<?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/new-shri-krishna-plaza-sikar-ito-wd-2-sikar-sikar-ita-968-jpr-2025</loc>
               <lastmod>2025-11-11T10:15:31.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jai-prakash-singh-patna-ito-ward-6-1-patna-ita-297-pat-2025</loc>
               <lastmod>2025-11-11T10:15:31.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arjun-panjiar-patna-ito-ward-6-4-patna-ita-304-pat-2025</loc>
               <lastmod>2025-11-11T10:15:31.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-the-jawaharlal-nehru-port-trust-raigad-ita-545-pun-2016</loc>
               <lastmod>2025-11-11T10:15:32.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhennath-kal-bharav-prasanna-foundation-pune-cit-exemption-pune-ita-2620-pun-2024</loc>
               <lastmod>2025-11-11T10:15:32.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashokkumar-babulal-bambharoliya-ahmedabad-acit-central-circle-2-3-ahmedabad-ahmedabad-co-62-ahd-2025</loc>
               <lastmod>2025-11-11T10:15:32.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-balasaheb-wagh-welfare-foundation-niphad-cit-exemption-pune-pune-ita-681-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sant-lal-aggarwal-haryana-acit-central-circle-18-new-delhi-ita-2243-del-2022</loc>
               <lastmod>2025-11-11T10:15:33.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathi-ammal-educational-and-charitable-trust-chennai-acit-centre-circle-ii-noida-ita-2182-del-2023</loc>
               <lastmod>2025-11-11T10:15:33.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-noida-saraswati-ammal-education-and-charitable-trust-chennai-ita-2289-del-2023</loc>
               <lastmod>2025-11-11T10:15:34.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/concentrix-cvg-customer-management-group-inc-united-states-of-america-assistant-commissioner-of-income-tax-international-taxation-1-2-1-new-delhi-ita-3512-del-2023</loc>
               <lastmod>2025-11-11T10:15:34.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-girish-urban-co-operative-credit-society-limited-hubli-income-tax-officer-ward-2-1-hubli-ita-1725-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-18-new-delhi-sant-lal-aggarwal-jhajjar-ita-2412-del-2022</loc>
               <lastmod>2025-11-11T10:11:09.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-pawa-new-delhi-acit-central-circle-18-new-delhi-ita-2074-del-2023</loc>
               <lastmod>2025-11-11T10:11:10.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-shri-balaji-metal-tech-pvt-ltd-haryana-ita-2168-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-jhandewalan-sant-lal-aggarwal-bahadurgarh-ita-771-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-18-jhandewalan-extn-sant-lal-aggarwal-jhajjar-ita-903-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/leaseplan-global-bv-netherlands-assistant-commissioner-of-income-tax-pratyaksh-kar-bhawan-ita-1989-del-2025</loc>
               <lastmod>2025-11-11T10:11:10.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/morgan-stanley-india-company-private-limited-mumbai-principal-commissioner-of-income-tax-mumbai-4-mumbai-ita-3412-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adhunik-technology-pvt-ltd-new-delhi-acit-central-circle-18-new-delhi-ita-8848-del-2019</loc>
               <lastmod>2025-11-11T10:15:30.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjana-clothings-private-limited-indore-aid-cpc-bengaluru-bengaluru-ita-841-ind-2024</loc>
               <lastmod>2025-11-11T10:15:30.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhya-pradesh-urja-vikas-nigam-limited-bhopal-ito-2-3-bhopal-ita-930-ind-2024</loc>
               <lastmod>2025-11-11T10:15:30.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-maa-travels-bangalore-acit-osd-ward-1-1-kolkata-ma-84-kol-2025</loc>
               <lastmod>2025-11-11T10:15:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-27-1-delhi-delhi-zeus-impex-pvt-ltd-delhi-ma-400-del-2024</loc>
               <lastmod>2025-11-11T10:11:11.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-19-ltd-ireland-acit-circle-1-2-2-intl-tax-delhi-sa-502-del-2025</loc>
               <lastmod>2025-11-11T10:15:35.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-4-limited-ireland-acit-circle-1-2-2-int-tax-delhi-sa-505-del-2025</loc>
               <lastmod>2025-11-11T10:15:36.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-20-limited-ireland-acit-circle-1-2-2-int-tax-delhi-sa-507-del-2025</loc>
               <lastmod>2025-11-11T10:15:36.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jkm-infra-projects-ltd-noida-uttar-pradesh-acit-circle-19-new-delhi-co-132-del-2025</loc>
               <lastmod>2025-11-11T10:15:36.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subria-four-limited-delhi-acit-circle-3-1-2-int-taxation-delhi-ita-1072-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/padma-aviation-leasing-ltd-delhi-acit-int-tax-circle-2-2-2-delhi-ita-1156-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahi-aviation-leasing-ltd-delhi-acit-int-tax-circle-2-2-1-delhi-ita-1157-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1903-co-limited-delhi-acit-cirlce-1-3-1-int-taxation-delhi-ita-1205-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1907-co-limited-new-delhi-acit-int-tax-1-3-1-delhi-ita-1209-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1909-co-limited-new-delhi-acit-int-tax-circle-1-3-1-delhi-ita-1211-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-101-co-limited-ireland-acit-international-taxation-circle-1-3-1-new-delhi-new-delhi-ita-1271-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-aviation-leasing-4294-ltd-ireland-dcit-international-taxation-circle-1-1-1-new-delhi-new-delhi-ita-1275-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-aviation-leasing-limited-ireland-dcit-int-tax-circle-3-1-1-new-delhi-new-delhi-ita-1288-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sota-aviation-leasing-limited-ireland-acit-int-tax-circle-3-1-2-new-delhi-new-delhi-ita-1293-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-3-ireland-limited-ireland-dcit-int-tax-circle-1-1-1-new-delhi-new-delhi-ita-1295-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1728-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-delhi-ita-1509-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1804-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-delhi-ita-1510-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1803-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-new-delhi-ita-1513-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lupin-limited-mumbai-principal-commissioner-of-income-tax-3-mumbai-ita-3257-mum-2025</loc>
