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               <loc>https://counselvise.com/direct-tax/judgements/viklang-vikas-foundation-rasaliya-cit-exemption-ahmedabad-ita-64-rjt-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-jinam-education-and-charitable-trust-nakhatrana-cit-exemption-ahmedabad-ita-68-rjt-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pankajkumar-chimanlal-lodhiya-rakjot-the-acit-central-circle-2-rajkot-rajkot-ita-78-rjt-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mukaddar-infra-projects-bhuj-the-income-tax-officer-ward-3-gandhidham-bhuj-ita-78-rjt-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/human-welfare-foundation-new-delhi-dcit-exemptions-circle-1-1-new-delhi-ita-2406-del-2023</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-16-delhi-fourstar-hospitalities-llp-delhi-ita-2954-del-2023</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ntt-data-global-delivery-services-ltd-bangalore-dcit-new-delhi-ma-227-del-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/eshan-financial-services-pvt-ltd-new-delhi-jcit-osd-cc-1-noida-ita-3871-del-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-11-1-new-delhi-honey-portfolio-pvt-ltd-delhi-ita-2827-del-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/street-worldz-trust-jaipur-cit-exemption-delhi-delhi-ita-1416-del-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/satvik-securities-pvt-ltd-new-delhi-jcit-osd-cc-1-noida-ita-3867-del-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jignaben-ruparel-rajkot-ito-ward-3-gandhidham-gandhidham-ita-777-rjt-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-chandigarh-m-s-mool-ji-diamonds-chandigarh-ita-188-chandi-2023</loc>
               <lastmod>2025-05-06T07:15:20.385Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/k-paramasivam-karur-ito-ward-1-karur-ita-2693-chny-2024</loc>
               <lastmod>2025-05-09T06:35:10.682Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/s-easwaramoorthy-karur-ito-ward-1-karur-ita-2695-chny-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-orbit-resorts-p-ltd-chandigarh-dcit-c-1-1-chandigarh-ita-342-chandi-2019</loc>
               <lastmod>2025-05-02T07:04:57.072Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-3-six-continents-hotels-inc-541-2024</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/tamil-film-producers-council-chennai-cit-exemptions-chennai-ita-520-chny-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-ganpati-fincap-pvt-ltd-new-delhi-dcit-new-delhi-co-466-del-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kai-j-m-patil-sahakari-pathsanstha-maryadit-shahada-income-tax-officer-ward-1-dhule-dhule-ita-340-pun-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cr-memorial-education-society-rewari-ito-exemption-rohtak-ita-1501-del-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-1-ahmedabad-ahmedabad-apraava-renewable-energy-pvt-ltd-ahmedabad-ita-1975-ahd-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mahesh-edible-oil-industries-limited-delhi-asstt-commissioner-of-income-tax-agra-ita-118-agr-2023</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-acit-central-circle-1-3-ahmedabad-m-s-benifit-trade-links-ltd-ahmedabad-itssa-535-ahd-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-benifit-trade-links-ltd-ahmedabad-the-dcit-central-circle-1-3-ahmedabad-itssa-558-ahd-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rakhi-sharda-meerut-acit-central-circle-meerut-ita-265-del-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-ankur-grand-owners-association-chennai-ito-ncw-10-1-chennai-ita-480-chny-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-guru-singh-sabha-nainital-ito-exemption-dehradun-ita-209-ddn-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-exemptions-ward-tirunelveli-the-sree-ayyappa-educational-society-kanyakumari-ita-2967-chny-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/arena-superstructures-private-limited-union-of-india-and-5-others-1987</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sumant-kumar-the-union-of-india-through-national-investigating-agency-597-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nagini-cooperative-credit-society-limited-bangalore-income-tax-officer-ward-6-2-1-bangalore-ita-26-bang-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bosch-global-software-technologies-private-limited-bengaluru-assistant-commissioner-of-income-tax-circle-2-1-1-bangalore-ita-1696-bang-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/null-income-tax-department-34881