyderabad-income-tax-officer-ward-11-4-hyderabad-hyderabad-ita-1239-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/janapareddy-venkatarao-visakhapatnam-income-tax-officer-ward-1-1-visakhapatnam-ita-312-viz-2023</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/skill-promoters-holding-and-leasing-private-limited-hyderabad-dcit-central-circle-2-3-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cyient-limited-hyderabad-dcit-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srinivas-gourishetty-warangal-income-tax-officer-ward-3-warangal</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-16-new-delhi-bullion-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-jain-haryana-dcit-central-circle-31-new-delhi-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/three-c-universal-developers-private-limited-new-delhi-pcit-central-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-loomba-through-constituted-power-of-attorney-holder-tejasvi-chaudhary-assistant-commissioner-of-income-tax-circle-int-tax-2-2-1-ors-17466-2024</loc>
               <lastmod>2025-12-25T08:35:21.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-kumar-agrawal-and-vimal-agrawal-and-vinod-agrawal-union-of-india-through-enforcement-directorate-1434</loc>
               <lastmod>2025-12-25T10:30:23.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satyajeet-ghosh-union-of-india-through-the-secretary-ministry-of-mines-and-chairman-cum-managing-director-mineral-exploration-and-consultancy-ltd-and-director-finance-mineral-exploration-and-consultancy-ltd-and-head-of-department-internal-audit-wing-mineral-exploration-and-consultancy-ltd-5896</loc>
               <lastmod>2025-12-25T10:30:21.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-lucent-iron-and-steel-traders-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-and-the-principal-joint-commissioner-cgst-and-central-excise-tikrapara-dhamtari-road-raipur-212</loc>
               <lastmod>2025-12-25T10:30:24.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barmer-lignite-mining-co-ltd-c-scheme-jaipur-dcit-circle-6-jaipur-ita-459-jpr-2023</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sun-pharmaceutical-industries-ltd-income-tax-officer-anr-8444-2018</loc>
               <lastmod>2025-12-25T07:50:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ved-prakash-sharma-alwar-income-tax-officer-bhiwadi</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/semac-consultants-limited-formerly-known-as-revathi-equipment-limited-assessment-unit-income-tax-department-national-faceless-assessment-centre-ministry-of-finance-and-the-deputy-commissioner-of-income-tax-circle-6-1-1-bengaluru-32736</loc>
               <lastmod>2025-12-25T09:40:17.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/energy-swaraj-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamal-kishor-t-rathi-mumbai-dcit-4-3-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vsoft-technologies-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-17-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/re-sustainability-limited-formerly-known-as-ramky-enviro-engineers-limited-hyderabad-acit-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chetna-organic-farmers-association-hyderabad-cit-exemption-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanthety-naga-rama-lakshmi-vara-prasad-machilipatnam-income-tax-officer-ward-1-machilipatnam</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-kumar-jeswani-vijayawada-income-tax-officer-ward-2-2-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunadharaju-naga-venkata-ramakrishna-raju-ganapavaram-mandal-income-tax-officer-ward-1-tanuku</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitender-kumar-new-delhi-ito-ward-32-4-new-delhi-ita-3317-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sms-concast-ag-new-delhi-acit-circle-3-1-2-int-tax-new-delhi-ita-1443-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prateek-nagpal-delhi-acit-central-circle-14-delhi-ita-466-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subodh-gupta-delhi-acit-circle-62-1-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-ramkesh-basist-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-02-new-delhi-ashish-garg-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aggarwal-sabha-rewari-cit-e-chandigarh</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-m-s-mahamaya-exports-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mapsko-builders-private-limited-gurugram-jcit-osd-circle-75-1-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-hospitality-private-limited-new-delhi-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-delhi-accil-steels-processors-pvt-ltd-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-vimoni-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-27-3-new-delhi-wonder-mold-plast-pvt-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-exemption-ward-1-4-delhi-mehta-charitable-prajnalaya-trust-regd-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grohe-india-private-limited-imt-manesar-gurgaon-assessment-unit-income-tax-department-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-kallappa-shadakshari-tiptur-income-tax-officer-ward-1-tiptur</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanchi-periyava-trust-mysore-bengaluru-principal-commissioner-of-income-tax-exemptions-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-venkatesh-reddy-bengaluru-income-tax-officer-ward-4-3-2-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brindle-homes-trust-bengaluru-commissioner-of-income-tax-exemptions-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bharath-institute-of-schooling-education-bengaluru-the-commissioner-of-income-tax-exemptions-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-xiaomi-technology-india-private-limited-bangalore-dcit-central-circle-2-1-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palo-alto-networks-india-technologies-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-5-1-1-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-chennai-nallammal-deivasigamani-venkatachalam-erode</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-property-association-of-baptist-churches-pvt-ltd-chennai-ito-exemption-ward-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-g-boopathi-vellore-ito-ward-2-vellore</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-malliga-chennai-ito-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-property-association-of-baptist-churches-pvt-ltd-chennai-ito-exemption-ward-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-2082-neruperuchal-primary-agricultural-cooperative-credit-society-tirupur-income-tax-officer-ward-1-4-tirupur-tirupur</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakashchand-jain-chennai-dcit-central-circle-2-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakashchand-jain-chennai-dcit-central-circle-2-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-chennai-mahindra-holidays-and-resorts-india-limited-chennai-ita-1561-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tvs-motor-co-ltd-chennai-pcit-chennai-3-ita-1643-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ltu-1-chennai-m-s-royal-sundaram-general-insurance-company-limited-chennai-ita-493-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shobika-k-p-complex-tuticorin-the-income-tax-officer-ward-4-income-tax-office-tuticorin-ita-2131-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-namakkal-cooperative-housing-society-limited-namakkal-ito-ward-1-namakkal-namakkal-ita-2182-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2058-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2065-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2075-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-muthu-cine-service-bangalore-deputy-commissioner-of-income-tax-central-circle-2-1-bangalore-ita-1629-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-muthu-cine-service-bangalore-deputy-commissioner-of-income-tax-central-circle-2-1-bengaluru-ita-1630-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-muthu-cine-service-bangalore-deputy-commissioner-of-income-tax-central-circle-2-1-bengaluru-ita-1654-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandrashekar-hemanth-bengaluru-income-tax-officer-ward-7-2-4-bangalore-bengaluru-ita-1677-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/biluve-dharme-prasanna-shimoga-income-tax-officer-ward-1-shimoga-ita-1905-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-sajeena-ibrahim-kaleel-l-r-of-late-mohammed-yahya-mogral-chootaravalap-mangalore-the-income-tax-officer-ward-1-1-mangaluru-ita-1660-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srirampura-prathamika-krishi-pathina-sahakara-sangha-limited-chitradurga-the-income-tax-officer-ito-ward-1-chitradurga-ita-1731-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-1-bareilly-shri-sachit-kumar-agarwal-bareilly-ita-396-lkw-2020</loc>
               <lastmod>2026-01-09T09:47:59.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-chetan-sharma-kanpur-principal-commissioner-of-income-tax-central-kanpur-ita-344-lkw-2019</loc>
               <lastmod>2026-01-09T09:47:59.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eui-limited-gurugram-deputy-assistant-commissioner-of-income-tax-gurugram</loc>
               <lastmod>2026-01-13T08:54:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-16-3-new-delhi-mauve-star-realtors-p-ltd-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jd-iron-pvt-ltd-delhi-ward-13-1-delhi-delhi</loc>
               <lastmod>2026-01-13T09:16:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dayalu-iron-and-steel-private-limited-ito-ward-1-2-fbd</loc>
               <lastmod>2026-01-13T09:16:05.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capital-co-operative-thrift-and-credit-society-new-delhi-national-e-assessment-centre-delhi-jao-income-tax-officer-ward-43-6-delhi-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-ghaziabad-friends-land-developers-ghaziabad</loc>
               <lastmod>2026-01-13T09:16:05.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/giesecke-devrient-india-pvt-ltd-gurgaon-acit-osd-delhi-sa-333-del-2024</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sagar-jewellers-porbandar-dcit-circle-2-1-jamnagar-ita-222-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-pankajkumar-odhhavjibhai-lumbhani-rajkot-the-a-c-i-t-central-circle-2-rajkot-ita-234-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-swaminarayan-mandir-trust-rampar-the-ito-exemption-ward-1-rajkot-ita-340-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rashmikant-valji-bhalodia-rajkot-gujarat-the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-co-3-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-rudrawal-chhatri-road-income-tax-officer-mandsaur-mp</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/monika-bhavesh-dhruve-jamnagar-income-tax-officer-ward-3-jamnagar</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atul-finlease-jamnagar-dcit-circle-2-1-jamnagar</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-kumar-gandhidham-income-tax-officer-ward-2-gandhidham</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-k-m-modi-kautumbic-trust-porbandar-adit-cpc-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hetalkumar-bhupendrabhai-joshi-rajkot-ito-ward-2-2-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sureshbhai-raghubhai-thorat-valsad-ito-ward-7-vapi-ita-426-srt-2024</loc>
               <lastmod>2026-01-28T11:42:13.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-hasmukhbhai-shah-vadodara-the-income-tax-officer-ward-3-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gandharva-mahavidhyalaya-trust-ahmedabad-the-ito-exemption-ward-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-commissioner-of-income-tax-central-circle-1-3-ahmedabad-m-s-aaryavart-infrastructure-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-jaysingbhai-purohit-jivrajpark-ito-ward-3-3-2-pratyaksha-kar-bhawan</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akash-nareshbhai-panchal-ahmedabad-ito-ward-1-2-1-ahmedabad-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-sarvodaya-sahakari-mandali-ltd-vadodara-nfac-delhi-present-jurisdiction-the-dy-cit-cicle-2-1-1-vadodara</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajuri-steels-amp-tmt-bars-pvt-ltd-jalna-dy-cit-central-circle-2-aurangabad</loc>
               <lastmod>2026-02-18T11:15:15.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/basu-tea-pvt-ltd-the-union-of-india-18470</loc>
               <lastmod>2026-02-03T10:35:20.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ghanshyam-pragjibhai-nakrani-ahmedabad-the-ito-ward-1-intl-taxn-ahmedabad-ita-1500-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meenakshi-yadav-ahmedabad-the-income-tax-officer-ward-4-1-1-ahmedabad-ita-1558-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tekni-engineering-pvt-ltd-ahmedabad-the-ito-ward-4-1-1-ahmedabad-ita-1855-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sinuj-vijayan-vadakkencherry-ito-ward2-palakkad</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-3-queens-road-bengaluru-shri-kempareddy-govindraju-domlur-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/att-logistics-private-limited-principal-commissioner-of-income-tax-bengaluru-01-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac-and-assistant-commissioner-of-income-tax-circle-1-1-2-bengaluru-and-assistant-commissioner-of-income-tax-circle-1-1-1-bengaluru-29671</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a2592-mangalappatty-primary-agricultural-co-operative-credit-society-rep-by-its-secretary-s-amina-the-chief-commissioner-of-income-tax-office-of-the-chief-commissioner-of-income-tax-income-tax-department-government-of-india-madurai-1808-to-1811-of-2025</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-police-building-construction-corporation-pvt-ltd-and-mr-hemant-kumar-principal-chief-commissioner-of-income-tax-and-commissioner-of-income-tax-and-joint-commissioner-of-income-tax-and-deputy-commissioner-of-income-tax-and-assistant-commissioner-of-income-tax-1459-of-2022-and-8563-of-2023</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-advocates-welfare-fund-trustee-committee-the-income-tax-officer-ward-1-2-1-and-the-principal-commissioner-of-income-tax-1-bengaluru-35537</loc>
               <lastmod>2025-09-18T06:53:24.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumar-agarwal-income-tax-department-by-the-income-tax-officer-ward-1-bidar-201214-2023</loc>
               <lastmod>2025-09-18T06:53:24.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-5-kolkata-shri-sawankumar-t-jajoo-271-2024</loc>
               <lastmod>2025-09-18T07:06:14.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-2-kolkata-carolina-food-and-industries-private-limited-169-2024</loc>
               <lastmod>2025-09-18T07:06:14.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-rainbow-vincom-pvt-ltd-itat-219-2024</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vuenow-infotech-pvt-ltd-union-of-india-and-directorate-of-enforcement-jalandhar-zonal-office-punjab-30014-2024-32476-2024</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yee-kay-technocrat-private-limited-commissioner-goods-and-service-tax-commissionerate-faridabad-60-2011</loc>
               <lastmod>2025-09-18T07:04:45.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-international-taxation-3-and-the-commissioner-of-income-tax-international-taxation-3-samsung-electronics-co-ltd-1029-2018</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-1-adobe-systems-software-ireland-ltd-474-2023</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-1-adobe-systems-software-ireland-ltd-474-2023</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dongfang-electric-corporation-ltd-commissioner-of-income-tax-international-taxation-and-transfer-pricing-and-commissioner-of-income-tax-appeal-cit-a-hyderabad-10-and-union-of-india-rep-by-its-secretary-department-of-revenue-ministry-of-finance-35796-36006-36007</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dongfang-electric-corporation-ltd-commissioner-of-income-tax-international-taxation-and-transfer-pricing-and-commissioner-of-income-tax-appeal-cit-a-hyderabad-10-and-union-of-india-rep-by-its-secretary-department-of-revenue-ministry-of-finance-35796-36006-36007</loc>
               <lastmod>2025-09-18T07:02:21.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nisa-d-o-gattar-the-principal-chief-commissioner-of-income-tax-ap-and-ts-and-tax-recovery-officer-1-o-o-pcit-1-hyderabad-and-the-assistant-commissioner-of-income-tax-circle-6-1-hyderabad-telangana-and-the-assistant-commissioner-of-income-tax-circle-14-1-hyderabad-telangana-35753</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/caspian-impact-investment-adviser-pvt-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-new-delhi-and-the-deputy-commissioner-of-income-ac-guards-masab-tank-hyderabad-and-the-union-of-india-government-of-india-north-block-new-delhi-and-the-deputy-commissioner-of-income-tax-circle-tds-1-1-income-tax-towers-ac-guards-masab-tank-hyderabad-500004-telangana-state-and-the-union-of-india-through-the-secretary-ministry-of-finance-government-of-india-north-block-new-delhi-110101-2113</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/xl-energy-limited-and-jupiter-city-developer-i-limited-and-adwaita-navigations-private-limited-income-tax-department-and-union-of-india-and-yes-bank-limited-776-and-921-of-2025</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jarnail-singh-union-of-india-and-others-565-2025</loc>
               <lastmod>2025-09-18T07:00:30.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tech-mahindra-limited-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-ayakar-bhavan-basheerbagh-hyderabad-and-additional-commissioner-of-income-tax-central-range-3-ayakar-bhavan-8th-floor-basheerbagh-hyderabad-and-deputy-commissioner-of-income-tax-central-circle-1-basheerbagh-hyderabad-23255-2011</loc>
               <lastmod>2025-09-18T07:01:52.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-3-siemens-mobile-communication-spa-493-2023-494-2023-495-2023</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tilak-raj-singh-union-of-india-and-ors-772-2018</loc>
               <lastmod>2025-09-18T06:57:56.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nicdc-neemrana-solar-power-limited-jeevan-bharti-building-dcit-circle-seven-one</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balasaheb-arjun-malawade-solapur-ito-ward-2-3-solapur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-b-enterprises-dehradun-dcit-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kk-tourist-home-kannur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-education-officer-dehradun-cit-a-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tirupati-minerals-and-industries-nagpur-dcit-or-acit-deputy-or-assistant-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-1-ahmedabad-dharmesh-kalidas-patel-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankit-construction-nagpur-dcit-circle-1-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/genspares-supply-corporation-kolkata-i-t-o-ward-30-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswati-sangha-barpali-bargarh-odisha-income-tax-officer-exemption-ward-cuttack</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rushabh-udayan-modi-ahmedabad-the-ito-ward-3-3-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-b-enterprises-dehradun-dcit-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oriya-samaj-nagpur-nagpur-cit-exemption-pune-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jugal-chandra-saikia-guwahati-income-tax-officer-ward-1-3-guwahati</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shekhar-bajirao-bhilare-mahabaleshwar-i-t-o-ward-4-satara-satara</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-picklu-paul-karimganj-assistant-commissioner-of-income-tax-circle-silchar-silchar</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-education-officer-dehradun-cit-a-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jugal-chandra-saikia-guwahati-income-tax-officer-ward-1-3-guwahati</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-1-1-bhopal-bhopal-m-p-state-minor-forest-produce-t-and-d-limited-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-1-1-bhopal-bhopal-m-p-state-minor-forest-produce-t-and-d-limited-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshat-bansal-dehradun-dcit-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshat-bansal-dehradun-dcit-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-m-s-sahara-india-commercial-corporation-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rhc-holding-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-8-kolkata-kolkata-m-s-sahara-india-mutual-benefit-co-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/triveni-engineering-amp-industries-ltd-noida-acit-noida</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cent-circle-1-3-nagpur-mor-alloys-private-limited-vizianagaram</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandan-kumar-samastipur-ito-ward-3-4-samastipur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avinash-dudhe-hinganghat-income-tax-officer-ward-1-wardha</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-chandrapur-nitin-subhash-sharma-chandrapur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-2-1-1-vadodara-vadodara-damodardas-mohanlal-chokshi-vadodara-ita-554-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-gandhinagar-district-co-operative-credit-society-limited-gandhinagar-the-ito-ward-1-previously-ward-4-gandhinagar-ita-1747-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-singh-palwal-income-tax-officer-ward-2-1-nfac-faridabad-ita-3898-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/malcolm-darayes-pestonji-vasai-mumbai-dcit-central-circle-2-thane-thane-mumbai-ita-3431-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bussa-industrial-premises-co-operative-society-limited-mumbai-ito-22-1-3-piramal-chambers-mumbai-ita-4856-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dosti-realty-limited-mumbai-assistant-commissioner-of-income-tax-mumbai-ita-5897-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rajesh-asrani-mumbai-income-tax-officer-23-3-1-mumbai-ita-5963-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shahnaj-near-bherudanji-well-income-tax-officer-ward-2-income-tax-office-ita-712-jodh-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-power-transmission-corporation-limited-bengaluru-acit-circle-4-3-1-bangalore-ita-2220-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-medical-services-and-infrastructure-corporation-limited-patna-dcit-circle-1-patna-ita-363-pat-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-enterprise-vyara-nfac-delhi-ito-ward-1-bardoli-income-tax-office-bardoli-ita-1034-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-exemptions-kolkata-indira-trust-hooghly-ma-35-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-1-1-jabalpur-shri-indrabhan-singh-rathore-narsinghpur-ita-234-jab-2018</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagadish-boloor-mangalore-assistant-commissioner-of-income-tax-circle-1-tps-mangalore-ita-1884-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-rajnikant-joshi-ahmedabad-gujarat-the-deputy-commissioner-of-income-tax-ahmedabad-gujarat-ita-367-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foundation-one-infrastructure-pvt-ltd-coimbatore-acit-central-circle-1-coimbatore-sa-4-chny-2025</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/poonam-marwaha-amritsar-acit-dcit-cen-cir-amritsar-ita-306-asr-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foundation-one-infrastructures-pvt-ltd-coimbatore-acit-central-circle-1-coimbatore-sa-5-chny-2025</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hemant-behl-solan-income-tax-officer-income-tax-officer-ita-691-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-cit-central-circle-sambalpur-aayakar-bhawan-sambalpur-shree-balaji-engicon-limited-belpahar-rs-ita-320-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-sambalpur-sambalpur-m-s-shree-balaji-engicons-pvt-ltd-jharsuguda-ita-141-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehers-handloom-private-limited-sonepur-acit-central-circle-1-bhubaneswar-itssa-1-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-laxmidhar-mishra-tukuna-itssa-11-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-laxmidhar-mishra-tukuna-itssa-10-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-h-l-infrastructure-salapada-itssa-14-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-laxmidhar-mishra-tukuna-itssa-7-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srs-buildcon-pvt-ltd-new-delhi-dcit-central-circle-ii-faridabad-ita-7431-del-2019</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-aggarwal-new-delhi-ito-ward-49-3-new-delhi-ita-1040-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-jks-impex-pvt-ltd-delhi-ita-201-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-karda-traders-p-ltd-delhi-ita-200-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-aggarwal-new-delhi-ito-ward-49-3-new-delhi-ita-1035-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-ludhiana-ludhiana-avinash-singla-khanna-ita-814-chandi-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack-ita-555-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ghosaldanga-adibasi-seva-sangha-birbhum-cit-exempt-kolkata-kolkata-ita-939-kol-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhushan-steel-ltd-new-delhi-acit-central-circle-3-new-delhi-new-delhi-ita-1494-del-2018</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-exemption-circle-patna-m-s-deo-mangal-memorial-trust-patna-ita-65-pat-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhushan-steel-ltd-new-delhi-acit-central-circle-3-new-delhi-ita-4650-del-2018</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/davinder-jeet-singh-sirhind-income-tax-officer-ward-1-gobindgarh-sirhind-ita-204-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manikant-nutritions-foods-private-limited-new-delhi-ito-ward-5-2-2-noida-ita-282-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagbir-singh-new-delhi-ito-ward-2-2-gurgaon-ita-3833-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjunath-vishnusa-habib-hubli-assistant-commissioner-of-income-tax-central-wing-central-circle-hubli-ita-80-pan-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shah-traders-mumbai-commissioner-of-income-tax-appeals-nfac-mumbai-ita-5564-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mridula-jha-jena-mumbai-international-tax-ward-3-1-1-mumbai-ita-4844-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashashreee-developers-pune-income-tax-officer-3-tds-pune-ma-37-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brandix-intimate-india-private-limited-atchutapuram-mandal-deputy-commissioner-of-income-tax-circle-3-1-visakhapatnam-ita-286-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-chandulal-sheth-ahmedabad-dcit-circle-3-3-ahmedabad-ita-1868-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/riddhi-siddhi-enterprises-mumbai-income-tax-officer-ward-41-2-4-mumbai-ita-4357-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-kolkata-uniglobal-papers-private-limited-kolkata-ita-2182-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-chandulal-sheth-ahmedabad-the-acit-circle-3-1-1-ahmedabad-ita-1879-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-2-3-1-mumbai-kotak-mahindra-bank-ltd-mumbai-ita-4103-mum-2023</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dsp-investment-pvt-ltd-mumbai-nfac-mumbai-ita-5804-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ebrahim-noormohamed-mumbai-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-nfac-delhi-delhi-ita-5359-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bavangam-navgam-bhavsar-care-charitable-trust-surat-cit-exemption-ahmedabad-ita-1125-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maheshbhai-maganbhai-patel-virol-income-tax-officer-wars-1-3-1-petlad-petlad-ita-726-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-and-r-infraspace-private-limited-navsari-principal-commissioner-of-income-tax-valsad-valsad-ita-532-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praduyman-kumar-sharma-meerut-acit-circle-14-2-new-delhi-ita-2136-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kiran-kumar-kammili-visakhapatnam-income-tax-officer-ward-international-taxation-visakhapatnam-ma-9-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjari-housing-projects-llp-maharashtra-the-deputy-director-of-income-tax-centralized-processing-centre-bengaluru-bandra-kurla-complex-mumbai-ita-3368-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aura-securities-private-limited-ahmedabad-the-acit-circle-1-1-1-ahmedabad-ita-850-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmesh-kanubhai-patel-surat-income-tax-officer-ward-2-3-1-aaykar-bhavan-majura-gate-surat-surat-ita-173-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hotel-malvan-samudra-mumbai-commissioner-of-income-tax-appeals-nfac-mumbai-ita-4885-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pebblebay-developers-pvt-ltd-santacruz-west-mumbai-dcit-circle-13-1-2-mumbai-aaykar-bhavan-m-k-road-mumbai-ita-5980-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navnit-mulchand-shah-anand-assistant-commissioner-of-income-tax-anand-ma-144-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-cuttack-maa-tarini-transport-private-limited-barbil-koenjhar-ita-454-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-tds-cuttack-maa-tarini-transport-private-limited-barbil-keonjhar-ita-455-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-sambalpur-sambalpur-m-s-shree-balaji-engicons-pvt-ltd-jharsuguda-itssa-1-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-h-l-infrastructure-salapada-itssa-15-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narender-goud-tigulla-hyderabad-ito-ward-9-1-hyderabad-ita-737-hyd-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rambir-singh-gurugram-commissioner-of-income-tax-appeals-income-tax-ita-1063-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-rafique-abdul-rahim-akola-ito-ward-2-akola</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamlesh-narang-gwalior-income-tax-officer-ward-1-3-gwalior-gwalior</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reserve-bank-cooperative-society-ltd-jaipur-ito-ward-6-2-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-khirod-nath-new-industrial-estate</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-nanded-nanded-latur-district-central-co-op-bank-ltd-latur</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-kedar-jagdish-mankar-pune-assistant-commissioner-of-income-tax-circle-8-pune-