               <lastmod>2025-11-11T10:11:05.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurumalleshwara-padavldharara-pathina-sahakara-sangha-niyamitha-mysore-income-tax-officer-ward-1-1-mysore-ita-1077-bang-2025</loc>
               <lastmod>2025-11-11T10:11:06.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rangappa-byrappa-bangalore-income-tax-officer-ward-3-3-1-bangalore-ita-1648-bang-2025</loc>
               <lastmod>2025-11-11T10:11:06.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suthakar-selvaraj-mysuru-income-tax-officer-ward-1-2-mysuru-ita-1656-bang-2025</loc>
               <lastmod>2025-11-11T10:11:06.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jawahar-lal-nehru-port-trust-navi-mumbai-acit-panvel-panvel-ita-1153-mum-2016</loc>
               <lastmod>2025-11-11T10:11:06.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-insitute-of-chartered-shipbrokers-chennai-ito-exemptions-ward-2-chennai-ita-1929-chny-2025</loc>
               <lastmod>2025-11-11T10:11:07.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pruthvi-himanshu-shah-ahmedabad-income-tax-officer-ward-1-3-4-ahmedabad-ahmedabad-ita-1320-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alc-blarney-aircraft-limited-foreign-deputy-commissioner-of-income-tax-circle-international-taxation-1-1-1-delhi-ita-1540-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dalip-singh-rathore-delhi-ito-ward-1-2-faridabad-ita-1717-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/west-iv-engines-ireland-limited-foreign-deputy-commissioner-of-income-tax-international-tax-circle-3-1-1-delhi-ita-2022-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-public-education-board-rewari-haryana-income-tax-officer-haryana-ita-2988-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-rajgarhia-delhi-dcit-central-circle-28-delhi-ita-3009-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-rajgarhia-delhi-dcit-central-circle-28-new-delhi-ita-3010-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-dharampal-satyapal-ltd-delhi-ita-3030-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-19-delhi-new-delhi-m-s-jkm-infra-projects-ltd-noida-uttar-pradesh-ita-3031-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-1-1-1-agra-sanjay-place-surendra-kumar-gautam-sadabad-ita-163-agr-2025</loc>
               <lastmod>2025-11-11T10:11:02.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-house-jabalpur-income-tax-officer-ward-2-1-ita-54-jab-2024</loc>
               <lastmod>2025-11-11T10:11:03.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gobindapur-panchpota-samabay-krishi-unnayan-samity-limited-nadia-i-t-o-ward-41-2-kolkata-ita-66-kol-2025</loc>
               <lastmod>2025-11-11T10:11:04.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anuh-pharma-limited-mumbai-principal-commissioner-of-income-tax-circle-5-mumbai-ita-2911-mum-2025</loc>
               <lastmod>2025-11-11T10:11:05.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-4-limited-ireland-acit-circle-1-2-2-int-tax-delhi-ita-1195-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harshit-diamond-private-limited-mumbai-income-tax-officer-5-1-4-mumbai-ita-2735-mum-2025</loc>
               <lastmod>2025-10-08T06:10:28.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/incometax-officer-mumbai-shirish-j-bhatt-mumbai-ita-2888-mum-2025</loc>
               <lastmod>2025-10-08T06:10:28.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/incometax-officer-mumbai-shirish-j-bhatt-mumbai-ita-2889-mum-2025</loc>
               <lastmod>2025-10-08T06:10:28.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-4-2-1-mumbai-disha-dynamic-buildwell-private-limited-mumbai-ita-3805-mum-2024</loc>
               <lastmod>2025-10-08T06:15:28.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-19-3-1-mumbai-shemon-jewels-mumbai-ita-2048-mum-2025</loc>
               <lastmod>2025-10-09T14:25:46.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nasima-farook-sundka-nasima-yusuf-siwani-bengaluru-income-tax-officer-ward-7-2-3-bengaluru-ita-211-bang-2025</loc>
               <lastmod>2025-10-08T06:15:28.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-kanara-agriculturists-co-operative-marketing-society-ltd-mangaluru-acit-circle-1-1-mangalore-ita-525-bang-2025</loc>
               <lastmod>2025-10-08T06:15:28.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajasthan-state-health-assurance-agency-jaipur-it-ward-1-1-jaipur-ita-808-jpr-2025</loc>
               <lastmod>2025-10-08T06:15:28.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/afi-feed-industries-khanna-deputy-commissioner-of-income-tax-cc-1-ludhiana-ludhiana-ita-90-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-phi-seeds-pvt-ltd-hyderabad-addl-cit-new-delhi-ma-188-del-2021</loc>
               <lastmod>2025-10-08T06:15:28.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-phi-seeds-pvt-ltd-hyderabad-addl-cit-new-delhi-ma-189-del-2021</loc>
               <lastmod>2025-10-08T06:15:28.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/additional-commissioner-of-income-tax-indore-vimal-todi-indore-ma-19-ind-2025</loc>
               <lastmod>2025-10-08T06:15:28.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navaneetha-enterprises-bengaluru-income-tax-officer-ward-2-2-2-bengaluru-ita-661-bang-2025</loc>
               <lastmod>2025-10-08T06:15:28.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaushik-mondal-kolkata-i-t-o-ward-61-2-kolkata-kolkata-ita-1158-kol-2024</loc>
               <lastmod>2025-10-08T06:15:29.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhai-bhai-co-siliguri-i-t-o-ward-1-2-siliguri-ita-2097-kol-2024</loc>
               <lastmod>2025-10-08T06:15:29.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anup-majee-bhamuria-acit-central-circle-2-1-west-bengal-ita-647-kol-2024</loc>
               <lastmod>2025-10-08T06:15:29.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-prasad-siliguri-ito-ward-3-1-gangtok-co-61-kol-2025</loc>
               <lastmod>2025-10-08T06:15:29.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-pushpa-namakkal-ito-international-taxation-ward-2-1-chennai-ita-489-chny-2025</loc>