-34900</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-apco-infratech-pvt-ltd-lucknow-d-acit-1-central-1-lucknow-ita-17-lkw-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dcit-international-taxation-jaipur-jaipur-kavita-chhugani-jodhpur-ita-127-jpr-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gulshan-investment-pvt-ltd-delhi-jcit-osd-cc-1-noida-ita-3873-del-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/street-worldz-trust-jaipur-cit-exemption-delhi-delhi-ita-1415-del-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-shyam-dass-baba-trust-jaipur-cit-exemptions-chandigarh-chandigarh-ita-636-del-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pneumatic-services-pvt-ltd-new-delhi-jcit-osd-cc-1-noida-ita-3869-del-2024</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/lightship-initiative-charitable-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-2087-ahd-2024</loc>
               <lastmod>2025-09-18T08:51:14.225Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gyanda-education-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-128-ahd-2025</loc>
               <lastmod>2025-09-18T08:51:43.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shanti-mohta-raipur-income-tax-officer-ward-2-1-raipur-raipur-ita-71-rpr-2025</loc>
               <lastmod>2026-01-17T08:14:09.169Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyan-gas-agency-raipur-raipur-income-tax-officer-ward-3-1-raipur-raipur-ita-62-rpr-2025</loc>
               <lastmod>2026-01-17T08:04:41.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-629-merkupathy-primary-agricultural-co-op-credit-society-tirupur-income-tax-officer-ward-1-2-tirupur-tirupur-ita-575-chny-2025</loc>
               <lastmod>2026-03-02T07:00:02.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-pratapbhai-hamirbhai-rathod-village-dudana-taluka-kodinar-dist-gir-somnath-the-ito-ward-1-junagadh-ita-880-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-1-1-rajkot-rajkot-jagamal-malde-bhatu-junagadh-ita-361-rjt-2023</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhwani-finserve-pvt-ltd-rajkot-principal-commissoner-of-income-tax-1-rajkot-ita-389-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-balaji-lumbers-private-limited-gandhidham-acit-circle-gandhidham-ita-306-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-samarth-switchgear-and-transmission-pvt-ltd-jamnagar-principal-commissioner-of-income-tax-jamnagar-jamnagar-ita-609-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-samarth-electricals-pvt-ltd-jamnagar-principal-commissioner-of-income-tax-jamnagar-ita-610-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-anish-hasan-bakhai-keshod-the-ao-ward-1-junagadh-junagadh-ita-132-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-shailesh-rameshchandra-mashru-africa-the-ito-intl-taxn-gandhidham-gandhidham-ita-154-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunwar-toseen-kotdwar-distt-pauri-garhwal-income-tax-officer-kotdwar-ita-179-ddn-2024</loc>
               <lastmod>2026-01-13T09:16:05.150Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raju-verma-dehradun-income-tax-office-central-circle-ita-73-ddn-2024</loc>
               <lastmod>2026-01-13T09:16:05.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-agra-sanjeev-agarwal-agra-ita-47-agr-2025</loc>
               <lastmod>2026-01-13T09:16:05.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-rahat-mohammed-riyazuddin-shaikh-mumbai-income-tax-officer-nfac-mumbai-ita-5291-mum-2024</loc>
               <lastmod>2026-03-08T16:06:26.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bio-care-technologies-mumbai-ito-ward-32-1-1-mumbai-ita-6946-mum-2024</loc>
               <lastmod>2026-03-08T15:55:58.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indira-patthar-co-op-soc-ltd-suwakeda-ito-neemuch-ita-604-ind-2024</loc>
               <lastmod>2026-04-25T08:32:21.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganga-industries-bhavnagar-the-dy-cit-central-circle-1-1-ahmedabad-itssa-142-ahd-2023</loc>
               <lastmod>2026-04-15T06:56:44.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-l-abdul-sathar-south-bazar-deputy-commissioer-of-income-tax-kannur-ita-614-coch-2024</loc>
               <lastmod>2026-04-25T08:30:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sajadiali-sardar-patel-seva-sahkari-mandli-ltd-rajkot-the-ito-ward-2-1-2-rajkot-rajkot-ita-607-rjt-2024</loc>
               <lastmod>2026-05-11T10:27:39.527Z</lastmod>
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