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/george-sumesh-ernakulam-ito-ward-1-amp-tps-aluva</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anand-and-mandal-associates-nagpur-ito-ward-2-1-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sahara-india-mutual-benefit-co-ltd-lucknow-dcit-central-circle-1-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sahara-india-mutual-benefit-co-ltd-lucknow-dcit-central-circle-1-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-noida-m-s-triveni-engineering-amp-industries-ltd-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bt-e-serv-india-pvt-ltd-new-delhi-acit-circle-5-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-tyagi-l-h-of-late-sh-ved-prakash-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jai-prakash-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-beaver-automotive-private-limtied-bengaluru-the-assistant-commissioner-of-income-tax-circle-1-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-4-2-mumbai-mumbai-birla-group-holdings-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parijat-foundation-pune-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arti-dhall-new-delhi-dcit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-dcit-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-2-nagpur-shri-madhusudan-m-mude-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-amit-arvind-bande-gadchiroli-income-tax-officer-ward-1-chandrapur-chandrapur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditya-gupta-chennai-non-corp-ward-17-6-chennai-chennai</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olive-tree-trading-pvt-ltd-pune-ito-circle-2-pune-pune</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-baidyanath-memorial-trust-bhubaneswar-ito-exemption-circle-bhubaneswar</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chitra-jaikumar-chennai-national-faceless-assessment-income-tax-department</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-shakti-foundation-chennai-ito-exemptions-ward-3-chennai</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-madurai-a-rangasamy-engineers-private-limited-madurai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-kalpana-chennai-ito-ncw-5-1-chennai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-wd-2-1-civil-lines-datamatic-system-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-anbuvel-rajan-chennai-acit-central-range-1-chennai-chennai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-amrut-distilleries-private-limited-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-jigar-hemant-shah-mumbai-acit-circle-27-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bassein-catholic-coop-bank-ltd-vasai-assessment-unit-income-tax-department-qureshi-mansion-gokhale-road-thane</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asis-kumar-bhattacharyya-burdwan-i-t-o-ward-1-1-burdwan-burdwan</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/benu-gupta-meerut-dcit-cental-circle-meerut</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/choice-hospitality-india-p-ltd-new-delhi-acit-circle-6-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kayum-palwal-haryan-assessment-unit-nfac</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ayodhya-faizabad-developement-authority-faizabad-dy-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moradabad-development-authority-moradabad-dcit-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pazhambalacode-service-co-operative-bank-limited-no-p-492-palakkad-ito-ward-5-palakkad-palakkad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/savan-sabeer-bangalore-income-tax-officer-ward-1-kalpetta</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-4-bangalore-mr-d-k-shivakumar-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baneesh-malappuram-ito-ward-2-tirur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sunil-kumar-sharma-bengaluru-deputy-commissioner-of-income-tax-centralised-processing-centre-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kempareddy-govindraj-bengaluru-assistant-commissioner-of-income-tax-central-circle-2-3-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalamandir-jewellers-limited-surat-dcit-circle-1-1-1-surat</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aatmaunnati-amp-vsa-bharatiya-shri-gurubhakat-swanand-premal-mandal-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashvi-foundation-charitable-trust-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shalimar-charitable-trust-ahmedabad-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-22-3-6-mumbai-piramal-chambers-lalbaug-saremal-nihalchand-jain-worli</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-abhijit-uttamrao-deshmukh-beed-acit-circle-3-aurangabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-19-1-new-delhi-pentair-thermal-management-india-private-limited-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikhil-gajanan-patil-kadegaon-sangli-income-tax-officer-ward-5-sangli-sangli-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-mysore-sharpwatch-investigation-security-services-pvt-ltd-mysore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakar-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-4-2-new-delhi-bses-rajdhani-power-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-c-house-amp-garden-condominium-mumbai-ito-ward-17-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-c-house-amp-garden-condominium-mumbai-income-tax-officer-17-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulshan-tyagi-indirapuram-income-tax-officer-ward-1-2-ghaziabad-ghaziabad</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-krishna-foundation-haryana-cit-exemptions-chandigarh-haryana</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ezspend-prepaid-payment-solutions-private-limited-new-delhi-dcit-circle-7-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gautam-techno-sanitation-pvt-ltd-delhi-dcit-circle-10-1-new-delhi-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharam-pal-singh-ghaziabad-income-tax-officer-ward-2-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-krishna-foundation-haryana-cit-exemptions-chandigarh-haryana</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanikram-fatehchand-changlani-ulhasnagar-thane-ito-ward-2-5-kalyan-ita-2199-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jankalyan-gramin-bigarsheti-sahakari-pathsanstha-maryadit-asond-ratnagiri-income-tax-officer-ratnagiri-ita-2439-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-7-1-kolkata-kolkata-hi-tech-systems-and-services-limited-kolkata-ita-1318-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tanaji-kedari-sapkal-kolhapur-ito-ward-1-kolhapur-ita-2478-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gorle-appalaswamy-visakhapatnam-income-tax-officer-ward-2-5-visakhapatnam-ita-475-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moturu-chandra-sekhara-rao-usa-the-income-tax-officer-ward-2-1-vijayawada-ita-474-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shankarlal-a-chordia-jalgaon-ito-wd-2-3-jalgaon-ma-248-pun-2022</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/solace-capital-services-private-limited-ahmedbad-income-tax-officer-ward-4-1-1-ahmedabad-ahmedabad-co-38-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashashree-builders-and-developers-pune-income-tax-e-assessment-pune-ma-36-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepa-shinde-mumbai-income-tax-officer-22-1-6-mumbai-ita-2679-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-gopal-nihchaldas-pariani-mumbai-ita-5771-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gourishankar-education-society-satara-cit-exemption-pune-ita-1234-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dineshbhai-mohanbhai-patel-surat-the-asst-commissioner-of-income-tax-circle1-2-surat-ma-17-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-faridabad-ito-ward-i-1-faridabad-ita-1040-del-2018</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chheda-lal-shukla-noida-ito-ward-1-2-noida-ita-1573-del-2020</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-international-delhi-dcit-central-circle-ii-faridabad-ita-1294-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-uttara-kejriwal-kolkata-d-d-i-t-inv-3-3-kolkata-kolkata-bma-5-kol-2022</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dataflow-services-india-private-limited-noida-dcit-circle-7-1-delhi-co-25-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishan-dev-verma-jaipur-ito-ward-1-4-jaipur-jaipur-ita-432-jpr-2022</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-tara-kejriwal-kolkata-d-d-i-t-inv-3-3-kolkata-kolkata-bma-6-kol-2022</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-3-3-mumbai-welspun-mercantile-ltd-mumbai-ita-1062-mum-2019</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-2-mumbai-mumbai-dhirubhai-hirachand-ambani-mumbai-ita-4324-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-legal-heir-of-late-mr-dhirubhai-hirachand-ambani-mumbai-dcit-cc-8-2-mumbai-mumbai-co-215-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subhashchandra-keshavlal-barot-ahmedabad-the-ito-intl-taxn-1-ahmedabad-ita-550-ahd-2022</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-g-mohan-kumar-tiruvellore-ito-ward-1-thiruvallur-ita-2521-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-p-marketing-mehsana-mehsana-the-ito-ward-1-mehsana-ita-985-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/metrocity-homes-dharampeth-assistant-commissioner-of-income-tax-central-cirlcle-2-1-nagpur-nagpur-ita-329-nag-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lokmanya-shikshan-prasara-k-mondal-sangli-sangli-income-tax-officer-exemption-ward-kolhapur-kolhapur-ita-2508-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karda-traders-p-ltd-new-delhi-acit-cc-26-new-delhi-co-21-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mula-parisar-serva-seva-sangh-sonai-exemption-ward-1-1-nsk-nashik-ita-632-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-janusing-pawar-yavatmal-income-tax-officer-ward-1-yavatmal-ita-403-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/qubix-business-park-private-limited-pune-deputy-commissioner-of-income-tax-circle-8-pune-pune-ita-1994-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chincholimath-muragayya-vinayak-athani-belagavi-income-tax-officer-ward-4-belagavi-belagavi-ita-217-pan-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/d-m-educational-charitable-society-barnala-income-tax-officer-ward-1-barnala-ita-854-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indus-biotech-limited-pune-the-assistant-commissioner-of-income-tax-circle-1-1-pune-pune-ita-122-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/psb-constructions-madurai-ito-ncw-1-5-madurai-ita-2288-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-coimbatore-ms-viswa-and-devji-diamonds-pvt-ltd-coimbatore-ita-327-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-international-delhi-dcit-central-circle-ii-faridabad-ita-1296-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-goat-farms-p-ltd-chennai-acit-corporate-circle-5-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiraz-muhammed-basheer-bangalore-ito-ward-1-puducherry</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dev-fuels-mavungal-agencies-a-kanhangad-ito-kasargod</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nine-corporate-inception-pvt-ltd-formerly-known-as-m-s-skm-creation-pvt-ltd-delhi-acit-central-circle-26-delhi</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/seva-samarpan-charitable-trust-khambhat-anand-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagdish-chand-kurukshetra-income-tax-officer-ward-1-kurukshetra-haryana-kurukshetra-haryana</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-ankur-co-operative-housing-society-ltd-mumbai-income-tax-office-ward-41-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-nandita-sau-mayurbhanj-income-tax-officer-ward-1-baripada</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-manoh-cooperative-agriculture-service-society-ltd-village-manoh-distt-hamirpur-ito-ward-hamirpur</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arya-agri-amp-aqua-private-limited-bhubaneswar-dcit-circle-1-1-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avm-autos-pudukottai-ito-ward-1-pudukottai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/caregiver-saathi-foundation-goregaon-mumbai-dy-director-of-income-tax-cpc-bengluru-dy-director-of-income-tax-cpc-bengluru</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-circle-7-1-1-mumbai-income-tax-mumbai-modern-india-limited-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharayu-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kumar-cooperative-housing-society-ltd-mumbai-jao-mum-w-22-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-3-2-1-mumbai-m-s-jindal-drugs-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mantra-yog-gau-seva-trust-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sangeeta-bafna-mewari-bazar-beawar-income-tax-officer-beawar</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-jayantilal-shah-mumbai-dcit-central-circle-4-3-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suchitra-shashikant-khavare-hatkanangle-kolhapur-income-tax-officer-ichalkaranji</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nainu-bhadu-surat-ito-ward-1-bardoli</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarika-zende-pune-income-tax-officer-ward-14-5-pune-pune</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rimple-saxena-panvel-ito-ward-2-panvel</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inderjeetkaur-balvindersingh-kohli-mumbai-income-tax-officer-30-1-5-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nimesh-umakant-manania-mumbai-dcit-20-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-puducherry-happee-wines-puducherry</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-6-1-mumbai-bkc-mumbai-sharad-nagnath-rajbhoj-pune</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravinder-jain-huf-dehradun-ito-ward-2-2-dehradun</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-officer-tds-ward-kollhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/umesh-p-mahansaria-huf-surat-dy-commr-of-income-tax-circle-1-3-surat-surat</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminirayan-thakur-sindhudurga-income-tax-officer-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/union-bank-of-india-erstwhile-andhra-bank-mumbai-dy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-k-enterprises-mumbai-dy-cit-cc-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nemichand-jain-kalani-nagar-indore-ito-4-1-aayakar-bhawan</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rotary-club-of-chennai-gems-charitable-trust-chennai-cit-exemptions-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-kumar-chatrath-ghaziabad-ito-ward-1-5-ghaziabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-rafeeque-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-little-kanhaya-knitwears-ludhiana-dcit-cc-3-ludhiana</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-arora-huf-ludhiana-ito-ward-2-1-ludhiana</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nandlal-patna-ito-patna</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-iqbal-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-valapattanam-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-metropolitan-premises-co-op-society-ltd-mumbai-incomet-tax-officer-ward-23-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gold-ancher-exim-private-limited-khar-west-mumbai-income-tax-officer-ward-12-2-1-aaykar-bhavan</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashfaqufe-ahmed-mecca-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punam-vishuraj-motwani-mumbai-ito-27-2-5-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-k-enterprises-mumbai-dy-cit-cc-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santosh-reddysheetywar-adilabad-ito-ward-1-nirmal</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-7-1-kolkata-kolkata-chemex-oil-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-income-tax-department-ska-techinfra-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanush-foundation-hyderabad-ito-exemptions-ward-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ch-lekh-raj-educational-and-charitable-trust-yamuna-nagar-haryana-assistant-commissioner-of-income-tax-exemptions-circle-2-chandigarh-chandigarh</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-shillong-shillong-achula-darneichong-sailo-shillong</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-tdk-india-limited-formerly-known-as-epcos-india-pvt-ltd-kolkata-dcit-cir-11-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/buro-happpold-limited-mumbai-deputy-commissioner-of-income-tax-international-taxation-1-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mritrayee-das-kolkata-dcit-cir-27-1-haldia-haldia</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-usha-satish-salvi-mumbai-assistant-commissioner-of-income-tax-central-circle</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jermel-s-accademy-siliguri-i-t-o-ward-1-4-siliguri-siliguri</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-7-1-delhi-sonepar-india-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/genus-paper-boards-ltd-moradabad-dcit-central-circle-moradabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raman-pillai-sivasankara-pillai-baltana-dcit-international-taxation-circle-chandigarh</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veediyarasampalayam-powerloom-weavers-co-op-production-and-sales-society-ltd-namakkal-ito-tds-ward-salem</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mantra-yog-gau-seva-trust-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/soni-and-brothers-surat-ito-ward-2-3-6-surat</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-k-enterprises-mumbai-dcit-central-circle-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lanxess-india-private-limited-thane-income-tax-officer-wagle-industrial-estate</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanera-impex-mumbai-ito-ward-8-4-mumbai-ita-5838-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanera-impex-mumbai-ito-ward-8-4-mumbai-ita-5837-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhavanji-jugaji-thakor-ahmedabad-the-income-tax-officer-ward-3-3-1-ahmedabad-ma-131-ahd-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhananjay-sanjogta-foundation-noida-cit-exemption-income-tax-department-cit-exemption-lucknow-ita-2464-del-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikram-tatyaba-chatur-satara-income-tax-office-ward-3-satara-ita-2376-pun-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwa-glass-and-ceramics-pvt-ltd-ahmedabad-dcit-circle-3-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwa-glass-and-ceramics-pvt-ltd-ahmedabad-dcit-circle-3-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kewal-fulchand-gudhaka-bhiwandi-circle-1-kalyan-kalyan</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-rameshchandra-shah-mumbai-deputy-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-i-t-3-2-2-mumbai-mumbai-m-s-mott-macdonald-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-5-2-1-mumbai-mumbai-iora-diamonds-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nitesh-agarwal-jaipur-deputy-commissioner-of-income-tax-jaipur</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saima-construction-pvt-ltd-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banwarilal-bhalotia-college-asansol-i-t-o-ward-1-1-asansol-asansol</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanlaxmi-tie-up-private-limited-mumbai-dcit-central-circle-4-2-kolkata-aayakar-bhawan-poorva-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saima-construction-pvt-ltd-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulermak-tpl-joint-venture-mumbai-the-national-faceless-appeal-centre-commissioner-of-income-tax-appeals-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-unihealth-consultancy-limited-mumbai-dcit-8-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-4-1-1-mumbai-mumbai-robeco-institutioneel-emerging-markets-fonds-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-4-1-1-mumbai-mumbai-robeco-qi-institutional-emerging-markets-enhanced-index-equities-fund-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-cit-5-1-1-mumbai-mumbai-blue-star-diamonds-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jade-traders-private-limited-mumbai-mumbai-cit-a-delhi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-42-3-1-mumbai-shradha-harshit-saiya-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nemichand-jain-huf-berasia-pcit-central-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samarthan-centre-for-development-support-bhopal-dcit-exemption-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaikh-samim-kolkata-i-t-o-ward-50-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sammilani-teachers-training-college-kolkata-ito-ward-1-3-exemption-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shridhar-pachghare-guruji-dnyan-prabodhini-amravati-commissioner-of-income-tax-exemptions-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumedh-sopanrao-manwar-washim-ito-ward-2-akola-akola</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumedh-sopanrao-manwar-washim-ito-ward-2-akola-akola</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-panvel-panvel-dist-raigad-shaileshkumar-dineshbhai-patel-tal-mhasala</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandragupt-shephards-welfare-association-bhiwandi-cit-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amarlal-thavardas-panjwani-amravati-income-tax-officer-ward-5-amravati</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shekhar-bajirao-bhilare-mahabaleshwar-i-t-o-ward-4-satara-satara</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhubala-indrakumar-parmar-pali-ito-ward-4-panvel-panvel</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chotelal-mewalal-gupta-sindhudurg-income-tax-officer-kudal</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-dudhganga-vedganga-sahakari-sakhar-karkhana-ltd-kolhapur-acit-jcit-kolhapur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/poona-district-education-association-pune-cit-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-mohanlal-agrawal-jalna-income-tax-officer-ward-1-jalna-jalna</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-national-bank-dal-lake-dharamshala-cantt-dy-commisisoner-of-income-tax-tds-panchkula</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narsapur-christian-hospital-association-west-godavari-income-tax-officer-exemption-ward-rajahmundry</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/allahabad-development-authority-allahabad-acit-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-exemption-agra-agra-munna-lal-dau-dayal-and-sons-charitable-trust-mathura</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jarnail-singh-bilaspur-principal-commissioner-of-income-tax-1-chandigarh</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jarnail-singh-bilaspur-principal-commissioner-of-income-tax-1-chandigarh</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trivandrum-district-electricity-board-employees-co-op-society-trivandrum-the-ito-wd-2-1-trivandrum</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kk-tourist-home-kannur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-c-park-trichur-dcit-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/desh-mitter-gaind-panchkula-income-tax-officer-ward-1-panchkula-panchkula-haryana</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vazrapukotturu-primary-agricultural-cooperative-credit-society-limited-srikakulam-income-tax-officer-ward-1-srikakulam</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-c-park-thrissur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-asim-chennai-ito-ncw-3-3-chennai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sellamuthu-jyothi-karur-ito-ward-1-karur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-hind-mercantile-corporation-p-ltd-namakkal-dcit-cc-1-4-chennai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aastha-rehab-care-society-nimoi-complex-income-tax-officer-exemption-cuttack</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mystery-of-mothers-ganapati-tower-income-tax-officer-ward-i-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vilavattam-service-co-operative-bank-ltd-no-337-thrissur-income-tax-officer-ward-2-3-thrissur-thrissur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankuran-koraput-ito-berhampur-berhampur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-circle-4-1-1-ahmedabad-m-s-shah-foils-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumedh-sopanrao-manwar-washim-ito-ward-2-akola-akola</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nam-group-aslali-ahmedabad-ao-cpc-bangalore-present-the-ito-ward-3-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pandalapaka-primary-agricultural-co-op-society-ltd-east-godavari-income-tax-officer-ward-1-kakinada</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nithi-educational-trust-dakshina-kannada-commissioner-of-income-tax-exemptions-bangalore</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-k-gujral-punjab-technical-university-kapurthala-dcit-exemptions-circle-1-chandigarh</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fact-cd-employees-co-operative-credit-society-ltd-no-e-709-ernakulam-ward-1-and-tps-aluva-ernakulam</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-chennai-united-india-insurance-company-limited-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nispera-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-godrej-amp-boyce-mfg-co-ltd-mumbai-dcit-circle-14-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siddhi-paragbhai-patel-khambhat-the-ito-ward-1-3-1-petlad-ita-1264-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-ahmedabad-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-gujarat-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sankalp-in-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-cit-central-circle-1-1-ahmedabad-priyablue-shipping-private-ltd-mumbai</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-cit-central-circle-1-1-ahmedabad-priyablue-shipping-private-ltd-mumbai</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dipti-anuj-pathak-ahmedabad-the-ito-ward-5-2-2-ahmedabad-ita-1680-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-ramavatar-goenka-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-itssa-3-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarun-kumar-goyal-huf-hyderabad-deputy-commissioner-of-income-tax-circle-2-2-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/coromandel-cables-p-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bal-reddy-kandunuri-adilabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foster-wheeler-gb-limited-chennai-dcit-international-taxation-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/toppan-merrill-technology-services-private-limited-chennai-income-tax-officer-nungambakkam-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sourabh-kumar-soni-ashoknagar-m-p-ito-ashoknagar-ashoknagar</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/coromandel-cables-p-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-6-1-mumbai-air-india-building-nariman-point-mumbai-buldana-urban-coop-credit-society-ltd-buldana</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-rg-4-1-mumbai-deutsche-equities-india-p-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-nizamuddin-mansoorali-sayani-mumbai-income-tax-officer-wd-17-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-shekhar-dadarkar-prop-m-s-s-d-construction-mumbai-assistant-commissioner-of-income-tax-31-3-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jadopur-shukul-prathmik-krishi-sakh-society-ltd-gopalganj-ito-siwan-siwan</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-m-joshi-memorial-medical-association-pune-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-dheeraj-singh-sisodiya-kota-dcit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anshul-anil-goel-pune-dy-commissioner-of-income-tax-1-1-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-14-1-2-mumbai-aakar-bhavan-foodlink-services-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-14-1-2-mumbai-aayakar-bhavan-mumbai-foodlink-services-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marshall-produce-brokers-company-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-3-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/neumec-builders-pvt-ltd-mumbai-assistant-director-of-income-tax-bangaluru</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-4-pune-bodhi-tower-jasdeepsingh-manmohansingh-bedi-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-a-sportz-interactive-private-limited-goregaon-east-mumbai-mum-c-923-1-cpc-aaykar-bhavan-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajashibhai-bhimabhai-bapodara-porbandar-ward-2-4-porbandar-ita-325-rjt-2024</loc>