               <lastmod>2025-10-08T06:15:29.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-nathalal-arjanbhai-nageshri-patan-the-ito-ward-2-1-jamnagar-ita-920-rjt-2024</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-dayabhai-karshanbhai-gareja-mangrol-district-junagadh-the-acit-circle1-junagadh-junagadh-ita-415-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lata-gulab-ratnani-l-h-of-late-gulab-ratnani-pune-income-tax-officer-ward-8-3-pune-pune-ita-363-pun-2025</loc>
               <lastmod>2025-10-08T06:15:26.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-namdev-keni-taloja-income-tax-officer-ward-5-panvel-panvel-ita-366-pun-2025</loc>
               <lastmod>2025-10-08T06:15:27.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balamourougan-puducherry-ito-ward-3-puducherry-ita-1814-chny-2025</loc>
               <lastmod>2025-10-08T06:15:27.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivgad-adyatma-charitable-trust-kolhapur-ito-exemption-ward-kolhapur-ita-899-pun-2025</loc>
               <lastmod>2025-10-08T06:15:27.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-satilila-charitable-society-new-delhi-ita-2792-del-2024</loc>
               <lastmod>2025-10-08T06:15:27.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subramanian-kathirsen-aurangabad-income-tax-officer-ward-1-1-aurangabad-ita-765-chny-2025</loc>
               <lastmod>2025-10-08T06:15:29.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-perambalur-perambalur-a-kulanthaivel-malayalapatty-ita-903-chny-2025</loc>
               <lastmod>2025-10-08T06:15:29.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-khan-aligarh-ito-ward-4-1-2-aligarh-ita-181-agr-2025</loc>
               <lastmod>2025-10-08T06:15:29.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v3-corporation-agra-income-tax-officer-ward-1-1-2-agra-ita-195-agr-2025</loc>
               <lastmod>2025-10-08T06:15:29.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himanshu-mittal-firozabad-income-tax-officer-ward-2-2-2-firozabad-ita-197-agr-2025</loc>
               <lastmod>2025-10-08T06:15:29.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pramod-kumar-dubey-gwalior-income-tax-officer-1-3-gwalior-ita-314-agr-2025</loc>
               <lastmod>2025-10-08T06:15:29.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commisioner-of-income-tax-circle-2-1-1-vejalpur-l-g-choudhary-naranpura-ita-690-ahd-2024</loc>
               <lastmod>2025-10-08T06:15:29.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kadlag-patil-education-foudation-pune-cit-exemption-pune-ita-296-pun-2025</loc>
               <lastmod>2025-10-08T06:15:26.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acharya-shri-anand-rishiji-jain-shraman-sanghiya-trust-ahmednagar-cit-exemption-pune-ita-320-pun-2025</loc>
               <lastmod>2025-10-08T06:15:26.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-ireo-private-limited-delhi-ita-442-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raju-prakash-delhi-ito-ward-59-1-delhi-ita-71-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/farukh-kabir-srinagar-income-tax-officer-ward-1-srinagar-ita-47-asr-2025</loc>
               <lastmod>2025-10-08T05:50:18.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subhash-ranjan-patna-ito-ward-6-1-patna-ita-199-pat-2025</loc>
               <lastmod>2025-10-08T05:50:16.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-mathur-durg-durg-income-tax-officer-ward-1-1-bhilai-durg-ita-493-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:16.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-nitin-singhal-haldwani-pcit-haldwami-ita-7-ddn-2024</loc>
               <lastmod>2025-10-08T05:50:16.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-palanpur-palanpur-neesarga-tractors-palanpur-ita-686-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:17.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sheelkumar-ashokkumar-shah-ahmedabad-the-dy-cit-central-circle-1-2-ahmedabad-co-48-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:17.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwan-bhaskar-mahila-utthan-samiti-through-president-rana-pratap-singh-aurangabad-cit-exemption-patna-ita-305-pat-2025</loc>
               <lastmod>2025-10-08T05:55:03.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mastrin-pharmaceuticals-p-ltd-patna-acit-patna-ita-105-pat-2013</loc>
               <lastmod>2025-10-08T05:55:11.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indiawin-sports-p-ltd-mumbai-acit-central-circle-6-2-mumbai-ita-260-mum-2021</loc>
               <lastmod>2025-10-08T05:55:04.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-range-1-lucknow-shri-pankaj-verma-lucknow-ita-430-lkw-2020</loc>
               <lastmod>2025-10-08T06:10:28.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-7-1-1-mumbai-goldman-sachs-india-securities-pvt-ltd-mumbai-ita-4276-mum-2025</loc>
               <lastmod>2025-10-08T06:10:29.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-8-3-1-mumbai-mumbai-vibgyor-texotech-limited-mumbai-ita-4705-mum-2025</loc>
               <lastmod>2025-10-08T06:10:29.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurdip-cycle-industries-ludhiana-ludhiana-dy-commissioner-of-income-tax-central-circle-3-ludhiana-co-25-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:25.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-nanheda-anantpur-harijan-kisan-sewa-sahkari-samiti-limited-roorkee-haridwar-uttarakhand-income-tax-officer-ward-1-3-4-roorkee-roorkee-ita-98-ddn-2024</loc>
               <lastmod>2025-10-08T05:55:26.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-jodharam-harchwani-mumbai-income-tax-officer-war-2-kalyan-ita-2650-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-6-1-1-mumbai-mumbai-m-s-essar-power-limited-mumbai-ita-4395-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwati-foundation-mumbai-cit-exemptions-mumbai-ita-4613-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manohar-manak-alloys-private-limited-grant-road-east-mumbai-central-circle-3-2-mumbai-nariman-point-mumbai-ita-54-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-lal-yadav-jaipur-ito-ward-1-3-jaipur-ita-336-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:27.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhakishna-beniwal-jaipur-deputy-commissioner-of-income-tax-circle-1-jaipur-jaipur-ita-694-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:27.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ants-studio-pvt-ltd-ahmedabad-the-dcit-central-circle-2-2-ahmedabad-itssa-123-ahd-2021</loc>
               <lastmod>2025-10-08T06:06:31.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ants-studio-pvt-ltd-ahmedabad-the-dcit-central-circle-2-2-ahmedabad-itssa-125-ahd-2021</loc>
