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               <loc>https://counselvise.com/direct-tax/judgements/sprng-energy-private-limited-assessment-unit-income-tax-department-4895-2025</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rameshwar-ramvilas-sarda-pune-ito-14-3-pune-ita-1462-pun-2024</loc>
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