               <lastmod>2025-10-08T06:09:59.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-2-raipur-m-s-n-r-tmt-india-pvt-ltd-raigarh-ita-9-rpr-2021</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indo-lahri-bio-power-ltd-raipur-raipur-ito-ward-1-1-raipur-raipur-ita-529-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayant-khedulkar-raigarh-income-tax-officer-ward-1-raigarh-raigarh-ita-531-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-1-1-raipur-raipur-agrawal-global-infratech-pvt-ltd-raipur-ita-331-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmendra-kumar-singh-delhi-income-tax-officer-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-smt-usha-sharma-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-jindal-poly-films-ltd-uttar-pradesh-assistant-commissioner-of-income-tax-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radisson-india-charitable-foundation-gurgaon-assessing-officer-exemption-ward-faridabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiva-cement-limited-rourkela-assistant-commissioner-of-income-tax-second-floor-aayakar-bhawan-ainthapali</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-oficer-ward-7-1-kolkata-kolkata-r-j-c-developers-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/modern-india-limited-mumbai-dy-commissioner-of-income-tax-circle-7-1-1-mumbai-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitendra-kumar-tahilramani-jaipur-ito-ward-2-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-beawar-sangeeta-bafna-mewari-bazar-beawar</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maithan-alloys-ltd-kolkata-dcit-cir-1-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tyspl-82-sripuranthan-primary-agricultural-cooperaive-credit-society-ltd-ariyalur-commissioner-of-income-tax-appeals-chennai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-t-and-s-india-private-limited-nanjangud-mysore-principal-commissioner-of-income-tax-kolkata-2-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satya-srinivasa-prasad-baggu-chennai-cit-appeals-nfac</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vadagur-narayanappa-premachandra-bangalore-assistant-commissioner-of-income-tax-international-taxation-circle-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jyothi-pattin-souhard-sahakari-niyamithi-gadag-income-tax-officer-gadag-gadag</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-3-nagpur-sanjay-dhanraj-jain-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayaprakash-asha-chennai-ito-non-corp-ward-19-3-chennai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujatha-muniraju-bangalore-income-tax-officer-ward-6-2-5-bangalore</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-consciousness-welfare-trust-ludhiana-ito-ward-6-1-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-bansal-ludhiana-income-tax-officer-ward-7-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranjeet-singh-panaich-vpo-nangal-khurd-income-tax-officer-jagraon</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-pancmurti-education-society-nagpur-ito-ward-4-5-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/value-labs-llp-hyderabad-acit-circle-8-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/badar-fatima-hyderabad-income-tax-officer-ward-7-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suryakanth-reddysheetywar-adilabad-ito-ward-1-nirmal</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balmukand-gattani-dcit-circle-1-1-1-vadodara-vadodara-nagesh-kumar-agrawal-huf-vadodara</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shashi-kant-chaurasia-delhi-deputy-commissioner-of-income-tax-central-circle-27-new-delhi-delhi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zim-laboratories-limited-nagpur-assistant-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nitin-traders-khamgaon-assisstant-commissioner-of-income-tax-circle-akola-akola</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mg-bhangdiya-and-hitbhav-engineers-jv-nagpur-asst-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zim-laboratories-limited-nagpur-assistant-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sishu-bikash-kendra-manik-nagar-r-g-baruah-road-ito-w-1-2-guwahati-christian-basti</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/govind-shrikant-kabra-nagpur-ito-ward-5-3-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-katowal-chetry-golaghat-ito-ward-golaghat-golaghat</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmi-narayan-packaging-industries-guwahati-the-income-tax-officer-ward-2-1-guwahati-guwahati</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paras-kuhad-jaipur-acit-7-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nayara-energy-limited-formerly-known-as-essar-oil-limited-mumbai-pcit-central-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-kolkata-pushpak-infra-structure-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/burdwan-irone-steel-company-private-limited-kolkata-income-tax-ward-1-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mustafa-katthawala-kota-dcit-acit-circle-2-kota-kota</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-modern-construction-co-pvt-ltd-ahmedabad-ito-ward-2-1-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adani-power-ltd-previously-known-as-adani-power-maharashtra-limited-now-amalgamated-with-adani-power-ltd-ahmedabad-the-pcit-ahmedabad-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-united-builders-corporation-ahmedabad-dy-cit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-3-nagpur-nagpur-amit-khara-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krupal-vikrambhai-patel-ahmedabad-the-income-tax-officer-ward-6-1-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nadukkandikunhabdulla-kozhikode-ito-ward-2-2-kozhikode</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anakkara-food-processing-and-exports-private-limited-anakkara-acit-tirur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-acit-cental-circle-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-diostributers-private-limited-jajpur-asstt-cit-central-circle-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-asstt-cit-central-circle-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thrissur-house-construction-co-op-society-ltd-no-r-1107-thrissur-income-tax-officer-ward-2-1-thrissur-thrissur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishibhavan-andhoor-kannur-university-campus-dcit-cpc-tds-aayakar-bhawan</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishibhavan-andhoor-kannur-university-campus-dcit-cpc-tds-aaykar-bhawan</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kumar-suman-singh-patna-dcit-central-circle-2-patna-ita-213-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jan-sikshan-sansthan-begusarai-ito-exemption-bhagalpur-ita-279-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sawansukha-foundation-kolkata-c-i-t-exemption-kolkata-ita-2154-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sawansukha-foundation-kolkata-cit-exemption-kolkata-ita-2155-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itc-limited-kolkata-dcit-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-1-4-kol-kolkata-ramesh-kumar-bubna-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dipesh-kumar-formerly-anshu-kumar-barnwal-gopalganj-ito-ward-2-4-siwan</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-prop-life-line-rice-mills-begusarai-acit-circle-2-1-begusarai-ita-14-pat-2022</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurudwara-bal-leela-maini-sangat-trust-patna-dc-ac-exemption-patna-ita-299-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/y-g-capital-ltd-mumbai-deputy-commissioner-of-income-tax-circle-7-kolkata-kolkata-ita-1095-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dileep-kumar-sah-siwan-ito-ward2-3-siwan</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/link-commercial-pvt-ltd-kolkata-i-t-o-ward-1-4-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arup-chatterjee-maheshtala-d-c-i-t-circle-29-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-86-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-91-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shri-shivshakthi-foundations-pvt-ltd-chennai-addl-cit-central-range-3-chennai-ita-1749-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-corporate-circle-1-1-chennai-hyundai-steel-india-private-limited-kanchipuram-ita-1945-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minal-shroff-rs-puram-tamilnadu-ito-non-corp-ward-2-3-coimbatore-ita-2424-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/right-health-platter-pvt-ltd-chennai-ito-corporate-ward-2-2-chennai-ita-749-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2057-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2061-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2066-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2067-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2068-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2074-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nilesh-ratnakar-deshpande-bengaluru-assistant-commissioner-of-income-tax-circle-6-3-1-bengaluru-ita-1382-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-diwakar-awasthi-bangalore-income-tax-officer-ward-2-1-1-bangalore-ita-1722-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siddapura-taluka-agricultural-produces-co-op-marketing-society-limited-siddapur-income-tax-officer-ward-1-amp-tps-sirsi-ita-2335-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/magadi-planning-authority-ramnagar-income-tax-officer-ward-1-ramnagar</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/magadi-planning-authority-ramnagar-income-tax-officer-exemption-ward-3-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-ballri-ballari-ms-abdul-maneed-engineers-and-contractors-kalaburagi</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-jagannath-union-of-india-through-the-finance-secretary-ministry-of-finance-and-pr-director-of-income-tax-cpc-hosur-road-bangalore-and-pr-chief-commissioner-of-income-tax-b-j-c-r-building-patna-31791</loc>
               <lastmod>2025-12-25T10:30:22.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sonansh-creations-pvt-ltd-assistant-commissioner-of-income-tax-and-anr-17570-2022</loc>
               <lastmod>2025-12-25T08:30:22.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-mishra-union-of-india-through-assistant-commissioner-central-tax-and-central-excise-1491</loc>
               <lastmod>2025-12-25T10:30:23.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barmer-lignite-mining-co-ltd-c-scheme-jaipur-dcit-circle-6-jaipur-ita-457-jpr-2023</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mantika-beneficiary-trust-jaipur-ito-wd-7-1-jaipur-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mikuni-india-private-limited-neemrana-behror-deputy-commissioner-of-income-tax-circle-1-alwar</loc>
               <lastmod>2025-12-26T05:57:49.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-jaipur-deepak-kumar-naryani-jaipur-ita-171-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kishore-singh-shekhawat-bjs-colony-jodhpur-ito-wd-1-1-jaipur-ita-230-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/soyala-gram-sewa-sahakari-samiti-limited-tonk-ito-tonk-tonk-ita-1116-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veto-electropowers-india-private-limited-and-mr-narain-das-gurnani-and-mr-babu-lal-gurnani-and-veto-switchgears-and-cables-limited-and-mr-akshay-kumar-gurnani-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-3-jaipur-and-director-general-of-income-tax-investigation-rajasthan-81-2024</loc>
               <lastmod>2025-12-25T10:30:23.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shriram-finance-limited-chennai-pcit-chennai-ita-1640-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tvs-motor-co-ltd-chennai-pcit-chennai-3-ita-1644-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ltu-1-chennai-m-s-royal-sundaram-general-insurance-company-limited-chennai-ita-491-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-1-trichy-vincent-adaikalaraj-trichy</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/macmillan-education-india-private-limited-chennai-income-tax-officer-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/community-action-for-rural-development-pudukkottai-ito-ward-1-pudukottai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-property-association-of-baptist-churches-pvt-ltd-chennai-ito-exemptions-ward-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-property-association-of-baptist-churches-pvt-ltd-chennai-ito-exemption-ward-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajan-rajkumar-nilgiris-assessing-officer-ooty-tamilnadu</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-dharmapuri-dharmapuri-subramaniya-siva-cooperative-sugar-mills-limited-dharmapuri</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakashchand-jain-chennai-dcit-central-circle-2-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-madurai-madurai-colombo-stores-karaikudi</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-non-corporate-ward-22-1-tambaram-chennai-p-bhuvaneswari-india</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/good-works-india-chennai-cit-exemptions-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vimalabai-chennai-ito-ncw-19-6-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-corporate-circle-1-1-chennai-chennai-a-s-cargo-movers-private-limited-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lata-agarwal-bareilly-dcit-bareilly</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gyanendra-pratap-srivastava-bahraich-ito-2-bahraich</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rehana-begam-kanpur-ito-ward-1-3-3-kanpur</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jil-information-technology-limited-new-delhi-additional-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-saleem-gulam-rasool-qureshi-lucknow-jt-commissioner-of-income-tax-v-lucknow-ita-224-lkw-2017</loc>
               <lastmod>2026-01-09T09:47:59.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravish-rastogi-union-of-india-thru-secy-ministry-of-finance-new-delhi-and-3-others-359</loc>
               <lastmod>2025-12-25T10:25:17.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arihant-buildcon-ltd-principal-commissioner-of-income-tax-1-anr-13759-2018</loc>
               <lastmod>2025-12-25T08:05:44.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girijan-primary-co-operative-marketing-society-ltd-union-of-india-and-the-principal-commissioner-of-income-tax-vishakapatnam-1-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac-new-delhi-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-national-faceless-e-assessment-centre-delhi-and-the-income-tax-officer-ward-2-5-visakhapatnam-36-2025</loc>
               <lastmod>2025-12-25T10:45:18.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunte-and-drabu-consultants-pvt-ltd-income-tax-officer-ward-14-3-delhi-and-ors-6253-2023-6261-2023</loc>
               <lastmod>2025-12-25T08:25:19.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trr-institute-of-medical-sciences-and-mahavir-institute-of-medical-sciences-union-of-india-and-state-of-telangana-and-national-medical-commission-and-medical-assessment-and-ratings-board-and-kaloji-narayana-rao-university-of-health-sciences-42853-42920-43058-13940-13976-14011</loc>
               <lastmod>2025-12-25T12:00:25.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-rajkot-rajkot-laxmanbhai-tejabhai-ahir-gandhidham</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-goyal-huf-neemuch-income-tax-officer-neemuch</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ritesh-bansal-khajuri-bazar-indore-pcit-indore-1-aayakar-bhawan-opp-white-church-white-church-road-residency-area-indore</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-kumar-mundra-dewas-income-tax-officer-ward-1-dewas</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-samaj-sevak-mahavirdal-jamnagar-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sureshchand-lakhmichand-jain-basoda-income-tax-officer-vidisha</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hamirbhai-rahabhai-shiyaliya-rajkot-ito-ward-2-2-5-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kundanben-yogeshkumar-shukla-gujarat-ito-ward-3-junagadh-junagadh</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rajnikant-mohanlal-bhalodia-rajkot-gujarat-the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-co-6-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-parjiya-brahman-abhyuday-mandal-kutch-cit-exemption-ahmedabad-ita-327-rjt-2023</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-shri-rajnikant-mohanlal-bhalodia-rajkot-gujarat-ita-31-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-shri-rashmikant-valji-bhalodia-rajkot-gujarat-ita-32-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-new-delhi-kushal-singh-great-noida-ita-1781-del-2023</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circel-2-1-nagpur-m-s-metrocity-homes-nagpur</loc>
               <lastmod>2026-01-20T11:21:44.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-loomba-through-constituted-power-of-attorney-holder-tejasvi-chaudhary-assistant-commissioner-of-income-tax-circle-int-tax-2-2-1-ors-17464-2024</loc>
               <lastmod>2025-12-25T08:35:21.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sonansh-creations-pvt-ltd-assistant-commissioner-of-income-tax-and-anr-12316-2022</loc>
               <lastmod>2025-12-25T08:30:22.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grid-solutions-oy-ltd-assistant-commissioner-of-income-tax-international-taxation-anr-1196-2022</loc>
               <lastmod>2025-12-25T08:30:19.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/odisha-gramya-bank-business-correspondents-association-ogbbca-union-of-india-and-national-bank-for-agriculture-and-rural-development-and-indian-overseas-bank-and-odisha-gramya-bank-and-the-dy-chief-labour-commissioner-c-32402</loc>
               <lastmod>2025-12-25T10:25:20.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-abhikaran-pvt-ltd-union-of-india-through-secretary-finance-and-chairman-cbdt-and-the-principal-chief-commissioner-of-income-tax-and-the-commissioner-of-income-tax-i-and-the-commissioner-of-income-tax-tds-and-the-income-tax-officer-ward-2-i-and-assistant-director-of-income-tax-11182-of-2021-12196-of-2021</loc>
               <lastmod>2025-12-25T10:25:22.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veto-electropowers-india-private-limited-and-mr-narain-das-gurnani-and-mr-babu-lal-gurnani-and-veto-switchgears-and-cables-limited-and-mr-akshay-kumar-gurnani-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-3-jaipur-and-director-general-of-income-tax-investigation-rajasthan-81-2024</loc>
               <lastmod>2025-12-25T10:30:24.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veto-electropowers-india-private-limited-and-mr-narain-das-gurnani-and-mr-babu-lal-gurnani-and-veto-switchgears-and-cables-limited-and-mr-akshay-kumar-gurnani-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-3-jaipur-and-director-general-of-income-tax-investigation-rajasthan-81-2024</loc>
               <lastmod>2025-12-25T10:30:24.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vanshika-buildtech-limited-principal-commissioner-of-income-tax-delhi-7-ors-4138-2024</loc>
               <lastmod>2025-12-25T08:25:19.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bar-council-of-india-advocates-welfare-committee-for-karnataka-assessment-unit-income-tax-department-national-faceless-assessment-centre-and-the-income-tax-officer-ward-1-2-2-and-the-principal-chief-commissioner-of-income-tax-karnataka-and-goa-86</loc>
               <lastmod>2025-12-25T09:40:17.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-nitin-s-o-ashirlal-shah-and-smt-sangita-rajesh-chawan-the-assessment-unit-national-faceless-assessment-center-govt-of-india-ministry-of-finance-new-delhi-and-the-income-tax-officer-investigation-unit-no-2-4th-floor-laxmi-complex-sadashiv-nagar-belagavi-590001-and-the-state-of-karnataka-r-by-the-investigation-officer-nippani-rural-police-station-nippani-dist-belagavi-100278</loc>
               <lastmod>2025-12-25T09:40:17.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/patanjali-foods-limited-mumbai-acit-central-circle-7-2-mumbai-co-279-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-paresh-harji-ramani-mumbai-income-tax-officer-29-2-5-mumbai-ita-5447-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paranjape-schemes-construction-limited-mumbai-deputy-commissioner-of-income-tax-2-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bofa-securities-india-limited-formerly-known-as-a-dsp-merill-lynch-ltd-mumbai-acit-rg-4-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/torrecid-india-private-limited-mumbai-dy-commissioner-of-income-tax-11-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-kumar-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-kumar-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-acit-4-1-1-mumbai-m-s-bbh-communication-india-private-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-devi-aggarwal-new-delhi-ito-ward-47-1-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capital-co-operative-thrift-and-credit-society-new-delhi-income-tax-ward-40-4-delhi-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudersan-gupta-shriram-kollipara-vijayawada-income-tax-officer-ward-2-1-vijayawada</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-international-taxation-1-hyderabad-syed-gulam-mohiuddin-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-3-visakhapatnam-meena-tangudu-visakhapatnam</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmeddra-doshi-sanwer-road-indore-income-tax-officer-1-1-indore-aayakar-bhawan-opposite-white-church-residency-area-indore</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cmm-keti-jv-indore-ito-1-3-indore-indore</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-vanaja-darumagari-l-r-ram-mohan-rao-darumagari-hyderabad-income-tax-officer-ward-15-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saroja-gouru-miryalaguda-nalgonda-income-tax-officer-ward-1-nalgonda</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/celestial-avenues-pvt-ltd-rep-by-csk-properties-pvt-ltd-on-merger-pan-aadcc3990r-hyderabad-asst-commissioner-of-income-tax-circle-1-2-hyderabad-ita-212-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navatharangini-mahila-podupu-paraspara-sahakara-parimitha-samithi-warangal-ito-ward-2-warangal-ita-991-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indore-development-authority-indore-dcit-exemption-circle-bhopal-ita-141-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indore-development-authority-indore-dcit-exemption-circle-bhopal-ita-144-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meena-jewellers-extension-private-limited-hyderabad-acit-circle-16-2-hyderabad-ita-329-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meena-jewellers-extension-private-limited-hyderabad-acit-circle-5-1-hyderabad-ita-385-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sms-concast-ag-delhi-acit-circle-3-1-2-international-taxation-delhi-ita-1444-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-14-2-new-delhi-krishan-kripa-computers-industries-pvt-ltd-new-delhi-ita-9500-del-2019</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aalap-digital-music-pvt-ltd-new-delhi-acit-circle-1-1-new-delhi-ita-2034-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-modinagar-rolls-ltd-modinagar-dcit-ghaziabad</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maksat-technologies-pvt-ltd-delhi-dcit-circle-16-1-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-agarwal-bulandshahr-ito-ward-3-2-bulandshahr</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-kumar-sharma-uttar-pradesh-ward-5-1-5-noida-jurisdictional-assessing-officer-uttar-pradesh</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-new-delhi-ltc-commercial-company-private-limited-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-special-range-4-new-delhi-hindustan-coca-cola-beverages-pvt-ltd-new-delhi-ita-6298-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-coca-cola-beverages-pvt-ltd-new-delhi-addlcit-special-range-4-new-delhi-ita-6507-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-coca-cola-beverages-pvt-ltd-new-delhi-addlcit-special-range-4-new-delhi-ita-6508-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-special-range-4-new-delhi-hindustan-coca-cola-beverages-pvt-ltd-new-delhi-ita-6487-del-2019</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ddit-new-delhi-m-s-sms-siemag-ag-new-delhi-ita-1915-del-2014</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-4-2-new-delhi-i-p-estate-new-delhi-bharti-land-limited-aerocity-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-steel-processors-private-limited-new-delhi-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-steel-processors-private-limited-new-delhi-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-delhi-accil-corporation-pvt-ltd-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-m-s-bulland-leasing-amp-finance-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-m-s-manas-infratech-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-mideast-integrated-steels-limited-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mainee-steel-works-pvt-ltd-new-delhi-dcit-central-circle-2-gurgaon</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mainee-steel-works-pvt-ltd-new-delhi-dcit-central-circle-2-gurgaon</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mainee-steel-works-pvt-ltd-new-delhi-dcit-central-circle-2-gurgaon</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anju-devi-baldana-heera-singh-piplikalan-assessment-unit-ao-ito-1-1-moradabad-assessment-unit</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-kumar-sampla-ito-ward-5-rohtak</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumit-gupta-new-delhi-dcit-central-circle-14-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bullion-infrastructure-private-limited-new-delhi-acit-cc-16-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brisk-infrastructure-and-developers-p-ltd-new-delhi-acit-circle-5-1-new-delhi-new-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/potent-foods-private-limited-ito-ward-2-1-fbd</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/potent-foods-private-limited-ito-ward-2-1-fbd</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandgaon-petrol-service-rajnandgaon-rajnandgaon-acit-circle-2-1-bhilai-durg</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shikhar-chand-jain-raipur-raipur-income-tax-officer-3-1-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-shyam-sales-corporation-raipur-income-tax-officer-ward-1-2-raipur-c-g-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grand-motors-raipur-deputy-commissioner-of-income-tax-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-range-1-1-2-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-jt-dy-acit-ito-nfac-delhi</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-1-mumbai-m-s-housing-development-finance-corporation-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hakimuddin-saleh-porbunderwala-mumbai-commissioner-of-income-tax-appeal-delhi</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-ramlal-g-suthar-mumbai-income-tax-officer-ward-2-3-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandeep-agarwal-mumbai-dcit-6-3-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-hdfc-ltd-mumbai-dcit-2-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-2-3-1-mumbai-hdfc-bank-ltd-merged-entity-hdfc-investments-limited-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-2-3-1-mumbai-hdfc-bank-ltd-merged-entity-hdfc-investments-limited-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-1-1-2-mumbai-housing-development-finance-corporartion-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-larsen-tourbro-ltd-mumbai-dy-commissioner-of-income-tax-central-circle-2-2-5-4-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-cc-4-3-central-range-4-mumbai-m-s-growmore-research-and-assets-management-limited-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-24-1-1-mumbai-mumbai-foce-industries-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamal-h-shah-mumbai-income-tax-officer-ward-18-2-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-shankarlal-bankda-huf-mumbai-ito-41-4-1-mumbai-ita-4466-mum-2023</loc>
               <lastmod>2025-12-09T12:25:41.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/me-n-moms-private-limited-mumbai-principle-commissioner-of-income-tax-4-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-12-1-1-mumbai-krisha-share-and-stock-brokers-llp-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thamarassery-govinda-pillai-venugopal-ernakulam-ito-ward-int-tax-kochi</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-skyline-e-tech-kochi-acit-circle-2-2-kochi-ita-268-coch-2023</loc>
               <lastmod>2025-12-05T10:42:48.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-alphonsa-timbers-and-traders-private-limited-maradu-ito-tds-kochi-ita-241-coch-2024</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-venginissery-service-co-operative-bank-ltd-thrissur-income-tax-officer-ward-2-1-thrissur-thrissur-ita-443-coch-2024</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-mangaluru-alakananda-printers-p-ltd-mangaluru</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sheeja-vamadevan-sathi-varkala-ito-ward-1-4-kowdiar-trivandrum</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanichukulangara-service-co-operative-bank-limited-kanichukulangara-ito-ward-2-alappuzha</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cheeran-jose-shunson-thrissur-income-tax-officer-guruvayoor</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-3-1-raipur-raipur-chhattisgarh-state-agricultural-marketing-board-raipur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/xander-finance-pvt-ltd-mumbai-mumbai-acit-circle-1-1-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bijapur-jan-shikshan-sansthan-bijapur-bijapur-cit-exemption-bhopal-bhopal</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/east-west-finvest-india-ltd-indore-acit-central-circle-bilaspur-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-ganapathi-agro-industries-nizamabad-income-tax-officer-ward-1-nizamabad-nizamabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkata-suryanarayana-viswanadham-vizianagaram-income-tax-officer-ward-1-vizianagaram</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanuga-pratheek-guntur-assistant-commissioner-of-income-tax-circle-2-1-guntur</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-1-vijayawada-vijayawada-andhra-pradesh-urban-financial-and-infrastructure-development-corporation-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-1-vijayawada-andhra-pradesh-urban-financial-and-infrastructure-development-corporation-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunapareddy-sujatha-vijayawada-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sahasralingeswara-swamy-temple-guntur-income-tax-officer-exemption-ward-guntur</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-2-4-hyderabad-vasudeva-realtors-private-limited-hyderabad-ita-729-hyd-2020</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hiren-harakhchand-rambhia-mumbai-acit-range-27-1-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaatyaayini-steels-pvt-ltd-mumbai-income-tax-officer-wd-12-3-1-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaatyaayini-steels-pvt-ltd-mumbai-income-tax-officer-wd-12-3-1-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-8-2-mumbai-mumbai-mukesh-d-ambani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-2-mumbai-mumbai-mukesh-d-ambani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-2-mumbai-mumbai-mukesh-d-ambani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devang-ajit-jhaveri-mumbai-jcit-range-17-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-1-mumbai-royal-india-corporation-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-1-mumbai-royal-india-corporation-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trr-institute-of-medical-sciences-and-mahavir-institute-of-medical-sciences-union-of-india-and-state-of-telangana-and-national-medical-commission-and-medical-assessment-and-ratings-board-and-kaloji-narayana-rao-university-of-health-sciences-42853-42920-43058-13940-13976-14011</loc>