               <lastmod>2025-10-08T06:06:32.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/annamalai-tiruvallur-ito-ward-1-vellore-ita-1386-chny-2025</loc>
               <lastmod>2025-10-08T06:06:32.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arjun-bhagaram-parmar-ratnagiri-ward-1-ratnagiri-ratnagiri-ita-115-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajdeep-automation-pvt-ltd-pune-dcit-circle-5-pune-ita-1670-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-jadhav-pune-ito-ward-2-2-pune-ita-941-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saha-medi-services-pvt-ltd-kolkata-i-t-o-ward-1-1-kolkata-ita-1117-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gyanchand-poddar-huf-kolkata-ito-ward-43-1-kolkata-ita-1391-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-unilever-limited-as-a-legal-successor-of-glaxosmithkline-consumer-healthcare-limited-haryana-dy-commissioner-of-income-tax-mumbai-maharastra-sa-113-mum-2025</loc>
               <lastmod>2025-10-08T06:00:23.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-appollo-tyres-ltd-cochin-the-acit-cochin-ittpa-575-coch-2018</loc>
               <lastmod>2025-10-08T06:00:23.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-laxmi-saraswati-credit-co-op-society-uttar-kannada-income-tax-officer-ward-2-karwar-ita-147-pan-2025</loc>
               <lastmod>2025-10-08T06:00:24.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-rakesh-sharma-delhi-acit-dehradun-ita-40-ddn-2024</loc>
               <lastmod>2025-10-08T06:00:24.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nexgen-animators-pvt-ltd-chennai-ito-corporate-ward-4-1-chennai-ita-782-chny-2025</loc>
               <lastmod>2025-10-08T06:06:30.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/savita-dalal-jind-ito-jind-ita-325-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-cc2-ludhiana-ludhiana-ab-alcobev-private-limited-delhi-delhi-co-20-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uday-prabhakar-paranjpe-pune-dcit-circle-3-pune-pune-ita-947-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-delhi-prem-chand-pravesh-kumar-delhi-ita-736-del-2025</loc>
               <lastmod>2025-10-08T06:10:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-educational-services-pune-cit-exemption-pune-ita-1630-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swati-monga-delhi-income-tax-officer-ward-42-5-delhi-delhi-ita-1350-del-2024</loc>
               <lastmod>2025-10-08T06:06:34.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/somnath-gupta-kolkata-acit-c-c-2-1-kolkata-ita-1147-kol-2025</loc>
               <lastmod>2025-10-08T06:06:34.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kripal-singh-hapur-income-tax-officer-hapur-ita-5947-del-2024</loc>
               <lastmod>2025-10-08T06:06:34.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-p-birla-foundation-educational-society-kolkata-dy-commissioner-of-income-tax-exemption-kolkata-ita-989-kol-2025</loc>
               <lastmod>2025-10-08T06:06:34.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tridev-ispat-pvt-ltd-kolkata-kolkata-dcit-central-circle-2-raipur-raipur-ita-426-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:59.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-mahendra-kumar-goyal-sikar-acit-central-circle-3-jaipur-jaipur-ita-493-jpr-2025</loc>
               <lastmod>2025-10-09T14:20:59.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-mahendra-kumar-goyal-sikar-acit-central-circle-3-jaipur-jaipur-ita-495-jpr-2025</loc>
               <lastmod>2025-10-09T14:20:59.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-5-3-1-mumbai-mumbai-ubique-alloys-pvt-ltd-mumbai-ma-119-mum-2025</loc>
               <lastmod>2025-10-09T14:21:00.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratik-yogesh-jaiswal-yavatmal-ito-ward-1-yavatmal-ita-169-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anuradha-pravin-pote-amravati-income-tax-officer-ward-5-amrawati-ita-350-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-laxmanrao-peshane-nagpur-ito-ward-4-5-nagpur-ita-58-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-mahendra-kumar-goyal-sikar-acit-central-circle-3-jaipur-jaipur-ita-497-jpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/air-wind-green-energy-limited-bhavnagar-the-pcit-ahmedabad-1-ahmedabad-ita-615-ahd-2025</loc>
               <lastmod>2025-10-14T10:35:08.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-1-1-ahmedabad-vejalpur-pel-industries-limited-ashram-road-ita-2216-ahd-2024</loc>
               <lastmod>2025-10-15T06:51:09.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-palawat-jaipur-principal-commissioner-of-income-tax-central-jaipur-ita-599-jpr-2025</loc>
               <lastmod>2025-10-14T10:59:06.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zari-silk-india-private-limited-jaipur-principal-commissioner-of-income-tax-central-jaipur-jaipur-ita-600-jpr-2025</loc>
               <lastmod>2025-10-21T05:50:22.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1676-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1679-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1680-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1682-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-kisan-borade-nashik-ito-ward-2-1-nashik-ita-949-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-yadav-jahanabad-nfac-delhi-delhi-ita-218-pat-2025</loc>
               <lastmod>2025-10-08T05:55:24.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sakar-healthcare-ltd-ahmedabad-the-pr-cit-ahmedabad-3-ahmedabad-ita-1172-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:24.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sakar-healthcare-ltd-ahmedabad-the-pr-cit-ahmedabad-3-ahmedabad-ita-1181-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:24.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudharma-prachar-mandal-ahmedabad-the-cit-exemption-ahmedabad-ita-1304-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:24.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-ratanlal-tak-ahmedabad-gujarat-circle-3-1-1-deputy-commissioner-of-income-tax-ahmedabad-gujarat-itssa-51-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:24.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubli-ita-1352-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubbali-ita-1353-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubbali-ita-1356-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/seaview-developers-private-limited-mumbai-assistant-commissioner-of-income-tax-circle-77-1-new-delhi-ita-2071-del-2025</loc>
               <lastmod>2025-10-08T05:55:25.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trinity-contracts-and-services-chennai-ito-ncw-22-5-chennai-ita-1402-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devang-rajnikant-shah-ahmedabad-income-tax-officer-ward-5-3-1-ahmedabad-ahmedabad-ita-1090-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:27.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-5-3-1-ahmedabad-harin-yogeshkumar-shah-ahmedabad-ita-1335-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:27.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eklavya-projects-ahmedabad-the-income-tax-officer-ward-3-3-2-ahmedabad-itssa-16-ahd-2024</loc>
               <lastmod>2025-10-08T05:55:27.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradeep-sharma-jaipur-income-tax-officer-jaipur-ita-1522-jpr-2024</loc>
               <lastmod>2025-10-08T05:55:27.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satpal-yadav-jaipur-dcit-central-circle-1-jaipur-ita-1065-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:27.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shakunti-bai-baran-income-tax-officer-baran-ita-1097-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:28.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-3-2-kolkata-aayakar-bhawan-poorva-bhagwan-das-agarwal-kolkata-ita-1254-kol-2025</loc>
               <lastmod>2025-10-08T05:55:23.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-joy-alukkas-india-p-ltd-trichur-the-acit-ernakulam-ita-119-coch-2016</loc>
               <lastmod>2025-10-08T05:55:23.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmi-narcinva-urban-co-operative-credit-society-limited-margao-income-tax-officer-ward-3-margao-ita-185-pan-2025</loc>
               <lastmod>2025-10-08T05:55:23.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lata-pralhad-deshmukh-nashik-cit-a-pune-ita-2035-pun-2024</loc>
               <lastmod>2025-10-08T05:55:23.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/people-beyond-borders-forum-pune-cit-exemption-pune-pune-ita-1214-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hatkeshwar-mahadev-trust-mahisagar-the-cit-exemption-ahmedabad-ita-300-ahd-2024</loc>
               <lastmod>2025-10-08T05:50:20.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/plaksha-incubation-centre-mohali-commissioner-of-income-tax-exemption-chandigarh-ita-1186-chandi-2024</loc>
               <lastmod>2025-10-08T05:50:21.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ludhiana-sanjeev-malhotra-ludhiana-ita-411-chandi-2025</loc>
               <lastmod>2025-10-08T05:50:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhupesh-gupta-nalagarh-himachal-pradesh-acit-central-circle-shimla-himachal-pradesh-ita-442-chandi-2025</loc>
               <lastmod>2025-10-08T05:50:21.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-cargo-forwards-pvt-ltd-chennai-acit-cirlce-1-chennai-chennai-co-3-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swargiya-shri-mandanlal-juneja-ji-memorial-bilaspur-bilaspur-cit-exemption-bhopal-bhopal-ita-485-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajeenckya-fattesing-jagtap-pune-ito-pune-ita-1645-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sairam-solapur-foundation-solapur-cit-exemption-pune-ita-1732-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sairam-solapur-foundation-solapur-cit-exemption-pune-pune-ita-1733-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-meher-pheroz-pudumjee-pune-acit-circle-5-pune-pune-ita-638-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-atul-kumar-bansal-new-delhi-acit-new-delhi-ita-1691-del-2017</loc>
               <lastmod>2025-10-08T05:55:21.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anirudh-gupta-sirsa-income-tax-officer-sirsa-ita-257-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:21.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-dhir-chandigarh-deputy-commissioner-of-income-tax-circle-1-chandigarh-ita-97-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:22.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-c-c-1-ludhiana-balwinder-singh-ludhiana-ludhiana-co-7-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:20.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samiksha-roongta-benefit-trust-rajeev-gandhi-nagar-ito-ito-ward-kota-ita-383-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rambabu-sharma-jaipur-income-tax-officer-ward-6-1-jaipur-ita-561-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:19.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/worthwhile-future-foundation-mumbai-income-tax-officer-exemption-ward-2-4-mumbai-ita-4190-mum-2025</loc>
               <lastmod>2025-10-08T05:55:16.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumit-jindal-new-delhi-dcit-central-circle-5-new-delhi-ita-1064-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vetaleshwar-shikshan-sanstha-latur-cit-exemption-pune-ita-523-pun-2025</loc>
               <lastmod>2025-10-08T06:10:30.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raju-janghel-sons-huf-raipur-raipur-ito-ward-1-2-raipur-raipur-ita-471-rpr-2025</loc>
               <lastmod>2025-10-08T06:10:30.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-13-new-delhi-jhandewalan-minda-corporation-ltd-ashok-vihar-ita-2663-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minda-corporation-limited-new-delhi-dcit-central-circle-13-new-delhi-ita-2789-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indus-valley-promoters-ltd-new-delhi-dcit-circle-10-1-delhi-delhi-ita-1020-del-2024</loc>
               <lastmod>2025-10-08T06:10:31.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-ghaziabad-acit-circle-1-delhi-ita-1400-del-2025</loc>
               <lastmod>2025-10-08T06:10:32.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahashian-di-hatti-p-ltd-new-delhi-pcit-4-new-delhi-ita-1987-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/seema-narang-faridabad-haryana-income-tax-officer-ward-2-3-faridabad-haryana-ita-1998-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natwest-digital-services-india-private-limited-successor-entity-to-nwm-services-india-private-ltd-gurgaon-haryana-assistant-commissionar-of-income-tax-gurgaon-ita-2004-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-tukaram-raundal-pune-the-deputy-commissioner-of-income-tax-central-circle-1-2-pune-ita-1635-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-tukaram-raundal-pune-the-deputy-commissioner-of-income-tax-central-circle-1-2-pune-ita-1636-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayan-suppliers-pvt-ltd-kolkata-i-t-o-ward-6-3-kolkata-kolkata-ita-1077-kol-2024</loc>