               <lastmod>2025-12-25T12:00:25.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjeev-kumar-mittal-3-j-block-area-shri-ganga-nagar-335001-rajasthan-harish-chander-mittal-acit-circle-sriganganagar-current-jurisdictional-ao-dcit-cc-ii-ludhiana-punjab</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tosifbhai-tajdin-halani-anand-the-dy-cit-anand-circle-anand</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitendra-prakashchandra-shah-ahmedabad-acit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-rao-ahmedabad-income-tax-officer-ward-2-1-2-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/komal-ketan-shah-ahmedabad-the-income-tax-officer-ward-5-3-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gruh-finance-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad-ita-2338-ahd-2017</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-smt-ramilaben-harshadrai-patel-through-l-h-devraj-h-patel-ahmedabad-the-income-tax-officer-ward-3-3-2-ahmedabad-ita-1092-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prasad-polyfab-gandhinagar-ward-1-income-tax-officer-gandhinagar-ita-1366-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-soudharma-brihad-tapogachchiya-tristutik-jain-sangha-samarpanam-ahmedabad-the-commissioner-of-income-tax-exemption-ahmedabad-ita-1571-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nandasan-juth-kelavani-mandal-mehsana-the-income-tax-officer-ward-exemption-palanpur-ita-1625-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaunak-shailesh-shah-ahmedabad-the-income-tax-officer-ward-5-3-5-ahmedabad-ita-89-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-bikaner-mukesh-shah-sriganganagar-ita-399-jodh-2023</loc>
               <lastmod>2026-01-27T06:15:21.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ontivillu-gopidoss-jothilakshmi-the-income-tax-officer-non-corporate-ward-2-3-and-the-chief-commissioner-of-income-tax-13626</loc>
               <lastmod>2026-02-27T10:50:31.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rashmikant-valji-bhalodia-rajkot-gujarat-the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-co-4-rjt-2021</loc>
               <lastmod>2026-03-10T11:44:11.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bangalore-electricity-supply-company-ltd-bangalore-assistant-commissioner-of-income-tax-circle-1-1-2-bangalore-ita-426-bang-2023</loc>
               <lastmod>2026-03-12T11:07:41.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kempareddy-govindraj-bengaluru-assistant-commissioner-of-income-tax-central-circle-2-3-bengaluru</loc>
               <lastmod>2025-07-25T05:39:40.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mangode-service-co-op-bank-limited-palakkad-the-ito-ward-3-palakkad</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inditrade-business-consultants-limited-ernakulam-dcit-corporate-circle-1-1-kochi</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vivek-lodha-jaipur-dcit-circle</loc>
               <lastmod>2025-08-06T11:33:27.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-and-the-income-tax-officer-ward-3-2-4-shri-k-umesh-shetty-165</loc>
               <lastmod>2025-09-18T06:52:40.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/porter-buildcon-private-ltd-and-rachaita-buildcon-private-limited-and-zentrum-buildwell-private-limited-and-ellora-buildtech-private-limited-and-kritunairu-builders-and-developers-private-limited-and-seven-heaven-infrabuild-private-limited-and-visit-india-voyages-private-ltd-and-alesh-information-technology-private-limited-and-solestar-infrastructure-private-limited-and-vedna-trading-private-limited-and-one-point-associates-and-delight-business-solutions-and-awesome-builders-and-sparkling-enterprises-and-genius-associates-and-bubbles-infrastructure-and-powervision-properties-and-redwind-enterprises-and-red-carpet-properties-and-matrix-estates-and-pranjil-batra-union-of-india-960-2023</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ccl-products-india-limited-the-assistant-commissioner-of-income-tax-circle-1-1-guntur-and-the-principal-commissioner-of-income-tax-svr-plaza-vijayawada-and-national-faceless-assessment-centre-delhi-and-union-of-india-represented-by-its-secretary-to-the-government-department-of-revenue-ministry-of-finance-new-delhi-393-2022</loc>
               <lastmod>2025-09-18T06:53:41.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tech-mahindra-limited-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-ayakar-bhavan-basheerbagh-hyderabad-and-additional-commissioner-of-income-tax-central-range-3-ayakar-bhavan-8th-floor-basheerbagh-hyderabad-and-deputy-commissioner-of-income-tax-central-circle-1-basheerbagh-hyderabad-23255-2011</loc>
               <lastmod>2025-09-18T07:01:52.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-9-tata-power-delhi-distribution-ltd-formerly-known-as-north-delhi-power-limited-687-2019</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-venus-goods-and-supply-private-limited-itat-281-2024</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-7-the-fertilizer-corporation-of-india-ltd-227-2024</loc>
               <lastmod>2025-09-18T06:55:44.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ors-manoj-mittal-diary-no-33946-2024</loc>
               <lastmod>2025-09-18T06:50:41.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-01-lucknow-new-delhi-m-s-sahara-india-commercial-corporation-2734-del-2014</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-rama-kumari-mandava-the-income-tax-officer-ward-6-1-hyderabad-and-assessment-unit-income-tax-department-national-e-assessment-center-new-delhi-and-the-principal-commissioner-of-income-tax-1-hyderabad-and-the-joint-commissioner-appeals-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-and-the-central-board-of-direct-taxes-represented-by-its-chairman-192-2025</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/seth-ghasiram-gopikishan-badruka-educational-society-commissioner-of-income-tax-exemption-and-assessing-officer-exemption-circle-1-1-and-principal-chief-commissioner-of-income-tax-exemptions-and-the-union-of-india-2508</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udumalpet-sarvodaya-sangham-represented-by-its-secretary-s-thirumanasampandam-the-authority-under-shop-and-establishment-act-deputy-commissioner-of-labour-coimbatore-u2013-18-and-v-swaminathan-2648</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lnvecas-technologies-private-limited-deputy-commissioner-of-income-tax-circle-2-1-and-principal-commissioner-of-income-tax-2-and-branch-manager-principal-officer-hdfc-bank-2175</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-3-siemens-mobile-communication-spa-493-2023-494-2023-495-2023</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurmeet-singh-union-of-india-631-2025</loc>
               <lastmod>2025-09-18T07:00:30.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-anantha-lakshmi-income-tax-officer-ward-6-3-2-28677</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ooredoo-q-p-s-c-m-s-ooredoo-qatar-assistant-commissioner-of-income-tax-international-taxation-circle-2-1-29731</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sds-infracon-private-limited-anr-income-tax-officer-acit-circle-77-1-delhi-10008-2024</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kvell-properties-private-limited-the-principal-commissioner-of-income-tax-kolkata-9-ors-28482</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/d-d-203-aranmanaipatty-primary-agricultural-co-operative-credit-society-rep-by-its-secretary-b-palanisamy-the-chief-commissioner-of-income-tax-office-of-the-chief-commissioner-of-income-tax-income-tax-department-government-of-india-madurai-1810</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-police-building-construction-corporation-pvt-ltd-and-mr-hemant-kumar-principal-chief-commissioner-of-income-tax-and-commissioner-of-income-tax-and-joint-commissioner-of-income-tax-and-deputy-commissioner-of-income-tax-and-assistant-commissioner-of-income-tax-1459-of-2022-and-8563-of-2023</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-basaveshwar-sugars-limited-represented-by-its-managing-director-thiru-s-kathiravan-s-o-a-srinivasan-the-deputy-commissioner-of-income-tax-central-circle-u2013-2-and-the-assistant-commissioner-of-income-tax-central-circle-u2013-1-and-the-director-general-of-income-tax-investigation-12123</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nausha-akbar-w-o-akbar-hassan-the-commissioner-of-income-tax-appeals-income-tax-department-national-faceless-appeal-centre-delhi-and-the-principal-chief-commissioner-of-income-tax-nafac-delhi-and-the-income-tax-officer-ward-1-and-tps-udupi-2023</loc>
               <lastmod>2025-09-18T06:53:07.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-gurupasad-tulahalli-shetru-income-tax-officer-ward-intl-taxation-1-1-bangalore-and-income-tax-officer-ward-1-and-tps-tumkur-and-the-principal-chief-commissioner-of-income-tax-it-new-delhi-209</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-deepa-gopi-the-income-tax-officer-ward-6-2-1-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-national-faceless-assessment-centre-317</loc>
               <lastmod>2025-09-18T06:53:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/flair-exports-pvt-ltd-new-delhi-acit-circle-9-1-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nitika-mahajan-faridabad-ito-ward-2-1-faridabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-special-range-3-new-delhi-daawat-foods-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-ghaziabad-jps-reinforced-pipes-private-limited-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-ghaziabad-jps-reinforced-pipes-private-limited-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivinder-pal-singh-chahal-new-delhi-acit-circle-43-1-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wisdom-educational-trust-saharanpur-ito-ward-3-3-saharanpur-saharanpur</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiva-cement-limited-rourkela-sundargarh-assistant-commissioner-of-income-tax-central-circle-second-floor</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mayura-mohta-mumbai-d-c-i-t-circle-29-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jermel-s-accademy-siliguri-ito-ward-1-4-siliguri-siliguri</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narasingamurthy-elangovan-villupuram-ito-ward-1-villupuram-villupuram</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-m-steel-nagapattinam-ito-ward-1-kumbakonam</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaneet-gupta-s-o-sh-chattur-bhuj-gupta-214-sector-06-panchkula-pcit-panchkula-jurisdictional-assessing-officer-ito-ward-5-panchkula-panchkula</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reliance-generators-private-limited-chennai-income-tax-officer-nfac</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palakkad-district-cooperative-printing-press-ltd-palakkad-ito-ward-2-palakkad</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sahara-india-mutual-benefit-co-ltd-lucknow-dcit-central-circle-1-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parukutty-amma-bharghavi-amma-velu-pillai-thiruvanthapuram-ito-ward-2-5-thiruvanathapuram</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhaskarakaimal-kureeckal-bhavanam-girish-kottayam-ito-ward-1-kottayam</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chanda-ram-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/braham-dev-gupta-new-delhi-acit-range-32-special-range-11-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudha-narayanankutty-ernakulam-ito-non-corp-ward-1-4-kochi-kochi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanayannur-service-cooperative-bank-ltd-ernakulam-income-tax-officer-non-corp-ward-1-3-kochi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradeep-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jankalyan-gramin-bigarsheti-sahakari-pathsanstha-maryadit-asond-ratnagiri-income-tax-officer-ratnagiri</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-akhil-bhartiya-samarth-jain-shravak-sangh-nashik-exemption-ward-1-1-nashik-nashik</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-pitale-huf-amravati-ito-ward-3-amravati</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-d-m-c-employees-co-op-credit-society-limited-hubli-income-tax-officer-ward-1-3-hubli</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-2-1-nagpur-civil-lines-nagpur-datamatic-system-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-2-1-nagpur-civil-lines-datamatic-system-pvt-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chand-khan-sada-shiv-nagar-ito-ward-1-2-city-center</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/edamalayar-service-cooperative-society-ix-103a-kothamangalam-ward-1-and-tps-thodupuzha-thodupuzha</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-vishandas-kamnani-huf-nagpur-assistant-commissioner-of-income-tax-central-circle-2-2-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bajaj-auto-ltd-mumbai-the-dcit-rg-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harish-agrawal-akola-ito-ward-1-akola-akola</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanayannur-service-cooperative-bank-limited-ernakulam-income-tax-officer-non-corp-ward-1-1-kochi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babita-kumari-gaya-acit-central-circle-3-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanmugam-ponnan-chennai-ito-ncw-9-4-chennai</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-rajpur-jain-swetamber-murtipujak-sangh-mehsana-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babita-kumari-gaya-acit-central-circle-3-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hemalatha-chennai-ito-ncw-22-2-tambaram</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/goyals-international-chennai-ito-ncw-1-2-chennai</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babita-kumari-gaya-acit-central-circle-3-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navyug-gram-kala-sansthan-saharanpur-ito-ward-3-3-3-saharanpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/district-red-cross-society-gurgaon-ito-ward-1-4-gurgaon</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panipat-impex-pvt-ltd-karnal-ito-ward-3-karnal</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kayum-palwal-haryan-assessment-unit-nfac</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/solar-sense-delhi-income-tax-officer-ward-44-1-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/firasat-khan-moradabad-national-faceless-assessment-centre-lkn-w-71-92-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ayodhya-faizabad-developement-authority-faizabad-dy-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurjeet-singh-chadha-moradabad-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tijaria-polypipes-limited-jaipur-dcit-cirlce-4-jaipur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rohit-agarwal-kanpur-income-tax-officer-3-3-kanpur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moradabad-development-authority-moradabad-dcit-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ayodhya-development-authority-formerly-ayodhya-faizabad-development-authority-ayodhya-the-dy-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudha-narayanankutty-ernakulam-ito-non-corp-ward-1-4-kochi-kochi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sebastian-asha-cheerakuzhy-nursery-nilambur-i-t-o-ward-2-tirur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-officer-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-acit-tds-cpc-gaziabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-officer-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendra-misrimalji-shah-mumbai-acit-19-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandrapal-singh-mathura-income-tax-officer-shivpuri-shipuri</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-ali-imam-patna-ito-ward-5-2-patna-patna</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-aslam-khan-patna-ito-ward-5-2-patna</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-incometax-mumbai-viacom18-media-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himachal-fashion-private-limited-ludhiana-income-tax-officer-ward-6-1-ludhiana</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pareshbhai-khodabhai-godhani-surat-nfac-aayakar-bhavan-surat</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/israr-ahmed-chennai-acit-central-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cambridge-technology-enterprises-limited-hyderabad-dy-commissioner-of-income-tax-circle-1-2-hyderabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-valapattanam-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fariyad-rampur-ito-ward-1-2-rampur-1</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganpati-constech-private-limited-supaul-cit-appeal-bhagalpur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-wd-2-3-trivandrum-anad-farmers-service-co-op-bank-ltd-trivandrum</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kolambur-sambamurthy-chennai-dcit-ncc-7-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-wd-1-kasargod-kasargod-m-s-the-kasargod-service-co-op-bank-ltd-kasargod</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-joint-commissioner-of-income-tax-osd-tds-circle-1-1-erstwhile-jurisdiction-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nine-corporate-inception-pvt-ltd-formely-known-as-m-s-skm-creation-pvt-ltd-delhi-acit-central-circle-26-delhi</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-mumbai-mahendra-misrimalji-shah-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udaya-provincial-thrissur-acit-exemption-kochi</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ayyanad-service-cooperative-bank-limited-no-2565-ernakulam-dcit-corporate-cir-1-1-ernakulam</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mannam-service-co-operative-bank-ltd-ernakulam-ito-ernakulam</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhanji-ambavi-patel-thane-ito-ward-1-1-thane-thane</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-nandita-sau-mayurbhanj-income-tax-officer-ward-1-baripada</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-mushtaq-panchkula-dcit-circle-panchkula</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/janhavi-promoters-pvt-ltd-howrah-d-c-i-t-circle-13-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-in-situ-circle-4-1-kolkata-kolkata-tezas-trading-company-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-janak-vohra-yamunanagar-pr-cit-panchkula</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-in-situ-circle-4-1-kolkata-kolkata-tezas-trading-company-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-7-1-kolkata-kolkata-chemex-oil-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-shillong-shillong-achula-darneichong-sailo-shillong</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-2-1-kolkata-unicorn-township-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-bhudharmal-dhandhania-bhagalpur-cit-exemption-patna</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ska-techinfra-pvt-ltd-mumbai-ito-income-tax-department</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himachal-pradesh-computerization-of-police-society-shimla-cit-exemptions-chandigarh</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-usha-satish-salvi-mumbai-assistant-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjali-bhoomi-developers-navi-mumbai-ito-ward-28-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-8-pune-mahle-anand-thermal-systems-pvt-ltd-pune</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-chennai-shri-shirdi-saibaba-spiritual-and-charitable-trust-chennai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k864-murali-chennampatti-primary-agriculture-co-op-credit-society-erode-income-tax-officer-ward-2-1-erode-erode</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-dosti-realty-limited-formerly-dosti-land-developer-pvt-ltd-on-amalgamation-mumbai-dcit-1-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhuben-harkishandas-patel-surat-ito-ward2-2-1-surat</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-jaswantlal-bhatt-surat-income-tax-officer-ward-3-2-6-surat</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-1-1-ahmedabad-cloud-9-infraspace-llp-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjali-bhoomi-developers-navi-mumbai-ito-ward-28-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjali-bhoomi-developers-navi-mumbai-acit-28-1-navi-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-p-trust-mumbai-dy-comm-of-income-tax-it-circle-32-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissionr-of-income-tax-central-circle-3-2-kolkata-kolkata-godavari-dealcom-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/menzel-engineering-india-pvt-ltd-mumbai-dcit-circle-10-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-25-1-new-delhi-tata-power-delhi-distribution-ltd-196-2020</loc>
               <lastmod>2025-09-18T07:01:52.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nv-holdings-india-private-limited-deputy-commissioner-of-income-tax-central-circle-31-delhi-ors-17812-2024</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-bmtc-complex-koramangala-bangalore-and-the-assistant-commissioner-of-income-tax-circle-4-3-1-bmtc-building-koramangala-bangalore-95-karnataka-state-police-housing-and-infrastructure-development-corporation-ltd-ksphc-512</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-bmtc-complex-koramangala-bangalore-and-the-assistant-commissioner-of-income-tax-circle-4-3-1-bmtc-building-kormangala-bangalore-95-karnataka-state-police-housing-and-infrastructure-development-corporation-ltd-ksphc-495</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-i-t-3-2-2-mumbai-mumbai-m-s-mott-macdonald-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-1-dhanbad-dhanbad-kalyan-barla-dhanbad</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-nizamuddin-mansoorali-sayani-mumbai-income-tax-officer-ward-17-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharadaprasad-dubariram-yadav-mumbai-assessment-unit-income-tax-department</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fantacy-creations-kolkata-d-c-i-t-circle-25-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rashmi-savla-vidisha-ito-vidisha-vidisha</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/stepping-stones-infocom-pvt-ltd-kolkata-i-t-o-ward-5-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/decore-thermal-power-private-limited-bhopal-dy-commissioner-of-income-tax-1-1-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jadhav-deore-associates-pune-ito-tds-2-acit-tds-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shirish-singh-tehra-nanded-income-tax-officer-ward-1-nanded</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-ujjwal-gorakshan-sanstha-nashik-c-i-t-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shirish-singh-tehra-nanded-income-tax-officer-ward-1-nanded</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/penugonda-venkateswara-rao-tenali-income-tax-officer-ward-1-tenali</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sheetal-industries-khanna-dcit-cc-1-ludhiana</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/allahabad-development-authority-allahabad-acit-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-k-gujral-punjab-technical-university-kapurthala-dcit-exemptions-circle-1-chandigarh</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kk-mohandas-kannur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ballana-primary-agriculture-coop-society-limited-ambala-ito-ward-5-ambala</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kadamkurussi-palli-nagarajan-palakkad-ito-ward-5-palakkad</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karaikudi-muslim-welfare-trust-sivagangai-cit-exemptions-chennai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-c-park-thrissur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-asim-chennai-ito-ncw-3-3-chennai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/managing-committee-of-saraswati-sishu-vidya-mandir-jaypurkilla-pipli-income-tax-officer-exemption-circle-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/managing-committee-of-saraswati-sishu-vidya-mandir-pipli-income-tax-officer-exemption-circle-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-asim-chennai-ito-ncw-3-3-chennai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indira-gandhi-college-for-women-committee-madurai-ito-exemption-ward-madurai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopalapillai-sreekumar-kollam-kerala-income-tax-officer-central-circle-2-central-circle-ii</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/empire-builders-ernakulam-deputy-commissioner-of-income-tax-ernakulam</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-west-eleri-service-co-operative-bank-ltd-no-62-f-f-kottamala-income-tax-officer-ward-2-kasaragod</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mazhuvannoor-service-co-operative-bank-ltd-no-e21-ernakulam-income-tax-officer-non-corporate-ward-1-1-ernakulam</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prafulla-kumar-pradhan-raj-sunakahala-deputy-commissioner-of-income-tax-circle-2-1-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharvil-ajaykumar-shridhar-ahmedabad-the-dy-cit-central-circle-2-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajaykumar-dahyabhai-shridhar-ahmedabad-the-dy-cit-central-circle-2-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-a-dehradun-chief-education-officer-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmesh-kalidas-patel-ahmedabad-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asok-boral-murshidabad-a-c-i-t-circle-42-murshidabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-shankar-hari-malpani-surat-acit-circle-1-2-surat</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-zubair-asharafi-nagpur-the-income-tax-officer-ward-4-1-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ats-real-estate-builders-private-limited-new-delhi-dcit-circle-1-1-delhi</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rachana-builders-and-developers-amravati-dcit-amravati-circle-amravati</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/infinite-happiness-spiritual-foundation-ahmedabad-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-kolkata-om-prakash-jalan-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punalur-service-cooperative-bank-ltd-punalur-income-tax-officer-ward-2-kollam-kollam</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajaz-ahmad-akola-income-tax-officer-ward-1-akola</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shummy-poulose-puthanangady-mumbai-principal-commissioner-of-income-tax-27-mumbai-navi-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-kumar-sharma-patna-income-tax-officer-income-tax-department</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanmugam-arivazhagan-kanchipuram-ito-non-corp-ward-22-6-tambaram</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-ganesh-power-tech-angul-ito-ward-angul</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karthikeyan-thanjavur-ito-ward-thanjavur</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rochem-separation-systems-india-private-limited-mumbai-principal-commissioner-of-income-tax-pcit-mumbai-6-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanmugam-arivazhagan-kanchipuram-ito-non-corp-ward-22-6-tambaram</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veediyarasampalayam-powerloom-weavers-co-op-production-and-sales-society-ltd-namakkal-ito-tds-ward-salem</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mili-sameer-joshi-santacruz-east-income-tax-officer-piramal-chamber-lalbaug</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dsp-finance-private-limited-mumbai-the-deputy-commissioner-of-income-tax-39-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/soni-and-brothers-surat-ito-ward-2-3-6-surat</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-sponge-iron-ltd-gratuity-fund-bilaipada-joda-odisha-acit-circle-1-1-bhubaneshwar-bhubaneshwar-ita-520-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashashreee-developers-pune-income-tax-officer-tds-pune-ma-32-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ishvarbhai-lallubhai-patel-surat-assessment-unit-nfac-delhi-ita-1046-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravinbhai-vallabhbhai-kakadiya-huf-surat-ito-ward-2-3-3-surat-ita-907-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sirona-dental-systems-private-limited-mumbai-acit-circle-14-1-2-mumbai-ita-4639-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gourishankar-education-society-satara-cit-exemption-pune-ita-1235-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santosh-tukaram-varade-nashik-ito-ward2-1-nashik-ita-1928-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-madhappa-siva-hosur-ito-ward-1-hosur-ita-2327-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rana-iron-amp-power-ltd-muzaffarnagar-dcit-muzaffarnagar-ita-155-del-2015</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-muzaffarnagar-m-s-rana-iron-amp-power-ltd-muzaffarnagar-ita-4185-del-2012</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-amadeus-india-pvt-ltd-new-delhi-asst-commissioner-of-income-tax-circle-1-1-new-delhi-delhi-ita-1656-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-agarwal-jaipur-acit-central-circle-1-jaipur-ita-558-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sewa-bharti-samiti-ajmer-ajmer-the-cit-exemption-jaipur-ita-747-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-3-4-mumbai-mumbai-the-shipping-corporation-of-india-limited-mumbai-ita-1970-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gautam-tejraj-shah-mumbai-income-tax-officer-mumbai-ita-2745-mum-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dan-company-kolkata-ito-ward-44-1-kolkata-ita-696-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/salzer-educational-medical-research-trust-coimbatore-acit-exemptions-coimbatore-ita-2334-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munir-mahendrakumar-shah-ellisbridge-ahmedabad-pcit-ahmedabad-1-ahmedabad-ita-646-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-2-mumbai-mumbai-dhirubhai-hirachand-ambani-mumbai-ita-4348-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-hari-inamdar-wardha-deputy-commissioner-of-income-tax-circle-3-nagpur-ita-82-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siddiq-hussain-delvi-bengaluru-income-tax-officer-ward-1-2-2-bengaluru-sa-83-bang-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-legal-heir-of-late-mr-dhirubhai-hirachand-ambani-mumbai-dcit-cc-8-2-mumbai-mumbai-co-219-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-medical-services-and-infrastructure-corporation-limited-patna-dcit-circle-1-patna-ita-362-pat-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kankrej-taluka-shihori-co-op-purchase-sale-union-ltd-banaskantha-the-dy-cit-gandhinagar-circle-gandhinagar-ita-803-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-exempt-kolkata-kolkata-ghosaldanga-adibasi-seva-sangha-birbhum-ma-33-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-and-d-petro-services-saligao-income-tax-officer-ward-2-3-panaji-ita-190-pan-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-gaya-ito-ward-3-2-gaya-ita-275-pat-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harish-ramchandra-joshi-huf-hubli-the-assistant-commissioner-of-income-tax-circle-1-1-tps-hubli-ita-186-pan-2023</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cosmic-informatics-pvt-ltd-new-delhi-acit-central-circle-2-new-delhi-ita-2444-del-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dsp-investment-pvt-ltd-mumbai-nfac-delhi-ita-5803-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natraj-construction-co-mehsana-the-acit-circle-gandhinagar-gandhinagar-ita-774-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehers-handloom-private-limited-sonepur-acit-centeral-circle-1-bhubaneswar-itssa-3-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-1-aurangabad-aurangabad-tapadiya-constructions-ltd-aurangabad-ita-976-pun-2024</loc>