               <lastmod>2025-10-08T06:00:20.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sab-developers-private-limited-chandigarh-income-tax-officer-ward-5-1-chandigarh-chandigarh-sa-23-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:21.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muthu-palaniappan-trichy-acit-ncc-3-1-chennai-ita-1623-chny-2025</loc>
               <lastmod>2025-10-08T06:00:21.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-corporate-circle-1-1-chennai-idfc-limited-chennai-ita-1649-chny-2025</loc>
               <lastmod>2025-10-08T06:00:21.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/terai-tea-company-ltd-kolkata-acit-circle-4-1-kolkata-ita-706-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-s-rangasamy-raja-rajapalayam-ito-tds-ward-chennai-ita-1744-chny-2025</loc>
               <lastmod>2025-10-08T06:00:22.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-engineering-udyog-pvt-ltd-kolkata-pr-cit-central-2-kolkata-ita-786-kol-2025</loc>
               <lastmod>2025-10-08T06:00:22.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agriculture-colleage-farm-co-operative-credit-society-ltd-pune-ito-ward-2-1-pune-ita-1697-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/imperial-college-india-foundation-mumbai-income-tax-officer-exem-ward-1-3-mumbai-ita-4452-mum-2025</loc>
               <lastmod>2025-10-08T06:00:22.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/imtiyaz-ahmad-khan-mumbai-ito-ward-41-1-2-mumbai-ita-4647-mum-2025</loc>
               <lastmod>2025-10-08T06:00:22.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/merilina-foundation-new-delhi-acit-circle-43-1-new-delhi-co-110-del-2022</loc>
               <lastmod>2025-10-08T06:00:23.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alternative-for-india-development-chennai-commissioner-of-income-tax-exemption-chennai-ita-248-chny-2025</loc>
               <lastmod>2025-10-08T06:00:23.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santosh-kumar-ghosh-nadia-acit-circle-41-nadia-ita-1048-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambience-developers-and-infrastructure-private-limited-delhi-pcit-central-delhi-2-jhandewalan-new-delhi-delhi-ita-1868-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1919-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1920-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-mookambika-temple-udupi-commissioner-of-income-tax-exemptions-bengaluru-ita-899-bang-2025</loc>
               <lastmod>2025-10-08T05:50:20.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratnatray-foundation-nashik-cit-exemption-pune-ita-1627-pun-2025</loc>
               <lastmod>2025-10-08T06:06:28.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-ludhiana-ludhiana-ab-alcobev-private-limited-delhi-ita-356-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:29.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-corporate-circle-3-1-chennai-chennai-schneider-electric-systems-india-private-limited-chennai-ita-2958-chny-2024</loc>
               <lastmod>2025-10-08T06:06:29.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandran-vijaya-namakkal-ito-ward-1-3-salem-ita-1703-chny-2025</loc>
               <lastmod>2025-10-08T06:06:29.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satya-enterprises-bilaspur-income-tax-officer-ward-1-2-bilaspur-bilaspur-ita-396-rpr-2025</loc>
               <lastmod>2025-10-08T06:06:29.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmvir-singh-mainpuri-income-tax-officer-ward-2-4-5-mainpuri-ita-183-agr-2025</loc>
               <lastmod>2025-10-08T06:06:30.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-radhakrishnan-chennai-ito-ncw-15-3-chennai-ita-1773-chny-2025</loc>
               <lastmod>2025-10-08T06:06:30.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-jaipur-jaipur-manglam-vardhman-developers-llp-jaipur-ma-30-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:19.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-singal-new-delhi-deputy-commissioner-of-income-tax-central-circle-1-chandigarh-chandigarh-ita-220-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:20.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahee-steel-tech-pvt-ltd-kolkata-d-c-i-t-circle-1-kolkata-kolkata-ita-1418-kol-2024</loc>
               <lastmod>2025-10-08T06:00:20.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujoy-krishna-jana-kolkata-dcit-acit-circle-27-1-haldia-ita-1235-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manikala-vyapaar-pvt-ltd-kolkata-ito-ward-4-1-kolkata-ita-1466-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhijit-basu-texas-ito-ward-62-1-kolkata-ita-1490-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-coimbatore-coimbatore-ramasamy-moorthy-sathy-ita-1659-chny-2025</loc>
               <lastmod>2025-10-08T07:55:15.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reachasia-kolkata-d-c-i-t-a-c-i-t-circle-29-kolkata-ita-755-kol-2025</loc>
               <lastmod>2025-10-08T07:55:05.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-manas-sales-corporation-patna-acit-central-circle-1-patna-ita-170-pat-2013</loc>
               <lastmod>2025-10-08T07:55:05.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arumugam-kamatchi-puliampatti-acit-central-circle-2-coimbatore-ita-1371-chny-2025</loc>
               <lastmod>2025-10-08T07:55:11.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thenu-silks-sathy-acit-central-circle-2-coimbatore-coimbatore-co-56-chny-2025</loc>
               <lastmod>2025-10-08T07:55:12.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharuman-vanisuganya-puliampatti-acit-central-circle-2-coimbatore-sa-66-chny-2025</loc>
               <lastmod>2025-10-08T07:55:13.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-coimbatore-coimbatore-thenu-silks-sathy-ita-1660-chny-2025</loc>
               <lastmod>2025-10-08T07:55:15.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-office-chennai-roopa-maganti-chennai-ita-1436-chny-2025</loc>
               <lastmod>2025-10-08T07:55:06.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-moorthy-puliampatty-acit-central-circle-2-coimbatore-sa-63-chny-2025</loc>
               <lastmod>2025-10-08T07:55:10.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-dharuman-vanisuganya-sathy-acit-central-circle-2-coimbatore-coimbatore-co-57-chny-2025</loc>
               <lastmod>2025-10-08T07:55:12.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-moorthy-puliampatty-acit-central-circle-2-coimbatore-sa-64-chny-2025</loc>
               <lastmod>2025-10-08T07:55:10.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-0716-rakkiapalayam-pacc-tirupur-the-income-tax-officer-ward-1-4-tirupur-tirupur-ita-1820-chny-2025</loc>
               <lastmod>2025-10-08T07:55:09.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tinich-sahkari-ganna-samiti-limited-bastii-ito-basti-ita-295-lkw-2023</loc>
               <lastmod>2025-10-08T09:55:15.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-pvt-ltd-new-delhi-ita-2944-del-2023</loc>
               <lastmod>2025-10-08T11:55:27.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yadav-rice-mills-muktsar-deputy-commissioner-of-income-tax-circle-2-bathinda-bathinda-ita-415-asr-2024</loc>
               <lastmod>2025-10-08T09:55:11.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sanco-holding-as-dehradun-dcit-international-taxation-dehradun-ita-35-ddn-2025</loc>
               <lastmod>2025-10-08T13:55:19.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prayatna-charitable-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-374-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:19.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manubha-prabhatsang-vaghela-mehsana-income-tax-officer-ward-5-palanpur-ita-966-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:11.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gangady-venkatram-reddy-gachibowli-hyderabad-income-tax-officer-ward-42-2-2-mumbai-bhandra-mumbai-ita-5703-mum-2024</loc>
               <lastmod>2025-10-08T13:55:13.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prataprai-ranpariya-jamnagar-the-ito-ward-1-2-jamnagar-jamnagar-ita-523-rjt-2025</loc>
               <lastmod>2025-10-08T15:55:16.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/motilal-oswal-financial-services-limited-successor-of-mope-investment-advisors-private-limited-mumbai-dcit-circle-7-1-1-mumbai-ita-4701-mum-2025</loc>
               <lastmod>2025-10-08T15:55:14.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikulbhai-chaturbhai-patel-huf-gandhinagar-the-ito-ward-4-2-3-ahmedabad-ita-47-ahd-2025</loc>
               <lastmod>2025-10-08T17:55:25.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adam-haji-amir-hamza-nadaf-sangli-ito-ward-2-sangli-sangli-ita-445-pun-2025</loc>
               <lastmod>2025-10-08T19:55:08.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-jhandewalan-kalamkari-designs-private-limited-new-delhi-ita-342-del-2024</loc>
               <lastmod>2025-10-08T19:55:26.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apex-irrigation-rajkot-the-income-tax-officer-ward-1-1-1-rajkot-rajkot-ita-540-rjt-2025</loc>
               <lastmod>2025-10-08T21:55:11.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-04-new-delhi-reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-pvt-ltd-new-delhi-ita-2748-del-2023</loc>
               <lastmod>2025-10-08T11:55:26.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-pvt-ltd-new-delhi-deputy-commissioner-of-income-tax-new-delhi-co-37-del-2024</loc>
               <lastmod>2025-10-08T21:55:19.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalamkari-designs-private-limited-delhi-dy-cit-cc-4-delhi-jhandewalan-co-45-del-2024</loc>
               <lastmod>2025-10-08T21:55:20.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikulbhai-chaturbhai-patel-huf-gandhinagar-the-ito-ward-4-2-3-ahmedabad-ita-46-ahd-2025</loc>
               <lastmod>2025-10-08T17:55:25.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitudan-ravatdan-gadhvi-patan-the-ito-ward-3-patan-ita-1033-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:17.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/likhmi-chand-sharma-bharatpur-the-ito-ward-4-1-7-vadodara-ita-500-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:10.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-jain-swethambar-murti-pujak-sangh-chennai-ito-exemptions-ward-4-chennai-ita-1994-chny-2025</loc>
               <lastmod>2025-10-08T13:55:12.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkishore-maniyar-mumbai-ito-mumbai-ita-3191-mum-2024</loc>
               <lastmod>2025-10-09T14:25:48.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkishore-maniyar-mumbai-ito-mumbai-ita-3192-mum-2024</loc>
               <lastmod>2025-10-09T14:25:48.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkishore-maniyar-mumbai-ito-mumbai-ita-3355-mum-2024</loc>
               <lastmod>2025-10-09T14:25:48.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-ita-2204-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-central-circle-3-2-mumbai-mumbai-nitin-fire-protection-industries-ltd-mumbai-ita-3695-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-3-2-mumbai-nitin-fire-protection-industries-ltd-mumbai-ita-4476-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-itssa-2203-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-210-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-dcit-tds-raipur-raipur-ita-211-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandini-foods-private-limited-kolhapur-asst-commissioner-of-income-tax-central-circle-2-2-mumbai-itssa-1200-mum-2025</loc>
               <lastmod>2025-10-09T14:25:50.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-2-1-1-vadodara-vadodara-truform-techno-products-private-limited-nagpur-ita-1775-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/briya-enterprise-limited-ahmedabad-the-ito-ward-1-1-3-ahmedabad-ita-2066-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-shruti-ramrao-shejole-dcit-central-circle-1-2-ahmedabad-aaykar-bhawan-ashram-road-janki-dharmik-patel-navrangpura-ahmedabad-ita-661-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-karan-kharbanda-delhi-acit-circle-50-1-delhi-ita-390-del-2024</loc>
               <lastmod>2025-10-09T14:25:47.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lenient-consultants-pvt-ltd-delhi-dcit-central-circle-2-noida-ita-2331-del-2025</loc>
               <lastmod>2025-10-09T14:25:48.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-balha-gurgaon-ito-ward-1-4-gurgaon-ita-2336-del-2025</loc>