               <lastmod>2025-10-13T14:01:37.003Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-avinash-rajta-shimla-ito-ward-shimla</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-nine-corporate-inception-pvt-ltd-formerly-known-as-m-s-skm-creation-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-agarwal-hyderabad-ito-ward-12-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bangar-raju-penmetsa-hyderabad-acit-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madan-jindal-patiala-dcit-circle-sirhind-patiala</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhav-singh-rajput-bhopal-income-tax-officer-5-4-bhopal-bhopal</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-sharda-sarvajanik-seva-mandal-ahmedabad-the-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujit-madan-dcit-cc-01-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-cit-cc-1-mumbai-shri-rajesh-ramchandra-dake-panvel</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-m-bhangdiya-jv-nagpur-asst-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashwaghosha-buddhists-foundation-nagpur-india-ashwaghosha-foundation-nagpur-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shashi-kant-chaurasia-delhi-deputy-commissioner-of-income-tax-central-circle-27-new-delhi-delhi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-g-bhangdiya-and-hitbhav-engineers-jv-nagpur-asst-commissioner-of-income-tax-central-circle-2-1-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circel-2-1-nagpur-m-s-metrocity-homes-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-shillong-the-little-stars-trust-assam</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-shraddha-realtors-mumbai-income-tax-officer-32-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lalit-kumar-poddar-kolkata-acit-circle-33-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-emerald-properties-pvt-ltd-kolkata-ito-ward-13-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-singh-patna-dcit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/michael-c-lalmuanpuia-proprietor-of-lushai-engineers-mizoram-aizawl-ito-w-1-silchar-silchar</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhurjyoti-tea-company-private-limited-pengree-income-tax-officer-ward-1-digboi-digboi</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/poothakulam-service-co-opearative-bank-ltd-no-2944-kollam-ito-ward-2-kollam</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishan-chandra-gupta-s-o-salig-ram-56-lajpat-nagar-karamchari-nagar-bareilly-243001-bareilly-income-tax-officer-ward-1-1-bareilly</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/malanadu-co-operative-agriculture-and-rural-developement-bank-limited-idkki-ito-ward-1-tps-thodupuzha</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-assitant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gitanjali-chaitanya-guram-nagpur-ito-ward-2-chandrapur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishibhavan-andhoor-kannur-university-campus-dcit-cpc-tds-aaykar-bhawan</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishibhavan-andhoor-kannur-university-campus-dcit-cpc-tds-aayakar-bhawan</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kalanad-service-co-operative-bank-ltd-kasaragad-ito-ward-1-kasaragad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madathum-parambath-mohammed-iqbal-kozhikode-ito-ward-int-tax-kozhikode</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharatkumar-dipak-kumar-jariwala-l-h-of-late-krishnaben-bharatkumar-jariwala-surat-ito-ward-2-2-2-surat</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-gopalji-maharaj-trust-asta-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aatmaunnati-amp-vsa-bharatiya-shri-gurubhakat-swanand-premal-mandal-surat-cit-exemption-ahemdabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sardar-v-patel-smruti-fund-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shriyuva-rana-samaj-surat-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raheja-legency-trust-mumbai-acit-cir-22-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/friends-group-morabhagal-charitable-trust-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrenikkumar-natvarlal-vora-new-pashupati-market-income-tax-officer-ward-2-2-4-aayakar-bhavan-surat</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bright-builders-developers-mumbai-income-tax-officer-ward-19-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumar-tukaram-choudhari-mumbai-commissioner-of-income-tax-appeal-nfac-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/purvish-mukesh-shah-mumbai-commissioner-of-income-tax-delhi</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-9-3-pune-pune-morya-associates-pune</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/monish-g-makhija-mumbai-acit-cc-5-4-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/diebold-nixdorf-india-limited-mumbai-acit-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-dattatray-gurav-bavdhan-pune-ito-ward-13-2-pune</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-3-benglauru-shri-kempareddy-govindraju-domlur-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ehealthsystem-heaith-care-ltd-pune-pcit-1-pune-pune</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-chopra-haryana-pr-cit-rohtak</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-7-1-new-delhi-delux-cold-storage-and-fod-processors-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/desh-ram-mumtajpur-gurgaon-haryana-ito-ward-1-4-gurgaon</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hulash-chand-new-delhi-pcit-delhi-20-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganganager-vehicles-pvt-ltd-delhi-ito-ward-10-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajinath-santram-kharat-pune-income-tax-officer-ward-2-3-nashik-nashik</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumana-arora-bangalore-income-tax-officer-ward-1-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/coromandel-cables-p-ltd-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ltu-2-chennai-indian-overseas-bank-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foster-wheeler-gb-limited-chennai-dcit-international-taxation-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rekha-kishore-bari-dhule-assessing-officer-nfac-delhi</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nyka-steels-pvt-ltd-mumbai-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-14-1-2-mumbai-aayakar-bhavan-mumbai-foodlink-services-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/axtron-tex-chem-india-privtae-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-6-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-surendrakumar-agarwal-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marshall-produce-brokers-company-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-3-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godaddy-com-llc-gurgaon-acit-circle-int-tax-1-3-1-delhi</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-3-2-1-aaykar-bhawan-marshall-produce-brokers-company-pvt-ltd-nariman-point</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-42-1-3-mumbai-bandra-kurla-complex-mumbai-madhusudan-m-jani-huf-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-2-3-1-mumbai-mumbai-n-rose-developers-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bank-of-nova-scotia-mumbai-assistant-commissioner-of-income-tax-international-tax-circle-1-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-i-t-3-2-2-mumbai-mumbai-m-s-mott-macdonald-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukrdh-d-ambani-leagal-heir-of-late-mr-dhirubhai-hirachand-ambani-mumbai-dcit-cc-8-2-mumbai-mumbai-co-216-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1702-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-2-mumbai-mumbai-dhirubhai-hirachand-ambani-mumbai-ita-4331-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-8-3-1-mumbai-aayakar-bhavan-mumbai-vijay-dwellers-private-limited-mumbai-ita-4976-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-legal-heir-of-late-mr-dhirubhai-hirachand-ambani-mumbai-dcit-cc-8-2-mumbai-mumbai-co-218-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-janusing-pawar-yavatmal-income-tax-officer-ward-1-yavatmal-ita-406-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/earth-focus-foundation-nagpur-commissioner-of-income-tax-exemptions-pune-ita-365-nag-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jks-impex-pvt-ltd-delhi-acit-central-circle-26-delhi-co-26-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sameer-manohar-fulari-mapusa-assessing-officer-nfac-delhi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-1-belagavi-rohit-parasharam-patil-belagavi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-5-2-1-mumbai-iora-diamonds-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/basudebpur-uttarbarh-samabay-krishi-unnayan-samity-ltd-east-midnapore-a-c-i-t-circle-27-1-haldia-purba-medinipur</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-kumar-chirimar-kolkata-a-c-i-t-circle-40-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulermak-tpl-joint-ventre-mumbai-the-national-faceless-appeal-centre-commissioner-of-income-tax-appeals-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-circle-5-3-1-mumbai-white-owlbrewery-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/buildcube-constructions-pvt-ltd-mumbai-ito-ward-1-1-thane</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-i-lucknow-lucknow-m-s-sahara-india-mutual-benefit-co-ltd-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jonnakunta-manikanta-rao-hyderabad-income-tax-officer-ward-7-2-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-i-lucknow-lucknow-m-s-sahara-india-mutual-benefit-co-ltd-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/triveni-engineering-amp-industries-ltd-noida-acit-noida</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-noida-m-s-triveni-engineering-amp-industries-ltd-noida</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarala-singh-lucknow-income-tax-officer-4-3-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-vivek-ramchandra-kawade-mumbai-ito-circle-27-3-navi-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-1-3-nagpur-r-b-s-d-and-f-n-das-export-firm-vizianagaram</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nagendra-singh-patna-ito-ward-5-3-patna</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-snehlatadevi-l-r-ramnaresh-prasad-patna-income-tax-officer-ward-6-5-patna</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjeev-kumar-gaya-ito-ward-3-2-gaya</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-khamgaon-khamgaon-renuka-oil-industries-khamgaon</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sant-tukdoji-nagri-shahkari-pat-sanstha-limited-hinganghat-hinganghat-ito-ward-2-wardha</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-bhaurao-chude-amravati-income-tax-officer-ward-1-amravati</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vellaisamy-duraipandy-madurai-madurai-income-tax-officer-non-corporate-ward-2-1-madurai-income-tax-office-madurai</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-hindustan-times-ltd-new-delhi-addi-cit-special-range-9-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ayodhya-development-authority-formely-ayodhya-faizabad-development-authority-lucknow-the-dy-commissioner-of-income-tax-exemption-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-chennai-evocon-pvt-ltd-chennai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-4-bangalore-mr-d-k-shivakumar-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/col-krishan-kumar-nanda-retd-new-delhi-dcit-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-2-3-ghaziabad-sanjay-thakur-ghaziabad</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-bhardwaj-mathura-income-tax-officer-1-3-1-mathura</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-amrut-distilleries-private-limited-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-amp-tps-bagalkot-jyoti-co-op-credit-society-limited-opp-sbi-navanagar</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhay-kumar-mehta-chennai-ito-non-corp-ward-4-1-chennai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratul-saha-kolkata-ito-nfac-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agni-steels-private-limited-erode-commissioner-of-income-tax-appeal-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-agarwal-indore-income-tax-officer-ward-2-1-gwl-gwalior</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-b-agrawal-huf-ahmedabad-income-tax-officer-ward-5-2-4-ahmedabad-ita-74-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yash-organics-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad-ma-142-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-shri-kailash-ramavatar-goenka-ahmedabad-itssa-6-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/farmvile-enterprise-vadodara-the-dy-cit-central-circle-1-vadodara-itssa-72-ahd-2018</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-ramavatar-goenka-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-ita-19-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-1-ahmedabad-gujarat-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tulsi-reality-vadodara-the-pr-cit-1-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gmw-private-limited-vadodara-the-dy-cit-circle-1-1-1-vadodara-ita-1850-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shah-foils-ltd-ahmedabad-the-ito-ward-4-1-3-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravinbhai-patel-ahmedabad-the-income-tax-officer-ward-3-2-4-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-sankalp-in-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-ahmedabad-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-ajramar-sthanakwasi-jain-sangh-grant-road-west-mumbai-cit-exemptions-mumbai-ita-6039-mum-2024</loc>
               <lastmod>2025-12-25T06:59:27.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arlex-foundation-goregaon-east-mumbai-commissioner-of-income-tax-exemption-mumbai-ita-6108-mum-2024</loc>
               <lastmod>2025-12-25T06:59:27.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deccan-minerals-private-limited-mumbai-dy-commissioner-of-income-tax-circle-3-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rotary-club-of-upper-kandivali-charitable-trust-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reshma-sabir-khan-andheri-west-mumbai-jurisdictional-assessing-officer-24-3-1-mumbai-piramal-chamber-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-mumbai-maharashtra-mazagon-dock-shipbuilders-limited-mumbai-maharashtra</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-2-3-1-mumbai-paranjape-schemes-construction-limited-vile-parle-east-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-creative-world-telefilms-ltd-mumbai-dy-cit-central-circle-6-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vitp-private-limited-in-the-case-of-flagship-developers-private-limited-hyderabad-dcit-circle-8-1-hyderabad-ita-572-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhu-devi-vijayawada-income-tax-officer-ward-2-1-vijayawada</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-exemption-bhopal-bhopal-indore-development-authority-indore-indore-ita-136-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-exemption-bhopal-bhopal-indore-development-authority-indore-ita-138-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indore-development-authority-indore-dcit-exemption-circle-bhopal-bhopal-ita-9-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-11-1-hyderabad-abhi-constructions-hyderabad-ita-1021-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lanco-rithwik-joint-venture-hyderabad-income-tax-officer-ward-14-1-hyderabad-ita-897-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-govind-reality-pvt-ltd-bhopal-acit-central-ii-bhopal-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-circle-16-1-hyderabad-lycos-internet-limited-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-mohan-rao-darumagari-secunderabad-income-tax-officer-ward-15-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurujala-babu-rao-hyderabad-ito-ward-11-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kh-facility-solutions-india-private-limited-hyderabad-dcit-circle-5-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanghi-industries-limited-hyderabad-dcit-circle-3-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-urban-financial-and-infrastructure-development-corporation-vijayawada-assistant-commissioner-of-income-tax-circle-1-1-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-urban-financial-and-infrastructure-development-corporation-vijayawada-assistant-commissioner-of-income-tax-circle-1-1-vijayawada-vijayawada</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/altaf-husain-income-tax-officer-17702-2024</loc>
               <lastmod>2025-12-25T08:35:21.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nokia-solutions-and-networks-india-private-limited-deputy-commissioner-of-income-tax-circle-16-and-anr-234-2025</loc>
               <lastmod>2025-12-25T08:30:21.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunte-and-drabu-consultants-pvt-ltd-income-tax-officer-ward-14-3-ors-5178-2024</loc>
               <lastmod>2025-12-25T08:30:19.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sonal-chawla-income-tax-officer-ward-29-1-delhi-745-2025</loc>
               <lastmod>2025-12-25T08:25:19.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oxford-university-press-mumbai-dcit-international-taxation-circle-3-2-2-mumbai-ita-4743-mum-2023</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/supreme-holdings-and-hospitality-india-limited-pune-dcit-central-circle-7-1-mumbai-mumbai-co-68-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-mumbai-acit-central-circle-8-2-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-e-2-1-mumbai-mumbai-mumbai-a-p-m-c-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-e-2-1-mumbai-mumbai-mumbai-a-p-m-c-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-h-mutha-kalyan-dcit-cent-cir-1-thane-thane</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamal-kishore-rathi-mumbai-dy-cit-cc-4-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punit-deora-trust-mum-ito-ward-25-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-19-2-4-mumbai-mumbai-pallon-shapoorji-mistry-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-12-25T08:55:18.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hexa-steel-and-power-pvt-ltd-national-faceless-assessment-centre-and-another-2632</loc>
               <lastmod>2025-12-25T09:35:23.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunny-entertainment-p-ltd-panchkulla-dcit-central-circle-noida-co-168-del-2018</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vgu-technology-business-incubator-trust-jaipur-cit-exemption-jaipur-jaipur-ita-799-jpr-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-murugesh-shantveerya-hiremath-pune-dcit-central-circle-1-5-pune-ita-1558-pun-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-3-2-delhi-aztek-private-limited-new-delhi-ma-443-del-2022</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-1-new-delhi-ajay-enterprises-pvt-ltd-new-delhi-ma-139-del-2023</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-singh-palwal-income-tax-officer-ward-2-1-nfac-faridabad-ita-3899-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinaya-kumar-mangalore-additional-commissioner-of-income-tax-jcit-a-vishakapatnam-ita-424-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navin-shamji-vira-mumbai-ito-22-2-7-piramal-chambers-ita-998-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nakshatra-metals-private-limited-delhi-ito-ward-18-1-delhi-ita-1198-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karan-vyapaar-private-limited-kolkata-assistant-commissioner-of-income-tax-central-circle-2-thane-thane-ita-3635-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varahalamma-pydi-late-visakhapatnam-income-tax-officer-ward-4-2-visakhapatnam-ita-348-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-power-transmission-corporation-limited-bengaluru-acit-circle-4-3-1-bengaluru-ita-2219-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/west-india-hospitality-ltd-ahmedabad-the-dcit-cent-circle-2-3-ahmedabad-ita-1682-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishan-pratap-singh-tikamgarh-income-tax-officer-tikamgarh-ita-139-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-new-delhi-round-square-exim-pvt-ltd-new-delhi-ita-8334-del-2019</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vayam-technologies-limited-new-delhi-dcit-circle-25-1-new-delhi-ita-1477-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manikant-nutritions-foods-private-limited-new-delhi-ito-ward-5-2-2-noida-ita-281-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narmada-welfare-society-jabalpur-income-tax-officer-exemption-jabalpur-ita-125-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-mohan-singh-rewa-ito-rewa-rewa-ita-117-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maharashta-state-electricity-distribution-co-ltd-mumbai-the-dcit-cir-14-1-1-mumbai-ita-2277-mum-2021</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-2-2-2-nariman-point-iss-as-denmark-ita-1640-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishnusa-r-habib-hubli-assistant-commissioner-of-income-tax-central-wing-central-circle-hubli-ita-81-pan-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pukhraj-shreemalji-jain-mumbai-ito-ward-19-2-4-mumbai-ita-4264-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kakumanu-naveen-kumar-vijayawada-income-tax-officer-ward-2-1-vijayawada-ita-469-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/seadrill-international-limited-mumbai-assistant-commissioner-of-income-tax-international-taxation-4-2-1-mumbai-ita-4700-mum-2023</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-chandulal-sheth-ahmedabad-acit-circle-3-1-1-ahmedabad-ita-1869-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nildhara-ltd-ahmedabad-the-income-tax-officer-ward-3-1-1-ahmedabad-ita-271-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balajee-vinimay-private-limted-ramnath-gowenka-marg-mumbai-dcit-central-circle-4-2-kolkata-aayakar-bhawan-poorva-co-35-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-avinash-singla-ludhiana-dcit-central-circle-1-ludhiana-ita-597-chandi-2022</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-ashok-mundade-mumbai-income-tax-officer-ward-11-2-1-mumbai-ita-5085-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohit-prem-chhabra-mumbai-income-tax-dept-mumbai-ita-5847-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suhel-inayatulla-punekar-kolhapur-income-tax-officer-kolhapur-ita-2375-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-ramesh-pawar-satara-ito-ward-8-2-satara-ita-1753-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-coporate-circle-3-1-chennai-j-ark-logistics-pvt-ltd-formerly-known-as-taewoong-logistics-pvt-ltd-chennai-ita-17-chny-2018</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-saikrupa-nagari-sahakari-patsanstha-maryadit-kolhapur-kolhapur-circle-1-kolhapur-kolhapur-ita-2378-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satara-z-p-class-four-employees-co-op-credit-society-ltd-satara-income-tax-officer-ward-2-satara-satara-ita-2374-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-ark-logistics-pvt-ltd-formerly-known-as-taewoong-logistics-pvt-ltd-chennai-acit-coporate-circle-3-1-chennai-co-116-chny-2018</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamalesh-kantilal-patel-ratnagiri-income-tax-officer-ratnagiri-ita-2267-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-1-kolkata-uniglobal-papers-private-limited-kolkata-ita-2181-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-saha-rourkela-ito-ward-3-rourkela-ita-458-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jila-sahkarikendriya-bank-maryadit-rewa-income-tax-officer-rewa-ita-36-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-karam-chand-sweets-zira-dcit-cc-2-ludhiana-ita-601-chandi-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodiyil-thameem-payyannur-the-incme-tax-officer-ward-4-kannur-ita-766-coch-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arjanbhai-nanubhai-patel-ahmedabad-income-tax-officer-ward-2-tds-ahmedabad-ita-483-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sacred-trust-registered-bangalore-income-tax-officer-ward-5-3-4-bangalore-ita-1675-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/volvo-ce-india-private-limited-bangalore-acit-dcit-circle-7-1-1-bangalore-sa-79-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-1-1-ahmedabad-vejalpur-ahmedabad-aavishkar-impex-private-limited-navrangpura-ahmedabad-ita-1088-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/niravadya-foundation-vadodara-the-commissioner-of-income-tax-exemption-ahmedabad-ita-1453-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udupi-taluk-protestant-christian-credit-co-operative-society-limited-udupi-income-tax-officer-ward-1-udupi-ita-1752-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nyraa-hiren-gadher-alias-archana-kishorkumar-chawla-ahmedabad-the-ito-ward-2-1-2-previously-ward-3-3-1-ahmedabad-ita-568-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shree-balaji-engicons-pvt-ltd-belpahar-jharsuguda-acit-central-circle-sambalpur-sambalpur-co-1-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shree-balaji-engicons-pvt-ltd-belpahar-jharsuguda-acit-central-circle-sambalpur-sambalpur-co-2-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-h-l-infrastructure-salapada-itssa-16-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehers-handloom-private-limited-sonepur-acit-centeral-circle-1-bhubaneswar-itssa-6-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehers-handloom-private-limited-sonepur-acit-central-circle-1-bhubaneswar-itssa-4-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-laxmidhar-mishra-tukuna-itssa-8-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srs-smart-retail-ltd-faridabad-acit-circle-2-1-faridabad-ita-856-del-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-rameshwara-bahu-uddeshi-souharda-sahakari-sangha-niyamitha-shimoga-income-tax-officer-ward-5-shimoga-ita-1703-bang-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-karda-traders-p-ltd-delhi-ita-198-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-19-1-new-delhi-pranav-vikas-india-pvt-ltd-delhi-ita-3087-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack-ita-556-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distibuters-private-limited-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack-ita-559-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack-ita-560-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rishi-raj-patel-damoh-income-tax-officer-ward-damoh-damoh-ita-147-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anand-basantani-mandla-income-tax-officer-mandla-ita-7-jab-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-urja-vikas-nigam-ltd-vadodara-the-dcit-circle-1-1-1-vadodara-ma-114-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-jaipur-jaipur-harsh-stock-portfolio-pvt-ltd-jaipur-ita-1084-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-exemption-kolkata-ananda-nagar-development-society-kolkata-ma-38-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sita-ram-saini-chomu-jaipur-ito-ward-7-3-jaipur-ita-710-jpr-2023</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahajanand-medical-technologies-limited-surat-surat-surat-ita-998-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/govindbhai-atmaram-thakor-ahmedabad-the-ito-ward-3-1-1-ahmedabad-ita-1629-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veto-electropowers-india-private-limited-and-mr-narain-das-gurnani-and-mr-babu-lal-gurnani-and-veto-switchgears-and-cables-limited-and-mr-akshay-kumar-gurnani-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-3-jaipur-and-director-general-of-income-tax-investigation-rajasthan-81-2024</loc>
               <lastmod>2025-12-25T10:30:24.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajasthan-equestrian-association-union-of-india-ors-5989-2022</loc>
               <lastmod>2025-12-25T11:20:21.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhika-roy-and-prannoy-roy-pr-commissioner-of-income-tax-6-anr-582-2019</loc>
               <lastmod>2025-12-25T08:30:22.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mahadevikad-service-co-op-bank-ltd-alappuzha-the-ito-ward-5-alappuzha-ita-289-coch-2023</loc>
               <lastmod>2025-12-05T10:42:48.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-alphonsa-timbers-and-traders-private-limited-maradu-ito-tds-kochi-ita-242-coch-2024</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/society-for-welfare-of-the-aged-sick-and-the-handicapped-swastha-thrissur-commissioner-of-income-tax-exemption-kochi-ita-435-coch-2024</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-1-1-1-bangalore-bmtc-building-koramangala-baqngalore-bangalore-electricity-supply-company-limited-bescom-corporate-office-ita-710-bang-2023</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-3-1-1-bangalore-iris-cable-and-broadband-private-limited-bangalore-ma-52-bang-2024</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quadisiyya-hajj-cell-kollam-the-income-tax-officer-ward-3-kollam</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vengola-service-co-op-bank-ltd-ernakulam-ito-ward-2-aluva</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/peringottukurussi-service-co-operative-bank-ltd-palakkad-the-ito-ward-5-palakkad</loc>
               <lastmod>2025-12-05T10:42:48.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-the-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-rg-1-1-mumbai-hdfc-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-1-mumbai-m-s-housing-development-finance-corporation-ltd-delhi</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jmm-fisheries-panvel-navi-mumbai-assistant-commissioner-of-income-tax-thane</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puran-k-jain-huf-mumbai-income-tax-officer-ward-41-2-4-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-2-3-1-mumbai-hdfc-bank-limited-merged-entity-housing-development-finance-corporation-limited-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-jt-dy-acit-ito-nfac-delhi</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cir-1-1-mumbai-m-s-housing-developement-finance-corporation-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kinetic-advertising-india-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-16-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wan-hai-lines-pvt-ltd-mumbai-dy-commissioner-of-income-tax-5-3-1-mumbai-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cc-1-4-mumbai-mumbai-jatin-rajnikant-shah-mumbai-ita-4468-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-8-3-1-mumbai-mumbai-thirumalai-chemicals-limited-mumbai-ita-3358-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashapura-minechem-limited-mumbai-adit-cpc-bengaluru-ita-4728-mum-2023</loc>
               <lastmod>2025-12-09T12:25:41.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tejash-ramesh-shah-huf-mumbai-ito-25-3-1-mumbai-ita-5813-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-nrtmt-india-pvt-ltd-raigarh-deputy-commissioner-of-income-tax-central-2-raipur-ita-3-rpr-2021</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-singh-raigarh-income-tax-office-raigarh-raigarh-ita-426-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radha-mishra-bilaspur-income-tax-officer-ward-2-1-bilaspur-bilaspur-ita-509-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harish-pandey-raipur-raipur-acit-circle-1-1-raipur-raipur-ita-503-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/md-ilyas-shekhani-bemetara-bemetara-income-tax-officer-kawardha-kawardha</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pramila-gokuldas-daga-girls-college-raipur-raipur-income-tax-officer-ward-3-4-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rekh-chand-nahta-jagdalpur-bastar-income-tax-officer-ward-jagdalpur-bastar</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-shanti-industries-raipur-income-tax-officer-ward-1-2-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamna-jain-dhamtari-dhamtari-income-tax-officer-ward-dhamtari-dhamtari</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarvesh-bardia-rajnandgaon-income-tax-officer-1-rajnandgaon</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-raipur-grand-motors-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sagar-kukreja-bhilai-deputy-commissioner-of-income-tax-circle-1-1-bhilai-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nishant-jain-bilaspur-acit-circle-1-1-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-i-raipur-m-s-raghuvir-ferro-alloys-pvt-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bijapur-jan-shikshan-sansthan-bijapur-bijapur-cit-exemption-bhopal-bhopal</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-chapra-ito-ward-2-2-chapra-chapra</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiv-nandan-prasad-suman-madhubani-ito-ward-6-1-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kumar-suman-singh-patna-dcit-central-circle-2-patna-ita-216-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akash-jain-kolkata-i-t-o-ward-32-3-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sawita-shah-purnia-ito-ward-3-1-purnia-ita-605-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-paik-kolkata-dcit-cir-8-1-kolkata-ita-494-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kushal-bharat-realcon-pvt-ltd-kolkata-i-t-o-ward-2-3-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandna-gandhi-patna-acit-cir-5-patna-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-peria-karamalai-tea-and-produce-co-ltd-coimbatore-acit-cc-1-coimbatore-ita-1386-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ltu-1-chennai-m-s-royal-sundaram-general-insurance-company-limited-chennai-ita-494-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ltu-1-chennai-m-s-royal-sundaram-general-insurance-company-limited-chennai-ita-495-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-93-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arreds-trust-karur-cit-exemptions-chennai-ita-1665-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-tech-industrial-services-pvt-ltd-chennai-ito-corporate-ward-chennai-ita-1788-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akmg-alloys-private-ltd-dindigul-deputy-commissioner-of-income-tax-non-corporate-circle-co-12-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2063-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rockfort-and-polymed-private-limited-chennai-dcit-ltu-1-chennai-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arulmigu-siddhi-vinayagar-temple-trust-chennai-ito-ncw-7-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-chennai-a-s-cargo-movers-private-limited-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-chennai-integrated-solutions-and-enterprises-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/renu-agrawal-chennai-acit-ncc-10-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-chand-jain-chennai-dcit-central-circle-2-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakashchand-jain-chennai-dcit-central-ciorcle-2-3-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gautam-thadani-director-income-tax-investigation-and-anr-10960-2016</loc>
               <lastmod>2025-12-25T08:30:22.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raman-chawla-new-delhi-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-ramkesh-basist-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-new-delhi-m-s-sukriti-information-systems-p-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mideast-integrated-steels-ltd-new-delhi-acit-central-circle-2-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naveen-goswami-new-delhi-dcit-central-circle-18-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-garg-noida-acit-central-circle-2-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parveen-kumar-ghaziabad-ito-ward-2-2-1-gahziabad</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/boutique-india-overseas-pvt-ltd-delhi-the-deputy-commissiner-of-income-tax-circle-4-2-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prateek-nagpal-acit-central-circle-14-466-del-2022-521-del-2022-522-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishan-kripa-computers-industries-pvt-ltd-new-delhi-dcit-circle-14-2-new-delhi-co-80-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-hospitality-private-limited-new-delhi-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwan-precision-private-limited-rohtak-assisstant-commissioner-of-income-tax-rohtak</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-delhi-accil-corporation-pvt-ltd-jaipur-rajasthan</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puran-chand-arora-charitable-trust-delhi-ito-exp-2-4-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-13-1-new-delhi-delhi-lt-foods-limited-saket-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjula-khanna-noida-up-national-faceless-appeal-centre-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/new-era-industrial-services-private-limited-gurgaon-dy-commissioner-of-income-tax-circle-3-1-gurgaon</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/power-links-transmission-ltd-new-delhi-addl-cit-special-range-7-new-delhi-ita-4599-del-2019</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mainee-steel-works-pvt-ltd-new-delhi-dcit-central-circle-2-gurgaon</loc>
               <lastmod>2025-12-25T08:14:20.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudha-premkumar-sharma-mumbai-income-tax-officer-new-delhi-ita-3290-del-2023</loc>
               <lastmod>2025-12-25T08:14:20.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/motricity-india-private-limited-gurgaon-dcit-circle-2-gurgaon-ita-1092-del-2023</loc>
               <lastmod>2025-12-25T08:14:20.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-3-2-central-range-3-mumbai-air-india-building-nariman-point-aarti-durgs-limited-sion-e</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-cc-3-2-central-range-3-mumbai-air-india-building-nariman-point-aarti-durgs-limited-sion-e</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/energy-swaraj-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-digambar-jain-samaj-samiti-jaipur-the-cit-exemption-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nimbus-pipes-limited-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ummat-human-help-sanstha-ajmer-ajmer-cit-exemption-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barmer-lignite-mining-co-ltd-c-scheme-jaipur-dcit-circle-6-jaipur-ita-458-jpr-2023</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/osg-minerals-pvt-ltd-uttar-pradesh-assessment-unit-dcit-circle-5-2-1-noida-sa-539-del-2024</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santosh-sonkar-union-of-india-and-ors-wpo-976-2024</loc>
               <lastmod>2025-12-25T10:25:21.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-abhikaran-pvt-ltd-through-its-authorised-person-rakesh-kumar-gupta-union-of-india-through-secretary-finance-and-chairman-cbdt-and-the-principal-chief-commissioner-of-income-tax-and-the-commissioner-of-income-tax-i-and-the-commissioner-of-income-tax-tds-and-the-income-tax-officer-ward-2-i-and-assistant-director-of-income-tax-11182-2021-12196-2021</loc>
               <lastmod>2025-12-25T10:25:22.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-abhijit-paul-union-of-india-and-secretary-ministry-of-finance-income-tax-department-government-of-india-and-principal-chief-commissioner-of-income-tax-north-east-region-government-of-india-and-principal-chief-commissioner-of-income-tax-shillong-government-of-india-and-deputy-commissioner-of-income-tax-silchar-assam-and-additional-commissioner-of-income-tax-silchar-assam-and-joint-commissioner-of-income-tax-national-faceless-assessment-centre-delhi-and-deputy-commissioner-of-income-tax-national-faceless-assessment-centre-delhi-and-additional-commissioner-of-income-tax-national-faceless-assessment-centre-delhi-and-assistant-commissioner-of-income-tax-national-faceless-assessment-centre-delhi-and-income-tax-officer-national-faceless-assessment-centre-delhi-and-assessing-officer-national-faceless-assessment-centre-delhi-284</loc>
               <lastmod>2025-12-25T10:20:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jmd-alloys-ltd-union-of-india-through-chief-commissioner-of-cgst-and-central-excise-and-principal-commissioner-of-cgst-and-central-excise-and-addl-commissioner-appeal-of-cgst-and-central-excise-and-the-superintendent-cgst-and-central-excise-range-arwal-15940-of-2023</loc>
               <lastmod>2025-12-25T10:25:22.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/takshila-educational-society-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-new-delhi-16228</loc>
               <lastmod>2025-12-25T09:35:23.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditya-mundra-dewas-income-tax-officer-1-dewas-dewas</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-mundra-dewas-income-tax-officer-1-dewas-dewas</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkto-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/urmila-singh-bhopal-ito-2-3-bhopal</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaibhav-kishore-bansal-chandigarh-principal-commissioner-of-income-tax-panchkula</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1696-pun-2024</loc>
               <lastmod>2026-03-05T04:40:40.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajbir-singh-sangwan-lucknow-ito-6-1-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reeta-devi-bannamau-lalganj-raebareli-commissioner-of-income-tax-appeals-income-tax-department-raebareli</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-girja-shankar-lucknow-income-tax-officer-4-5-lucknow-ita-132-lkw-2020</loc>
               <lastmod>2026-01-09T09:47:59.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-abdul-maneed-engineers-and-contractors-kalaburagi-dcit-central-circle-ballri-ballari</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raju-siddaiah-anjanapura-income-tax-officer-ward-1-2-6-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rinku-deshpande-bengaluru-income-tax-officer-ward-6-3-2-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/basavaraj-mahalingayya-hiremath-ramanagara-income-tax-officer-ward-5-3-7-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brindle-homes-trust-bengaluru-commissioner-of-income-tax-exemptions-bengaluru</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-exemptions-circle-1-bengaluru-bengaluru-karnataka-institute-of-diabetology-bengaluru-ita-1503-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-muthu-cine-service-bangalore-deputy-commissioner-of-income-tax-central-circle-2-1-bangalore-ita-1632-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-k-sipani-foundation-bangalore-income-tax-officer-e-ward-2-bangalore-bangalore-ita-1910-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-m-l-krupal-kodagu-ito-ward-1-madikeri-ita-380-bang-2012</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-mangalore-l-javerchand-jewellers-private-limited-mumbai-ita-1542-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/namitha-deenadayalu-naidu-bengaluru-income-tax-officer-ward-6-3-1-bengaluru-ita-1572-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udupi-taluk-protestant-christian-credit-co-operative-society-limited-udupi-income-tax-officer-ward-1-udupi-ita-2321-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-wep-peripherals-ltd-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore-ita-294-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hewlett-packard-india-software-operation-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-1-1-bangalore-ita-405-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devraj-harshadrai-patel-ahmedabad-the-dy-cit-circle-3-1-1-ahmedabad-ita-1093-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/darshil-chandravadan-shah-vadodara-the-income-tax-officer-ward-3-1-1-vadodara-ita-1355-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-exemptions-ward-2-ahmedabad-the-gujarat-institute-of-housing-amp-estate-developers-ahmedabad-ita-1022-ahd-2017</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasna-rathod-dudh-utpadak-sahakari-mandali-gandhinagar-the-income-tax-officer-ward-1-previously-ward-4-gandhinagar-ita-1829-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chirag-patel-vadodara-gujarat-income-tax-officer-ito-ward-3-1-1-vadodara-gujarat-ita-1846-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-ranjan-dcit-central-circle-1-2-ahmedabad-ashram-road-oswal-extrusion-limited-ushmanpura</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kshama-sanjay-tripathi-ahmedabad-the-ito-ward-4-2-2-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohanedyusufkhan-gulabkhan-farmwala-ahmedabad-the-pr-cit-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brake-parts-india-pvt-ltd-delhi-acit-5-1-delhi-delhi</loc>
               <lastmod>2026-01-13T08:54:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rajnikant-mohanlal-bhalodia-rajkot-gujarat-the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-co-5-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-1-1-rajkot-rajkot-kamrudinbhai-r-makhani-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vipulbhai-shambhubhai-ramani-at-virnagar-tal-jasdan-dist-rajkot-the-ito-ward-2-1-2-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-girishkumar-ramniklal-doshi-surendranagar-the-income-tax-officer-ward-2-surendranagar-ita-297-rjt-2017</loc>
               <lastmod>2026-01-13T09:18:29.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pallav-jamnagar-dcit-circle-2-jamnagar-ita-473-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shamrock-international-limited-mumbai-commissioner-of-income-tax-appeal-income-tax-department-nfac-delhi-mumbai</loc>
               <lastmod>2026-04-25T18:06:03.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-bhimgrad-seva-sahakari-mandali-ltd-bhingrad-tal-lathi-dist-amreli-the-adit-cpc-bangalore-560500-ita-11-rjt-2023</loc>
               <lastmod>2026-05-11T10:12:31.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-narayana-dharma-paripalana-yogam-ernakulam-ito-exemption-ernakulam</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kk-tourist-home-kannur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cherthala-taluk-agricultural-credit-cooperative-society-ltd-alappuzha-ward-1-and-tps-alappuzha-alleppey</loc>
               <lastmod>2025-07-10T12:20:44.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-7-delhi-zexus-air-services-pvt-ltd-175-2022</loc>
               <lastmod>2025-09-18T07:08:01.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-1-adobe-systems-software-ireland-ltd-ita-474-2023</loc>
               <lastmod>2025-09-18T07:08:01.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-international-taxation-3-and-the-commissioner-of-income-tax-international-taxation-3-samsung-electronics-co-ltd-1029-2018</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lanco-infratech-ltd-the-assistant-commissioner-of-income-tax-circle-16-1-156-2008</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tech-mahindra-limited-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-ayakar-bhavan-basheerbagh-hyderabad-and-additional-commissioner-of-income-tax-central-range-3-ayakar-bhavan-8th-floor-basheerbagh-hyderabad-and-deputy-commissioner-of-income-tax-central-circle-1-basheerbagh-hyderabad-23255-2011</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-2-kolkata-fastner-commodeal-pvt-ltd-itat-267-2024</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramnath-prasad-principal-commissioner-of-cgst-and-central-excise-and-additional-commissioner-cgst-and-cx-patna-ii-10644</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/open-text-technologies-pvt-ltd-the-commissioner-office-of-the-commissioner-of-customs-and-gst-hyderabad-and-the-commissioner-office-of-the-commissioner-of-central-tax-rangareddy-and-the-superintendent-office-of-the-superintendent-of-central-tax-madhapur-and-the-superintendent-office-of-the-superintendent-of-central-tax-kondapur-and-development-commissioner-madhapur-sez-20018</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-apollo-gleneagles-hospital-limited-itat-166-2024</loc>
               <lastmod>2025-09-18T07:06:14.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-of-income-tax-circle-1-1-raipur-c-g-satpal-singh-sandhu-158</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-rameshchandra-shah-mumbai-dcit-cc-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-rameshchandra-shah-mumbai-deputy-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-international-taxation-3-2-2-mumbai-mumbai-m-s-oxford-university-press-delhi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-digboi-digboi-arunachal-tea-company-margherita</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-digboi-digboi-arunachal-tea-company-margherita</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-dheeraj-singh-sisodiya-kota-dcit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaktimata-dealcom-pvt-ltd-kolkata-i-t-o-ward-1-3-currently-i-t-o-ward-1-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-kajari-banerjee-kolkata-i-t-o-ward-29-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cofre-do-fundo-da-cruz-al-to-de-bambolim-income-tax-officer-exemption-ward-1-panaji</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saima-construction-pvt-ltd-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-c-i-t-bangalore-m-s-state-bank-of-mysore-bangalore</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-municipal-cooperative-bank-ltd-mumbai-dcit-circle-1-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunita-garg-indore-ito-4-1-indore-indore</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balusingh-kirar-rajgarh-national-faceless-assesment-center-new-delhi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manas-rawat-kolkata-i-t-o-ward-50-1-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jadhav-deore-associates-pune-ito-tds-2-acit-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parmeshwar-param-seva-foundation-nashik-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nam-group-aslali-ahmedabad-ao-cpc-bangalore-present-ito-ward-3-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/poona-district-education-association-pune-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-arya-chanakya-nagari-sahkari-patsanstha-marya-ichalkaranji-ichalkaranji-income-tax-officer-ichalkaranji</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambernath-organics-pvt-ltd-mumbai-commissioner-of-income-tax-appeals-delhi</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-shivamogga-shivamogga-suvarna-shivamogga</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pandalapaka-primary-agricultural-co-op-credit-society-ltd-east-godavari-income-tax-officer-ward-1-kakinada</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/allahabad-development-authority-allahabad-acit-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-shakti-foundation-chennai-ito-exemptions-ward-3-chennai</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-r-jewellers-private-limited-vijayawada-the-assistant-commissioner-of-income-tax-circle-2-1-vijayawada</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-k-gujral-punjab-technical-university-kapurthala-dcit-exemptions-circle-1-chandigarh</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kangra-central-cooperative-bank-limited-dharamshala-deputy-commissioner-of-income-tax-palampur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zora-singh-fatehgarh-sahib-income-tax-officer-ward-sirhind-sirhind</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kangra-central-cooperative-bank-limited-dharamshala-deputy-commissioner-of-income-tax-palampur</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muliyar-agriculturist-welfare-co-operative-society-ltd-kasargod-the-ito-ward-1-tps-kasargod</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kk-leisure-tourism-international-p-ltd-kannur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trivandrum-district-electricity-board-employees-co-op-society-trivandrum-the-ito-wd-2-1-trivandrum</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-prakash-goplani-bengaluru-ito-2-1-1-agra</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kk-leisure-tourism-international-p-ltd-kannur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trivandrum-district-electricity-board-employees-co-op-society-trivandrum-the-ito-wd-2-1-trivandrum</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/choudhury-swapan-kumar-mohapatra-balasore-assistant-commissioner-of-income-tax-central-circle-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krushi-sampark-baro-income-tax-officer-exemption-cuttack</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/human-development-centre-khorda-ito-exemption-ward-bhubaneswar</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopalapillai-sreekumar-sooranad-kollam-kerala-income-tax-officer-central-circle-ii-bbn</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopalapillai-sreekumar-sooranad-kollam-income-tax-officer-central-circle-2-bbn-central-circle-ii-bbn</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/basanti-auto-agency-balasore-deputy-commissioner-of-income-tax-circle-1-1-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-ashok-food-products-bolangir-income-tax-officer-ward-1-bolangir-bolangir</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-p-veerachandra-chettiyar-kadavanthara-ito-ward-1-5-range-1-non-corporate-ward-1-50-kochi</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/netrananda-nayak-puri-ito-puri-ward-puri</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udayabhanu-janardhanan-kollam-income-tax-officer-ward-4-kollam-kollam</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pimprad-vividh-karyakari-sahakari-seva-society-satara-acit-circle-satara-satara</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balaram-construction-limited-banaskantha-the-pcit-ahmedabad-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-education-officer-dehradun-cit-a-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-education-officer-dehradun-cit-ai-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinaykumar-ram-kamal-pandey-bharuch-gujarat-asst-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajaykumar-dahyabhai-shridhar-ahmedabad-the-dy-cit-central-circle-2-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/om-prakash-jalan-kolkata-assistant-commissioner-of-income-tax-kolkata</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sant-shankar-maharaj-aashram-amravati-dcit-acit-cir-exemp-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mayurakshi-gramin-bank-employees-provident-fund-pbgb-regional-suri-birbhum-d-c-i-t-circle-3-suri-suri-birbhum</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tehatta-thana-co-operative-agricultural-marketing-society-ltd-nadia-ito-wd-41-4-kolkata-nadia</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandeep-vimalchand-gadia-bengaluru-income-tax-officer-ward-5-2-5-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-samiulla-shimoga-income-tax-officer-ward-1-amp-tps-shimoga</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivaramaiah-guruswamy-bangalore-income-tax-office-ward-3-3-1-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/si-shraddha-realtors-mumbai-maharashtra-india-ito-32-3-3-mumbai-india</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjuman-e-farogh-e-islam-trust-mumbai-income-tax-officer-exemption-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nine-corporate-inceptions-p-ltd-formally-known-as-m-s-skm-creation-pvt-ltd-delhi-acit-cc-26-new-delhi</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surinder-kaur-patiala-the-income-tax-officer-delhi</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surinder-singh-ryait-ludhiana-dcit-cc-ii-ludhiana</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/taliparamba-primary-co-operative-agricultural-and-rural-development-bank-ltd-c-1007-perumba-deputy-commissioner-of-income-tax-kannur</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanhu-charan-couda-nayagarh-ito-khurda-ward-khurda</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-kanaiyalal-jain-mumbai-commissioner-of-income-tax-appeals-0-11-pune</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaleem-m-khan-navi-mumbai-ito-wd-22-3-2-navi-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mack-star-marketing-private-limited-mumbai-deputy-commissioner-of-income-tax-2-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k864-murali-chennampatti-primary-agriculture-co-op-credit-society-erode-income-tax-officer-ward-2-1-erode-erode</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navnath-duryodhan-golande-mumbai-income-tax-officer-ward-1-1-kalyan</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dyaneshwari-multi-state-urban-co-operative-credit-society-limited-ahmednagar-assistant-commissioner-of-income-tax-central-circle-4-3-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-patel-international-ankleshwar-acit-circle-2-bharuch</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-13-2-2-mumbai-sharda-cropchem-limited-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dyaneshwari-multi-state-urban-co-operative-credit-society-limited-ahmednagar-assistant-commissioner-of-income-tax-central-circle-4-3-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-construction-pune-ito-circle-8-pune</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vellanikkara-service-co-operative-bank-thrissur-income-tax-officer-ward-2-1-thrissur</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradeep-h-kedia-mumbai-dcit-9-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaibhav-vishwanath-surve-ratnagiri-income-tax-officer-ratnagiri</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syedali-ebrahim-neyyattinkara-acit-circle-1-2-thiruvananthapuram</loc>
               <lastmod>2025-09-18T08:46:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jindal-saw-ltd-new-delhi-dcit-circle-13-2-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankur-goyal-ghaziabad-ito-ward-1-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-4-pgf-ltd</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-21-1-new-delhi-rallison-electricals-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-talbros-engineering-limited-new-delhi-addl-cit-faridabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanta-rani-yadav-gurgaon-principal-commissioner-of-income-tax-faridabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radisson-india-charitable-foundation-gurgaon-ito-exemption-ward-faridabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-cuttack-alashore-marine-exports-private-limited-balasore</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-babu-jhalani-jaipur-ito-ward-1-4-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jermel-s-accademy-siliguri-ito-ward-1-4-siliguri-siliguri</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ditto-dinaharan-thiruvallur-income-tax-officer-thiruvallur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayaprakrash-asha-chennai-ito-non-corp-ward-19-3-chennai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/super-farm-products-private-ltd-coimbatore-ito-corp-ward-2-coimbatore-coimbatore</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-lakshmi-trust-madurai-cit-exemptions-chennai</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rk-worldinfocom-private-limited-bangalore-income-tax-officer-ward-5-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-c-i-t-central-cir-2-3-nagpur-m-s-gupta-coalfields-washeries-ltd-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-moradabad-genus-paper-boards-ltd-moradabad</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bajrang-furniture-kaithal-acit-circle-kurukshetra</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-nine-corporate-inception-pvt-ltd-formery-known-as-skm-creation-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bantupalli-varaprasad-raichur-income-tax-officer-ward-1-raichur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkatesham-avula-hyderabad-ito-ward-11-1-hyderabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/golden-wines-2673-phase-1-basant-avenue-dugri-ludhiana-naresh-kumar-meena-ito-ward6-3-ludhiana-current-jurisdictional-a-o-ito-ward-6-1-ludhiana-ludhiana</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sai-krishna-rice-industry-khammam-ito-ward-1-khammam</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-milroc-good-earth-developers-panaji-the-pr-commissioner-of-income-tax-panaji</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indian-institute-of-information-technology-society-vadodara-gandhinagar-the-dy-cit-circle-1-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nehal-brothers-mumbai-income-tax-officer-23-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-lectrodryer-marketing-pvt-ltd-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madan-lal-choudhary-jaipur-ito-7-1-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avinash-dadhich-pal-road-acit-circle-intl-tax-jaipur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trivandrum-district-electricity-board-employees-co-op-society-trivandrum-the-ito-wd-2-1-trivandrum</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-sanjay-bhupatrai-shah-mumbai-dy-director-of-income-tax-inv-faiu-3-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-educational-society-and-research-centre-kunnamkulam-asst-cit-exemption-circle-kochi</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-sanjay-bhupatrai-shah-mumbai-dy-director-of-income-tax-inv-faiu-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-chandra-sahoo-jajpur-the-assistant-commissioner-of-income-tax-central-circle-cuttack-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikanth-narol-co-op-shops-off-society-limited-ahmedabad-the-income-tax-officer-ward-1-1-1-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anakkara-food-processing-and-exports-private-limited-edappal-acit-tirur</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/elanthoor-service-co-oper-bank-limited-elanthoor-commissioner-of-income-tax-appeals-north-block</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/premalatha-korottoliprasantham-calicut-income-tax-officer-wrd-1-2-kozhikode</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/elanthoor-service-co-operative-bank-limited-elanthoor-commissioner-of-income-tax-appeals-north-block</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahoo-distributers-private-limited-jajpur-asstt-cit-central-circle-cuttack</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ahamed-kovval-haji-kasaragod-ito-ward-international-tax-kozhikode</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishibhavan-andhoor-kannur-university-campus-income-tax-officer-tds-kannothumchal</loc>
               <lastmod>2025-09-18T08:46:13.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vmd-enterprises-p-ltd-chennai-acit-cc-1-3-chennai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amarjit-sarwan-singh-mumbai-ito-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-farooque-mohd-rafique-bagban-nandurbar-ito-ward-1-dhule</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-mhapan-vengurla-commissioner-of-income-tax-delhi</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-alternative-india-for-development-chennai-ito-exemption-ward-4-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joshi-technologies-international-inc-india-projects-ahmedabad-the-ddit-international-taxation-i-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-farooque-mohd-rafique-bagban-nandurbar-ito-ward-1-dhule</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandrapal-singh-mathura-income-tax-officer-shivpuri-gwalior</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ibm-india-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vallachira-service-co-op-bank-ltd-thrissur-the-ito-ward-2-1-thrissur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mecca-rafeeque-ahmed-chennai-acit-corporate-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-kadachira-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karuppiah-raman-madurai-ito-ncw-1-7-madurai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-kadannapalli-panapuzha-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-kadannapalli-panapuzha-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sampat-khimraj-jain-mumbai-jt-commissioner-of-income-tax-range-142-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ito-kannur-the-kadachira-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/leela-ship-recycling-pvt-ltd-bhavnagar-the-dy-cit-circle-1-bhavnagar</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maa-vaisho-seva-samiti-aop-trust-chennai-cit-exemption-chennai-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-tds-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koodali-public-servants-co-op-society-limited-no-c-924-mattanur-income-tax-officer-assessment-unit</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ahamedpillai-ahamedkutty-ernakulam-the-income-tax-officer-ernakulam</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-wd-2-1-kolkata-unicorn-housing-p-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-19-1-mumbai-goneka-treading-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/unicorn-enclave-p-ltd-kolkata-ito-wd-2-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahle-anand-thermal-systems-pvt-ltd-pune-dcit-circle-8-pune</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-tdk-india-pvt-ltd-formerly-known-as-m-s-epcos-india-pvt-ltd-kolkata-dcit-cir-11-1-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mustak-rajjak-kapade-ratnagiri-income-tax-officer-ward-1-ratnagiri</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-jagzeet-kaur-bareilly-income-tax-officer-1-2-bareilly</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-it-3-2-1-mumbai-mumbai-mc-kinsey-and-company-singapore-pte-limited-ernst-and-young-llp-cas</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-7-1-kolkata-kolkata-chemex-oil-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-sulekha-krishan-mehra-mumbai-income-tax-officer-22-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/industries-association-of-chandigarh-chandigarh-income-tax-officer-ward-chandigarh-chandigarh</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sejal-jignesh-shah-mumbai-the-income-tax-officer-19-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tvf-fund-ltd-mauritius-mumbai-dcit-international-taxation-4-1-2-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-4-mumbai-mumbai-roha-dyechem-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjali-bhoomi-developers-navi-mumbai-ito-ward-28-1-1-navi-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-41-4-4-mumbai-shivsamruddhi-nagari-sahakari-patasanstha-maryadit-mumbai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikrishna-laxminarayan-thakur-sindhudurga-income-tax-officer-tds-ward-kolhapur-kolhapur</loc>
               <lastmod>2025-09-18T08:46:40.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cognizant-technology-solutions-india-private-limited-chennai-deputy-commissioner-of-income-tax-international-taxation-1-1-chennai</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joel-jewellery-works-thrissur-ito-wd-2-2-thrissur</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/era-infra-engineering-limited-noida-dcit-central-circle-28-delhi</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivom-minerals-limited-rourkela-assistant-commissioner-of-income-tax-central-circle-sambalpur-second-floor-aayakar-bhawan</loc>
               <lastmod>2025-09-18T08:46:13.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adidarshan-tradewing-private-limited-kolkata-i-t-o-ward-12-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amogh-gajanan-sawant-yavatmal-dcit-acit-circle-3-nagpur</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-11-1-kolkata-kolkata-funny-commotrade-private-limited-kolkata</loc>
               <lastmod>2025-09-18T08:46:40.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-west-eleri-service-co-operative-bank-ltd-no-62-ff-kottamala-income-tax-officer-ward-2-kasaragod</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nuruddin-alihusain-suratwala-amatullah-manzil-ito-ward-4-4-nagpur-bsnl-rttc-building</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopalapillai-sreekumar-sooranad-kollam-income-tax-officer-central-circle-2-bbn-central-circle-ii-bbn</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-assistant-commissioner-of-income-tax-circle-1-1-1-dehradun-senior-citizen-home-complex-welfare-society-greater-noida</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-dehradun-r-b-enterprises-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/iincome-tax-officer-1-1-bhopal-bhopal-m-p-state-minor-forest-produce-t-and-d-limited-bhopal</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-2-2-kashipur-natural-herbals-seeds-u-s-nagar</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prem-lata-pandya-jaipur-deputy-commissioner-of-income-tax-central-circle-4-jaipur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshat-bansal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natural-herbals-seeds-udhasm-singh-nagar-dcit-circle-2-kashipur</loc>
               <lastmod>2025-09-18T08:44:46.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshat-bansal-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-i-lucknow-lucknow-m-s-sahara-india-mutual-benefit-co-ltd-lucknow</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samar-pramanick-nadia-i-t-o-ward-4-1-nadia</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/triveni-engineering-amp-industries-ltd-noida-acit-noida</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-it-2-2-1-mumbai-mumbai-priya-niranjan-hiranandani-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bina-raju-ramaiya-maharastra-income-tax-officer-ward-32-1-3-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-cent-circle-1-3-central-circle-aayakar-bhawan-nagpur-mor-alloys-private-limited-vizianagaram</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-buldana-zillakrishi-udogik-sahakari-sanstha-ltd-malkapur-income-tax-officer-ward-2-khamgaon</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jsw-minerals-trading-pvt-ltd-mumbai-ito-ward-5-2-1-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-cent-circle-1-3-nagpur-radhika-metals-and-minerals-vizianagaram</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-sadguru-gajanan-maharaj-sewabhavi-mandal-nagpur-ito-ward-1-exemption-nagpur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-chandrapur-nitin-subhash-sharma-chandrapur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-kumar-singh-sitamarhi-cit-delhi</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-chandrapur-nitin-subhash-sharma-chandrapur</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yuwaraj-kundan-bhojpur-ito-ward-1-4-arrah</loc>
               <lastmod>2025-09-18T08:44:46.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmi-narayan-agarwal-uttar-pradesh-dcit-central-circle-29-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parukutty-amma-bharghavi-amma-velu-pillai-thiruvanthapuram-ito-ward-2-5-thiruvanathapuram</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sunil-kumar-sharma-bengaluru-deputy-commissioner-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshay-kumar-saxena-mumbai-ito-4-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-d-k-shivakumar-bangalore-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ivtl-infoview-technologies-pvt-ltd-chennai-dcit-corporate-circle-ii-2-chennai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nattika-service-co-operative-bank-ltd-no-r-308-nattika-income-tax-officer-guruvayur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nattika-service-co-operative-bank-ltd-no-r-308-nattika-income-tax-officer-guruvayur</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suryavanshi-svakul-shali-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-4-ahmedabad-ahmedabad-deep-infraprojects-llp-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gayatri-tirth-bharuch-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samvedna-public-charitable-trust-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/friends-group-morabhagal-charitbale-trust-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rangraj-electro-products-pvt-ltd-mumbai-deputy-commissioner-of-income-tax-circle-14-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-ichalkaranji-ichalkaranji-navdurga-yarns-llp-ichalkaranji</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-nirmal-gyan-pratishthan-pune-the-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rourkela-wholesale-consumer-cooperative-stores-limited-rourkela-income-tax-officer-ward-3-rourkela-rourkela</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-kolhapur-kolhapur-shree-tatyasaheb-kore-warana-sahakari-sakhar-karkhana-ltd-maharashtra</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/case-new-holland-and-construction-equipment-pvt-ltd-new-delhi-acit-circle-5-2-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-delhi-g-r-goenka-education-society-south-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tanmay-international-new-delhi-ito-ward-28-5-delhi</loc>
               <lastmod>2025-09-18T08:45:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aim-credit-capital-private-limited-income-tax-officer-ward-4-3-itat-257-2024</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-d-ganesan-the-principal-commissioner-of-income-tax-income-tax-department-madurai-and-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-and-tax-recovery-officer-income-tax-department-ward-1-ramanathapuram-29300</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sirugudi-primary-agricultural-co-operative-credit-society-the-chief-commissioner-of-income-tax-office-of-the-chief-commissioner-of-income-tax-income-tax-department-government-of-india-madurai-1811</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nn-173-kaloorani-paccs-kalloorani-pacs-kalloorani-karur-periyakottai-via-sivagangai-district-630-610-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-income-tax-department-new-delhi-and-the-income-tax-officer-ward-i-karaikudi-and-the-branch-manager-sivagangai-district-central-co-operative-bank-limited-pattamarathur-road-near-sabbani-koil-thiruppachethi-sivagangai-district-630-610-1282</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumar-agarwal-income-tax-department-by-the-income-tax-officer-ward-1-bidar-201214-2023</loc>
               <lastmod>2025-09-18T06:53:24.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abs-fujitsu-general-pvt-ltd-deputy-commissioner-of-income-tax-circle-1-1-1-bangalore-275</loc>
               <lastmod>2025-09-18T06:53:24.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-agrawal-assistant-commissioner-of-income-tax-central-circle-4-jaipur-and-joint-commissioner-of-income-tax-central-jodhpur-1102-2025</loc>
               <lastmod>2025-09-18T06:53:24.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwanath-singh-rathode-hoshangabad-income-tax-officer-1-itarsi-ita-142-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ananda-nagar-development-society-south-24-parganas-cit-exemption-kolkata-kolkata-ita-942-kol-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumita-roy-chowdhury-kolkata-i-t-o-ward-48-1-kolkata-ita-1273-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rabindra-bharati-society-kolkata-cit-exemptions-kolkata-kolkata-ita-911-kol-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-rathi-itarsi-deputy-commissioner-of-income-tax-circle-itarsi-itarsi-ita-141-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-najibabad-aaa-paper-marketing-ltd-new-delhi-ita-7349-del-2019</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhushan-steel-ltd-new-delhi-acit-central-circle-3-new-delhi-new-delhi-ita-1493-del-2018</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-ludhiana-sunil-kumar-sood-panchkula-ita-548-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-lal-bhikhulal-betulganj-betul-betual-income-tax-officer-betul-ward-batul-ita-78-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kumar-piyush-construction-private-ltd-nalanda-pr-cit-1-patna-ita-156-pat-2019</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-patna-shri-dudheshwar-nath-singh-patna-ita-15-pat-2021</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bihar-state-warehousing-corpn-ltd-patna-cit-a-nfac-delhi-delhi-ita-66-pat-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotak-mahindra-bank-limited-mumbai-dcit-3-2-2-assessment-unit-income-tax-dept-mumbai-ita-3754-mum-2023</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashashree-builders-and-developers-pune-income-tax-e-assessment-pune-ma-38-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-332-mumbai-income-tax-pramarica-aspf-ii-cyprus-holding-ltd-cyprus-ita-3040-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/condor-footwear-india-limited-surat-the-pcit-surat-1-surat-surat-ita-336-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kakumanu-naveen-kumar-vijayawada-income-tax-officer-ward-2-1-vijayawada-ita-470-viz-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-16-2-mumbai-aayakar-bhavan-fakhruddin-taiyebali-padaria-mumbai-ita-5500-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bajrang-ball-industries-private-limited-jaipur-dcit-dentral-circle-2-jaipur-jaipur-ita-989-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-4-2-kolkata-aayakar-bhawan-poorva-balajee-vinimay-private-limted-ramnath-gowenka-marg-mumbai-ita-1009-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-30-new-delhi-chattar-singh-new-delhi-ita-1311-del-2020</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zari-silk-india-private-limited-jaipur-deputy-commissioner-of-income-tax-circle-2-jaipur-ita-631-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uniglobal-papers-private-limited-kolkata-income-tax-officer-kolkata-co-57-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uniglobal-papers-private-limited-kolkata-income-tax-officer-ward-3-1-kolkata-co-55-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sports-unlimited-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai-ita-5582-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/horizon-dwellings-private-limited-bareilly-pcit-bareilly-ita-77-lkw-2022</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-span-motels-pvt-ltd-kullu-chief-commissioner-of-income-tax-osd-shimla-ita-729-chandi-2019</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amarjeet-singh-house-no-94-billanwali-labana-solan-himachal-pradesh-himachal-pradesh-the-principal-commissioner-of-income-tax-1-c-r-building-himalaya-marg-sector-17-e-chandigarh-chandigarh-ita-398-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shantiben-k-rita-goregaon-west-ito-ward-41-4-4-kautilya-bhavan-ita-3406-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/man-industries-india-limited-mumbai-dcit-tds-circle-1-3-mumbai-ita-5807-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/neha-goenka-vile-parle-west-mumbai-ito-circle-34-3-2-bandra-kurla-complex-mumbai-ita-2461-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dibya-trading-co-llp-mumbai-maharashtra-income-tax-officer-piramal-chambers-co-191-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanera-impex-mumbai-ito-ward-8-4-mumbai-ita-5836-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-rushabh-apartment-jain-sangh-mumbai-commissioner-of-income-tax-exemption-mumbai-ita-5842-mum-2024</loc>
               <lastmod>2025-09-18T08:49:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ao-circle-2-1-new-delhi-allied-medical-ltd-new-delhi-ma-69-del-2023</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pudumjee-paper-products-limited-pune-acit-circle-8-pune-pune-ita-2079-pun-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-49-1-kolkata-kolkata-chiranjeet-kundu-kanchrapara-ita-2060-kol-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshay-nitin-malu-sangli-income-tax-officer-sangli-ita-1651-pun-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anup-nayak-raniganj-commissioner-of-income-tax-appeals-nfac-delhi-ita-64-kol-2024</loc>
               <lastmod>2025-09-18T08:49:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganesh-gangaram-mestry-mumbai-commissioner-of-income-tax-appeals-delhi-national-faceless-appeal-centre-nfac-ita-5324-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikram-biharisaran-khandelwal-mumbai-dcit-central-circle-5-2-mumbai-ita-622-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uniglobal-papers-private-limited-kolkata-income-tax-officer-ward-3-1-kolkata-co-56-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rann-vijay-singh-teh-nakodar-jalandhar-income-tax-officer-nakodar-ita-299-asr-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gullipalli-ram-prasad-visakhapatnam-income-tax-officer-ward-1-berhampur-ita-440-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rothshield-insurance-tra-ltd-mumbai-income-tax-officer-ward-1-3-1-mumbai-ita-5271-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hingora-ali-mohd-vali-mohd-parbhani-maharashtra-income-tax-office-ward-hingoli-parbhani-maharashtra-ita-2143-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kalishchandra-bohra-daman-pcit-valsad-ita-549-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parsvnath-developers-limited-delhi-jcit-range-76-new-delhi-ita-2442-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/modesty-garments-new-delhi-jcit-range-28-1-new-delhi-ita-2574-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-2-3-ahmedabad-ahmedabad-kisan-party-of-india-bihar-ita-152-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagvir-singh-kuntal-mathura-income-tax-officer-ward-1-3-2-mathura-ita-68-agr-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vithaldas-tulsidas-charitable-trust-nadiad-the-cit-exemption-ahmedabad-ita-1769-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rtv-international-solan-pr-cit-shimla-ita-131-chandi-2021</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narmada-inn-beside-shubh-motors-katra-income-tax-officer-mandla-ward-mandla-ita-135-jab-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-devendra-thakershibhai-thakkar-ahmedabad-the-ito-ward-3-2-1-ahmedabad-ita-587-ahd-2020</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aavishkar-impex-pvt-ltd-ahmedabad-the-dy-cit-circle-1-1-1-ahmedabad-ita-1635-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehsana-district-co-operative-purchase-and-sales-union-ltd-mehsana-the-acit-circle-mehsana-mehsana-ita-1760-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ahmedabad-bela-kiritkumar-nahta-ahmedabad-ita-882-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yatinbhai-pramukhbhai-patel-ahmedabad-the-acit-circle-3-3-ahmedabad-ita-434-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maharishi-dayanand-education-society-punjab-commissioner-of-income-tax-exemptions-chandigarh-chandigarh-ita-343-asr-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-vadodara-jay-dushyant-patel-vadodara-ita-980-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foundation-one-infrastructure-pvt-ltd-coimbatore-acit-central-circle-1-coimbatore-sa-1-chny-2025</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-aayakar-bhawan-ms-chandar-bhaga-educational-trust-jammu-ita-408-asr-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-2-1-1-ahmedabad-vejalpur-ahmedabad-tatva-buildcon-bhairavnath-road-maninagar-ita-1726-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harjit-singh-ludhiana-income-tax-officer-ward-6-1-mohali-punjab-ita-128-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/him-teknoforge-ltd-baddi-income-tax-officer-parwanoo-ita-6-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehers-handloom-private-limited-sonepur-acit-central-circle-1-bubaneswar-itssa-2-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehers-handloom-private-limited-sonepur-acit-1-central-circle-bhubaneswar-ita-550-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shree-balaji-engicons-pvt-ltd-belpahar-jharsuguda-acit-central-circle-1-1-sambalpur-sambalpur-ita-88-ctk-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-cuttack-laxmidhar-mishra-tukuna-itssa-9-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-26-new-delhi-karda-traders-p-ltd-new-delhi-ita-196-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-26-delhi-jks-impex-pvt-ltd-delhi-ita-218-del-2022</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-ludhiana-ludhiana-avinash-singla-khanna-ita-815-chandi-2023</loc>
               <lastmod>2025-09-18T08:50:00.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-sponge-iron-ltd-gratuity-fund-bilaipada-joda-odisha-acit-circle-1-1-bhubaneshwar-bhubaneshwar-sa-12-ctk-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-30-5-new-delhi-shrey-aeren-delhi-ita-2383-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punit-kumar-aggarwal-delhi-ito-ward-36-2-delhi-ita-2983-del-2023</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rkj-alloys-conductors-pvt-ltd-new-delhi-ito-ward-20-3-new-delhi-ita-3948-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-e-kolkata-rajbalhat-cultural-circle-kolkata-ma-39-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bavangam-navgam-bhavsar-care-charitable-trust-surat-cit-exemption-ahmedabad-ita-1126-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kamaluddin-popatlal-surani-vapi-pcit-valsad-ita-666-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hbs-view-private-limited-mumbai-pr-commissioner-of-income-tax-8-mumbai-ita-2246-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/valukko-infrastrusture-limited-mumbai-income-tax-officer-11-3-2-mumbai-ita-1034-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/milan-sevantilal-sheth-surat-commissioner-of-income-tax-appeal-new-delhi-ma-27-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-assistant-commissioner-of-income-tax-circle-3-1-vijayawada-mithra-kyokuto-special-purpose-vehicles-company-private-limited-vijayawada-ita-473-viz-2019</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bimla-devi-prop-m-s-sh-krishna-cotton-oil-mills-bhiwani-dcit-central-circle-1-gurgaon-ita-3212-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjeevkumar-jayantilal-shah-idar-the-jt-cit-himatnagar-range-himatnagar-ita-1073-ahd-2023</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/synwave-industries-ahmedabad-the-pr-cit-ahmedabad-1-ahmedabad-ita-1133-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/round-square-exim-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi-co-89-del-2022</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-c-i-t-central-cir-2-1-nagpur-m-s-mahavir-coal-resources-pvt-ltd-ita-385-nag-2014</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashwin-suresh-chandak-nagpur-ito-ward-tds-51-1-nagpur-ita-120-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karda-traders-pvt-ltd-delhi-acit-central-circle-26-delhi-co-25-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karda-traders-p-ltd-delhi-acit-central-circle-26-delhi-co-23-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-2-mumbai-mumbai-dhirubhai-hirachand-ambani-mumbai-ita-4347-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bidhan-chandra-choudhary-noida-asst-commissioner-of-income-tax-5-1-1-noida-co-11-del-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nagpur-flying-club-nagpur-income-tax-officer-ward-1-exemption-nagpur-ita-98-nag-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1697-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-2-mumbai-mumbai-dhirubhai-hirachand-ambani-mumbai-ita-4346-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1698-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-nanabhai-bhatt-mumbai-income-tax-officer-16-1-3-mumbai-ita-5489-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-3-pune-income-tax-pune-garware-technical-fibres-limited-maharashtra-ita-1831-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/garware-technical-fibres-limited-pune-dcit-cc-1-3-pune-ita-1700-pun-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sysmex-india-private-limited-mumbai-dy-c-i-t-15-3-2-mumbai-mumbai-ita-4454-mum-2024</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jks-impex-pvt-ltd-delhi-acit-central-circle-26-delhi-co-28-del-2023</loc>
               <lastmod>2025-09-18T08:50:40.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-1-kolkata-uniglobal-papers-private-limited-kolkata-ita-2180-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balvant-nandlal-talaviya-bharuch-ito-ward-1-navsari-ita-530-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balvant-nandlal-talaviya-bharuch-ito-ward-1-navsari-ita-531-srt-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anita-pawan-poddar-legal-heir-of-late-pawan-hiralal-poddar-mumbai-ito-ward-27-2-5-mumbai-ita-6212-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/basavraj-tangadi-belagavi-income-tax-officer-ward-6-belagavi-ita-94-pan-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anita-pawan-poddar-legal-heir-of-late-pawan-hiralal-poddar-mumbai-ito-ward-27-2-5-mumbai-ita-6216-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jarnail-singh-gill-jagraon-income-tax-officer-ward-1-jagraon-ita-941-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/angrej-singh-s-o-sh-ajmer-singh-tehsil-morinda-district-ropar-income-tax-officer-ward-2-2-ropar-ita-731-chandi-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santosh-tukaram-varade-nashik-ito-ward-2-1-nashik-ita-1927-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-chittaranjan-trimbak-gaikwad-pune-the-asst-commissioner-of-income-tax-circle-4-pune-pune-ita-759-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vedant-properties-pune-ito-ward-3-1-pune-pune-ita-2216-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-maya-kapoor-gurugram-income-tax-officer-ward-2-4-gurgaon-gurgaon-ita-4809-del-2024</loc>
               <lastmod>2025-09-18T08:50:00.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-anurag-kejriwal-kolkata-a-d-i-t-inv-3-3-kolkata-kolkata-bma-4-kol-2022</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jt-commissioner-of-income-tax-osd-satara-kute-sons-dairys-limited-satara-ita-226-pun-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-agarwal-jaipur-dcit-central-circle-1-jaipur-ita-573-jpr-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-shipping-corporation-of-india-mumbai-dcit-3-4-mumbai-ita-1752-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-20-1-mumbai-mumbai-joitkumar-b-jain-mumbai-ita-3326-mum-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siddharth-fininvest-leasing-private-limited-raigarh-income-tax-ofiicer-ward-4-1-kolkata-kolkata-ita-1145-kol-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-exam-cir-1-1-kolkata-g-d-charitable-society-murshidabad-ita-291-kol-2023</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopal-sons-huf-kolkata-i-t-o-ward-32-1-kolkata-kolkata-ita-1701-kol-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subban-sivakumar-coimbatore-acit-ncc-2-coimbatore-ita-2483-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tvs-upasana-limited-chennai-ito-corporate-ward-6-1-chennai-ita-2475-chny-2024</loc>
               <lastmod>2025-09-18T08:50:00.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-nungambakkam-chennai-toppan-merrill-technology-services-private-limited-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foster-wheeler-gb-limited-chennai-dcit-international-taxation-circle-1-1-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shyam-sunder-ravinuthala-hyderabad-ito-ward-10-1-hyderabad</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-mumbai-welspun-living-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/united-india-insurance-co-limited-chennai-dcit-coporate-circle-3-1-chennai-chennai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-shekhar-dadarkar-prop-m-s-s-d-construction-mumbai-nfac-delhi</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inclusive-recycling-foundation-pune-cit-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahyogh-nagri-sahkari-patsanstha-maryadit-jalna-income-tax-ward-1-jalna-jalna</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnish-bharti-huf-mumbai-the-income-tax-officer-20-3-1-mumbai-lalbaug-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-dheeraj-singh-sisodiya-kota-dcit-central-circle-kota-kota</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mangala-foundation-mira-road-east-thane-commissioner-of-it-exemption-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mangala-foundation-shanti-nagar-mira-road-east-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harivarsha-sanghavi-arogya-foundation-nashik-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barach-kahi-foundation-kolhapur-cit-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dreams-dwellers-llp-as-legal-representative-of-megacorp-developers-pvt-ltd-mumbai-acit-24-1-earlier-acit-cir-10-1-1-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-international-taxation-3-2-2-mumbai-m-s-mott-macdonald-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-2-3-1-mumbai-mumbai-n-rose-developers-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asia-investment-corporation-mauritius-limited-mumbai-deputy-commissioner-of-income-tax-int-tax-1-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-international-taxation-3-2-2-mumbai-m-s-mott-macdonald-limited-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/beautiful-electronics-and-computers-systems-pvt-ltd-mumbai-income-tax-officer-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-1-kalyan-kalyan-kumarpal-mahendrakumar-shah-kalyan</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shrikant-anantrao-zori-aurangabad-income-tax-officer-ward-1-1-aurangabad-aurangabad</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-ghode-petroleum-nagpur-ito-ward-3-4-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-cit-central-circle-cuttack-khirod-nath-cuttack</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palakkad-district-co-operative-printing-press-limited-palakkad-ito-palakkad</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sahara-india-mutual-benefit-co-lucknow-dcit-central-circle-1-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sahara-india-mutual-benefit-co-ltd-lucknow-acit-central-circle-i-lucknow-lucknow</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-moser-baer-solar-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sahara-india-mutual-benefit-company-ltd-kolkata-dcit-circle-8-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-noida-m-s-triveni-engineering-amp-industries-ltd-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-noida-m-s-triveni-engineering-amp-industries-ltd-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munijhar-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gorakshan-sanstha-yavatmal-cit-exemptions-pune-pune</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-alka-pandey-mumbai-assistant-commissioner-of-income-tax-25-2-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dattu-sampat-vankhede-nagpur-pcit-2-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/axis-carriers-and-logistics-ltd-mumbai-dy-commissioner-of-income-tax-14-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minakshi-satish-nimodia-nagpur-income-tax-officer-ward-1-4-nagpur-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepa-rajivnayan-bajaj-wardha-acit-circle-3-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amar-kasera-huf-patna-acit-central-circle-1-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vidhi-minerals-and-alloys-private-limited-nagpur-assistant-commissioner-of-income-tax-circle-3-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indira-gandhi-institute-of-technology-saranga-ito-exemption-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurabh-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-narayana-theertha-educational-charitable-trust-chennai-cit-exemptions-chennai</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-mahibavan-vibhag-na-karmachari-dhiran-amp-grahak-sahkari-man-limited-godhra-the-income-tax-officer-ward-4-1-2-vadodara-vadodara</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babita-kumari-gaya-acit-central-circle-3-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishnubhai-chelabhai-patel-surat-pcit-surat-1-surat-surat</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurabh-tyagi-l-h-of-late-sh-gaurav-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amar-kasera-huf-patna-acit-central-circle-1-patna</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-singh-yadav-gurgaon-acit-circle-4-1-gurgaon</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-new-delhi-vgrm-infrastructure-amusement-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cozy-footwear-p-ltd-delhi-income-tax-officer-ward-6-1-new-delhi-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/delhi-power-company-ltd-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-25-1-delhi-tata-teleservices-ltd-delhi</loc>
               <lastmod>2025-09-18T08:45:23.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-ershtwhile-26-1-now-dcit-41-1-1-mumbai-gulermak-tpl-joint-venture-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shradha-harshit-saiya-mumbai-income-tax-officer-circle-27-3-3-mumabi</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ch-rama-rao-vijayawada-income-tax-officer-ward-3-4-vijayawada</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-c-park-trichur-dcit-central-circle-2-kozhikode</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopalapillai-sreekumar-sooranad-kollam-income-tax-officer-central-circle-2-bbn-central-circle-ii-bbn</loc>
               <lastmod>2025-09-18T08:44:46.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-noida-m-s-triveni-engineering-amp-industries-ltd-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-tyagi-l-h-of-late-sh-ved-prakash-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-tyagi-l-h-of-late-sh-ved-prakash-tyagi-faridabad-dcit-central-circle-noida</loc>
               <lastmod>2025-09-18T08:45:23.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-rajasthan-vishwakarma-mandal-surat-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:45:23.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanket-murkute-nagpur-ito-ward-4-3-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rupesh-mohit-shah-nagpur-acit-circle-4-nagpur</loc>
               <lastmod>2025-09-18T08:45:23.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bimbisar-nagar-nisar-co-op-housing-society-ltd-mumbai-income-tax-officer-ward-41-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:44:46.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/canpac-trends-pvt-ltd-bavla-the-acit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-gujarat-priya-blue-industries-pvt-ltd-gujarat</loc>
               <lastmod>2025-09-25T08:24:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-balvantray-vithalbhai-parmar-bhavnagar-the-ito-ward-1-9-bhavnagar-ita-748-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/forest-guardian-charitable-trust-satna-commissioner-of-income-tax-exemption-bhopal-ita-492-ind-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sankalp-in-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-circle-1-1-1-vadodara-dakshin-gujarat-vij-company-ltd-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-ramavatar-goenka-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-1-2-ahmedabad-itssa-2-ahd-2023</loc>
               <lastmod>2025-09-25T08:24:23.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kumar-suman-singh-patna-acit-central-circle-2-patna-ita-215-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mayank-singh-patna-assistant-commissioner-of-income-tax-circle-5-patna-patna-ita-209-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-kokata-mahadev-dealers-private-limited-kolkata-ita-1317-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-aayakar-bhawan-poorva-pravin-kumar-pawan-kumar-kolkata-wb-ita-131-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-paik-kolkata-dcit-cir-8-1-kolkata-ita-492-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-paik-kolkata-dcit-cir-8-1-kolkata-ita-493-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suryadeo-prasad-siwan-ito-ward-2-3-siwan-ita-82-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mintu-das-kolkata-acit-cir-28-kolkata-ita-8-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kumar-suman-singh-patna-acit-central-circle-2-patna-ita-212-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/st-alphonsa-timbers-and-traders-private-ltd-kochi-ito-tds-kochi-ita-929-coch-2022</loc>
               <lastmod>2025-12-05T10:42:48.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-venginissery-service-co-operative-bank-ltd-thrissur-income-tax-officer-ward-2-1-thrissur-thrissur-ita-444-coch-2024</loc>
               <lastmod>2025-12-05T10:42:48.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-coca-cola-beverages-pvt-ltd-new-delhi-jcit-special-range-4-new-delhi-ita-6766-del-2019</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sms-concast-ag-new-delhi-acit-international-taxation-circle-3-1-2-new-delhi-ita-2695-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parvinder-kaur-sawhney-gurgaon-pr-cit-delhi-12-new-delhi-ita-626-del-2021</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kyocera-document-solutions-india-pvt-ltd-gurgaon-dcit-circle-14-2-new-delhi-ita-7104-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kyocera-document-solutions-india-pvt-ltd-gurgaon-dcit-circle-14-2-new-delhi-ita-7105-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharti-telemedia-limited-delhi-deputy-commissioner-of-income-tax-circle-4-2-new-delhi-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/accil-hospitality-private-limited-new-delhi-dcit-central-circle-29-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-delhi-accil-hospitality-pvt-ltd-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-29-delhi-accil-hospitality-pvt-ltd-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-osd-delhi-accil-corporation-pvt-ltd-jaipur-rajasthan</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sukriti-information-systems-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-new-delhi-smt-satya-bhama-kanodia-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aggarwal-sabha-rewari-cit-e-chandigarh</loc>
               <lastmod>2025-12-25T08:00:34.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/durbar-ganguly-delhi-pr-cit-delhi-1-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/omega-itech-services-private-limited-new-delhi-dcit-central-circle-noida</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-kumar-sharma-uttar-pradesh-ward-5-1-5-noida-jurisdictional-assessing-officer-uttar-pradesh</loc>
               <lastmod>2025-12-25T08:00:34.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-8-2-mumbai-mumbai-mukesh-d-ambani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devang-ajit-jhaveri-mumbai-jcit-range-17-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-bandra-kurla-complex-mumbai-devang-ajit-javeri-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-1-mumbai-royal-india-corporation-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saikat-chatterjee-kolkata-ito-61-1-kolkata</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bofa-securities-india-limited-formerly-known-as-dsp-merill-lynch-ltd-mumbai-acit-rg-4-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/essar-ports-ltd-mumbai-assistant-commissioner-of-income-tax-circle-6-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dmsons-metal-pvt-ltd-mumbai-dcit-central-circle-4-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-d-ambani-mumbai-dcit-central-circle-8-2-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-kumar-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-jain-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-duflon-industries-private-limited-mumbai-acit-1-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-mumbai-dasha-zarola-vanik-sajanu-charitable-trust-mumbai-ito-exem-ward-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-d-overseas-private-limited-through-managing-director-mr-satish-bansal-deputy-commissioner-of-income-tax-central-circle-14-ors-13162-2024</loc>
               <lastmod>2025-12-25T08:30:19.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikram-kapahi-assistant-commissioner-of-income-tax-circle-19-1-delhi-ors-7220-2024</loc>
               <lastmod>2025-12-25T08:30:19.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tulika-padia-north-delhi-commissioner-of-income-tax-appeals-nfac-delhi</loc>
               <lastmod>2025-12-25T08:14:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-exemption-bhopal-bhopal-madhya-pradesh-indore-development-authority-indore-ita-113-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/padma-rao-thigulla-hyderabad-ito-ward-10-4-it-towers-hyderabad-ita-1160-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-exemption-bhopal-bhopal-indore-development-authority-indore-ita-137-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shri-anil-jain-through-legal-heir-ratan-jain-indore-income-tax-officer-2-1-indore-indore-ita-400-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indore-development-authority-indore-dcit-exemption-circle-aaykar-bhawan-ita-460-ind-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geethika-enterprises-hyderabad-income-tax-officer-ward-11-4-hyderabad-ita-1240-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meena-jewellers-extension-private-limited-hyderabad-acit-circle-16-2-hyderabd-ita-328-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meena-jewellers-extension-private-limited-hyderabad-acit-circle-5-1-hyderabad-ita-330-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/boddapalli-hema-sundara-rao-guntur-income-tax-officer-ward-3-1-vijayawada</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-govind-reality-pvt-ltd-bhopal-acit-central-ii-bhopal-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-govind-reality-pvt-ltd-bhopal-acit-central-ii-bhopal-bhopal</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-2-bhopal-aayakar-bhawan-shri-govind-reality-pvt-ltd-lower-ground-floor</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-state-financial-corporation-hyderabad-dcit-circle1-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-prestige-avenues-limited-hyd-hyderabad-dcit-central-circle-vii-hyderabad-ita-741-hyd-2011</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srinivas-areddy-lakkireddy-warangal-ito-ward-1-warangal-ita-851-hyd-2024</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cyient-limited-hyderabad-dcit-circle-1-1-hyderabad-ita-913-hyd-2024</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-2-1-hyderabad-hinduja-national-power-corporation-limited-hyderabad-ita-235-hyd-2023</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vsoft-technologies-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-17-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sateesh-thota-hyderabad-income-tax-officer-ward-9-4-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-2-hyderabad-spectra-india-eco-projects-private-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapphire-dealmark-pvt-ltd-kolkata-i-t-o-ward-12-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chanda-devi-samastipur-ito-ward-3-3-samastipur</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arti-surana-howrah-i-t-o-ward-47-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jivachh-yadav-saharsa-bihar-cit-appeal-national-faceless-appeal-centre-delhi</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nehal-ahmed-patna-acit-circle-4-patna</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/escee-traders-pvt-ltd-formerly-known-as-satkriti-properties-pvt-ltd-kolkata-i-t-o-ward-5-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-gupta-hajipur-ito-ward-1-3-hajipur-hajipur</loc>
               <lastmod>2025-12-05T10:48:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-dcit-rg-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-1-1-2-mumbai-housing-development-finance-corporartion-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-1-1-2-mumbai-housing-development-finance-corporation-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-rg-1-1-mumbai-hdfc-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vijay-kumar-patel-raipur-principal-commissioner-of-income-tax-raipur-1-raipur-ita-212-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranchi-fuels-baloda-bazar-bhatapara-baloda-bazar-income-tax-officer-bhatapara-bhatapara-ita-532-rpr-2024</loc>
               <lastmod>2025-12-09T12:10:51.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-hifajat-ali-indore-assistant-commissioner-of-income-tax-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pramila-gokuldas-daga-girls-college-raipur-raipur-income-tax-officer-ward-3-4-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-kanto-cylinder-ltd-mumbai-deputy-commissioner-of-income-tax-cpc-bengaluru-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-5-3-1-mumbai-mumbai-wan-hai-lines-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:25:41.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dolphin-promoters-and-builders-raipur-addl-cit-range-1-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-pinky-jhawar-raipur-raipur-income-tax-officer-ward-1-2-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shri-mangalam-traders-mahasamund-mahasamud-income-tax-officer-mahasamund-mahasamud</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panchsheel-solvent-pvt-ltd-rajanandgaon-rajanandgaon-assistant-commissioner-of-income-tax-central-circle-2-raipur-raipur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nishant-jain-bilaspur-acit-circle-1-1-bilaspur</loc>
               <lastmod>2025-12-09T12:10:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-data-alwar-asstt-commissioner-of-income-tax-central-alwar-ita-1183-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-bhardwaj-delhi-acit-circle-1-jaipur-ita-1190-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-shivani-madan-pr-commissioner-of-income-tax-delhi-01-anr-573-2023</loc>
               <lastmod>2025-12-25T08:35:21.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/divine-infracon-pvt-ltd-pr-commissioner-of-income-tax-3-426-2024</loc>
               <lastmod>2025-12-25T08:35:21.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagirath-infra-projects-ap-private-limited-the-assistant-commissioner-of-central-tax-and-others-17209-2024</loc>
               <lastmod>2025-12-25T09:40:20.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-88-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-90-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-92-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-corporate-circle-1-1-chennai-indian-bank-chennai-ita-1527-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-trichy-trichy-sundaram-jaganathan-perambalur-ita-2014-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2059-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2060-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tweezerman-india-private-limited-pondicherry-deputy-commissioner-of-income-tax-pondicherry-ita-2062-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramakrishnan-murugan-virudhunagar-ito-ward-3-virdhunagar-virdhunagar</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/regi-mathew-chennai-deputy-commissioner-of-income-tax-non-corporate-circle-19-1-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-coastal-energen-pvt-ltd-chennai-pcit-central-chennai-1</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ufx-ventures-pvt-ltd-chennai-dcit-cc-3-2-chennai</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parthasarathi-tirupattur-ito-ward-2-vellore</loc>
               <lastmod>2026-01-09T08:23:28.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ltu-1-chennai-m-s-royal-sundaram-general-insurance-company-limited-chennai-ita-492-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-ltu-1-chennai-m-s-royal-sundaram-general-insurance-company-limited-chennai-ita-496-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/royal-sundaram-general-insurance-company-ltd-chennai-dcit-ltu-chennai-ita-87-chny-2018</loc>
               <lastmod>2026-01-09T08:23:28.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trr-institute-of-medical-sciences-and-mahavir-institute-of-medical-sciences-union-of-india-and-state-of-telangana-and-national-medical-commission-and-medical-assessment-and-ratings-board-and-kaloji-narayana-rao-university-of-health-sciences-42853-42920-43058-13940-13976-14011</loc>
               <lastmod>2025-12-25T12:00:25.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trr-institute-of-medical-sciences-and-mahavir-institute-of-medical-sciences-union-of-india-and-state-of-telangana-and-national-medical-commission-and-medical-assessment-and-ratings-board-and-kaloji-narayana-rao-university-of-health-sciences-42853-42920-43058-13940-13976-14011</loc>
               <lastmod>2025-12-25T12:00:25.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhatia-propcon-private-limited-deputy-commissioner-of-income-tax-and-anr-17527-2022</loc>
               <lastmod>2025-12-25T08:30:21.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-kedia-union-of-india-through-national-investigation-agency-ranchi-camp-641</loc>
               <lastmod>2025-12-25T10:25:20.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kriplani-madan-kanthan-union-of-india-ministry-of-finance-and-commissioner-of-income-tax-appeals-and-income-tax-department-office-of-the-income-tax-officer-ward-no-1-2-3-31181</loc>
               <lastmod>2025-12-25T10:30:21.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himmat-ramjibhai-patel-nagpur-ito-ward-4-3-nagpur</loc>
               <lastmod>2025-12-23T08:22:15.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-cc-3-2-central-range-3-mumbai-air-india-building-nariman-point-aarti-durgs-limited-sion-e</loc>
               <lastmod>2025-12-25T06:59:27.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suburban-builders-private-limited-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2025-12-25T06:59:27.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-nateshan-sampath-bengaluru-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-slk-software-private-limited-bengaluru-the-assistant-commissioner-of-income-tax-special-range-6-bangalore</loc>
               <lastmod>2026-01-09T08:40:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/biluve-dharme-prasanna-biluve-kudumallige-post-income-tax-officer-ward-1-tps-shivmoga-bengaluru-ita-1707-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/priyanka-vig-the-director-of-income-tax-centralized-processing-cwp-21252-2024</loc>
               <lastmod>2025-12-25T09:00:19.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anuj-sharma-assistant-commissioner-of-income-tax-central-circle-28-delhi-ors-388-2024</loc>
               <lastmod>2025-12-25T08:30:22.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landcraft-developers-private-limited-assistant-commissioner-of-income-tax-central-circle-27-delhi-anr-682-2025-695-2025-705-2025-713-2025-719-2025</loc>
               <lastmod>2025-12-25T08:25:19.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/holiday-triangle-travel-private-limited-gurgaon-income-tax-officer-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ummat-human-help-sanstha-ajmer-ajmer-cit-exemption-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-digambar-jain-samaj-samiti-jaipur-cit-exemption-jaipur</loc>
               <lastmod>2025-12-26T05:57:49.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-operative-cane-development-unian-ltd-lakhipur-kheri-ito-ward-3-4-lakhipur-1-ita-348-lkw-2024</loc>
               <lastmod>2026-01-09T09:47:59.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-sita-khandelwal-bareilly-assistant-commissioner-of-income-tax-circle-2-bareilly-ita-687-lkw-2019</loc>
               <lastmod>2026-01-09T09:47:59.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-girja-shankar-lucknow-income-tax-officer-4-5-lucknow-ita-133-lkw-2020</loc>
               <lastmod>2026-01-09T09:47:59.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ocean-dream-infrastructure-pvt-ltd-lucknow-deputy-commissioner-of-income-tax-central-circle-1-lucknow</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reeta-devi-banna-mau-lalganj-raebareli-commissioner-of-income-tax-appeals-income-tax-department-raebareli</loc>
               <lastmod>2026-01-09T09:47:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girijan-primary-co-operative-marketing-society-ltd-union-of-india-and-the-principal-commissioner-of-income-tax-vishakapatnam-1-and-the-joint-commissioner-of-income-tax-rajamahendravaram-range-and-the-additional-joint-deputy-assistant-commissioner-of-income-tax-national-faceless-e-assessment-centre-delhi-and-the-income-tax-officer-ward-1-anakapalle-and-senior-branch-manager-union-bank-of-india-chintapalli-mandal-and-branch-manager-state-bank-of-india-narsipatnam-bazar-17924-2024</loc>
               <lastmod>2025-12-25T10:45:18.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-university-development-centre-international-centre-union-of-india-and-others-30809-2024</loc>
               <lastmod>2025-12-25T10:45:18.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/visakhapatnam-dock-labour-board-visakhapatnam-port-trust-9777-2012</loc>
               <lastmod>2025-12-25T10:50:22.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahatma-gandhi-sabarmati-ashram-memorial-trust-mgsamt-ahmedabad-the-cit-exemption-ahmedabad-ita-1077-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prasad-polyfab-gandhinagar-income-tax-officer-ward-1-gandhinagar-ita-1364-ahd-2024</loc>
               <lastmod>2025-09-25T08:24:23.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-sattavis-patidar-samaj-co-op-credit-and-vividhlaxi-seva-society-ltd-mehsana-the-ito-ward-5-patan-ita-1477-ahd-2024</loc>
               <lastmod>2025-09-18T08:50:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amartbhai-mandanbhai-desai-ahmedabad-the-pr-cit-3-ahmedabad-ita-180-ahd-2022</loc>
               <lastmod>2025-09-18T08:50:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pavan-prabhudyal-bhadada-shahibaug-ahmedabad-income-tax-officer-ward-1-3-1-ahmedabad-income-tax-office-vejalpur-ahmedabad</loc>
               <lastmod>2025-12-31T08:10:12.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-nishkalank-mahadev-koliyak-bhavnagar-cit-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:46:13.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-central-circle-1-1-ahmedabad-nbm-iron-and-steel-trading-pvt-ltd-bhavnagar</loc>
               <lastmod>2025-09-18T08:46:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/makemytrip-india-pvt-ltd-gurgaon-dcit-international-taxation-new-delhi</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinayak-steel-pehowa-deputy-commissioner-of-income-tax-kurukshetra</loc>
               <lastmod>2026-01-13T08:54:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhirajlal-govindbhai-patel-rajkot-ito-wd-1-2-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-mevasa-seva-sahkari-mandli-limited-mevasa-the-income-tax-officer-ward-1-dwarka</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vajshibhai-sukabhai-keshwala-bagvadar-assessment-unit-income-tax-department</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranchodbhai-karamshibhai-dhami-rajkot-ito-ward-1-2-2-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tapulal-nathalal-dasani-porbandar-gujarat-income-tax-officer-porbandar-gujarat</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-goyal-huf-neemuch-income-tax-officer-neemuch</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-tejabhai-ahir-gandhidham-acit-central-circle-1-rajkot-rajkot</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-indore-bridgestone-india-private-limited-pune</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grand-consulting-services-private-limited-indore-income-tax-officer-2-1-indore-indore</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-1-1-indore-flexituff-ventures-international-limited-dhar</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhupendra-raghuvanshi-indore-dcit-acit-1-1-indore-indore</loc>
               <lastmod>2026-01-13T09:18:29.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sneh-foundation-rajkot-cit-exemption-ahmedabad-ahmedabad-ita-297-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat-shri-rashmikant-valji-bhalodia-rajkot-gujarat-ita-33-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/korn-ferry-us-california-united-states-assistant-commissioner-of-income-tax-circle-2-1-2-international-tax-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/monica-capoor-gurgaon-ito-ward-2-4-gurgaon</loc>
               <lastmod>2026-01-13T09:16:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-10-1-new-delhi-hughes-communication-india-ltd-new-delhi</loc>
               <lastmod>2026-01-13T09:16:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nirankari-jewels-pvt-ltd-delhi-dcit-circle-16-1-delhi</loc>
               <lastmod>2026-01-13T09:16:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hdfc-bank-limited-as-successor-to-housing-development-finance-corporation-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2026-03-08T16:11:07.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palmera-co-op-housing-society-limited-n-d-road-mumbai-circle-19-1-mumbai-piramal-chamber-mumbai-ita-5790-mum-2024</loc>
               <lastmod>2026-05-01T12:31:01.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-damnagar-seva-sahkari-mandali-limited-at-damnagar-dist-amreli-the-adit-cpc-bangalore-bangalore-ita-313-rjt-2022</loc>
               <lastmod>2026-05-11T10:14:29.404Z</lastmod>
           </url>
         
   </urlset>
 