               <lastmod>2025-10-09T14:25:48.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-patanjali-foods-ltd-formerly-known-as-ruchi-soya-industries-ltd-mumbai-dy-comm-of-income-tax-central-circle-7-2-mumbai-ita-321-mum-2023</loc>
               <lastmod>2025-10-09T14:25:48.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkishore-maniyar-mumbai-ito-mumbai-ita-2489-mum-2024</loc>
               <lastmod>2025-10-09T14:25:48.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-bhagwan-rishabdev-charitable-trust-delhi-ito-trust-ward-exemptions-2-1-delhi-ita-286-del-2025</loc>
               <lastmod>2025-10-09T14:20:58.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-consumer-products-ltd-kolkata-dcit-cir-4-kolkata-kolkata-ma-68-kol-2025</loc>
               <lastmod>2025-10-09T14:20:58.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/silver-infra-ahmedabad-dcit-cc-1-4-ahmedabad-ahmedabad-ita-1419-ahd-2024</loc>
               <lastmod>2025-10-09T14:20:54.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-4-ahmedabad-ahmedabad-silver-infra-ahmedabad-ita-1424-ahd-2024</loc>
               <lastmod>2025-10-09T14:20:54.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-ii-faridabad-rajesh-mangla-faridabad-ma-464-del-2023</loc>
               <lastmod>2025-10-08T21:55:04.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ward-1-1-3-u-p-goel-and-sons-associates-u-p-ma-60-del-2023</loc>
               <lastmod>2025-10-08T21:55:03.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-m-s-tdi-infrastructure-ltd-new-delhi-ita-3953-del-2014</loc>
               <lastmod>2025-10-09T14:20:55.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gajender-singh-drall-new-delhi-ito-new-delhi-ita-4877-del-2016</loc>
               <lastmod>2025-10-09T14:20:55.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kohinoor-foods-ltd-faridabad-acit-circle-14-2-new-delhi-ita-149-del-2020</loc>
               <lastmod>2025-10-09T14:20:55.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-dcit-tds-raipur-raipur-ita-202-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:55.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-dcit-tds-raipur-raipur-ita-205-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:56.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-shetrapaldada-aadthakkar-parivar-devsthan-trust-kutch-the-cit-exemption-ahmedabad-ma-148-ahd-2024</loc>
               <lastmod>2025-10-09T14:20:56.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sowmya-bellur-kumaraswamy-banglaore-ito-intl-taxation-ward-1-2-bengaluru-itita-261-bang-2025</loc>
               <lastmod>2025-10-09T14:20:57.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-banthia-kolkata-dcit-central-circle-4-3-kolkata-ita-835-kol-2025</loc>
               <lastmod>2025-10-09T14:25:45.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-ahmedabad-gujarat-jhaveri-trading-and-investment-pvt-ltd-ahmedabad-gujarat-itssa-46-ahd-2025</loc>
               <lastmod>2025-10-09T14:25:45.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nakka-kasivisweswara-rao-east-godavari-dist-income-tax-officer-ward-2-3-rajahmundry-ita-278-viz-2025</loc>
               <lastmod>2025-10-09T14:25:45.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ruia-marketing-ltd-kolkata-ito-ward-8-1-kolkata-ita-1207-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-sati-saw-mill-siliguri-ito-ward-1-3-siliguri-ita-1402-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/skilletz-foundation-pune-commissioner-of-income-tax-exemption-pune-ita-1798-pun-2025</loc>
               <lastmod>2025-10-09T14:25:46.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/appdynamics-international-limited-united-kingdom-assistant-commissioner-of-income-tax-international-taxation-circle-1-1-1-delhi-delhi-ita-3743-del-2023</loc>
               <lastmod>2025-10-09T14:30:53.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panchamrit-real-estates-private-limited-gurgaon-ito-ward-3-2-gurgaon-ita-2599-del-2024</loc>
               <lastmod>2025-10-09T14:30:53.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panchamrit-real-estates-private-limited-gurgaon-ito-ward-3-2-gurgaon-ita-2600-del-2024</loc>
               <lastmod>2025-10-09T14:30:53.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gsg-abode-llp-navrangpura-ahmedabad-dcit-central-circle-1-2-ahemdabad-aaykar-bhawan-ashram-road-co-32-ahd-2024</loc>
               <lastmod>2025-10-09T14:30:54.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/truform-techno-products-private-limited-nagpur-the-dy-cit-circle-2-1-1-vadodara-vadodara-co-42-ahd-2025</loc>
               <lastmod>2025-10-09T14:30:54.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandini-foods-private-limited-kolhapur-asst-commissioner-of-income-tax-central-circle-2-2-mumbai-itssa-1201-mum-2025</loc>
               <lastmod>2025-10-09T14:25:50.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandini-foods-private-limited-kolhapur-asst-commissioner-of-income-tax-central-circle-2-2-mumbai-itssa-1202-mum-2025</loc>
               <lastmod>2025-10-09T14:25:50.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gufaran-bulandshahr-ito-ward-4-1-3-aligarh-ita-178-agr-2025</loc>
               <lastmod>2025-10-09T14:25:51.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/papi-reddy-ankannagari-hyderabad-dcit-central-circle-3-3-hyderabad-ita-1310-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/papi-reddy-ankannagari-hyderabad-dcit-central-circle-3-3-hyderabad-ita-1311-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/papi-reddy-ankannagari-hyderabad-dcit-circle-circle-3-3-hyderabad-ita-1312-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-nimmatoori-raja-babu-hyderabad-acit-central-circle-2-4-hyderabad-ita-594-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-nimmatoori-rajababu-l-r-by-anudeep-nimmatoori-hyderabad-acit-central-circle-2-4-hyderabad-ita-596-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nimmatoori-ramesh-babu-hyderabad-acit-central-circle-2-4-hyderabad-ita-597-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhakar-akutota-warangal-income-tax-officer-ward-1-warangal-ita-1068-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-mallikarjuna-swamy-devasthanam-karimnagar-telangana-cit-exemption-hyderabad-ita-1082-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nagabhushanam-amp-co-hyderbad-ito-ward-6-1-hyderabad-ita-779-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-sudha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-82-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shyam-singh-hetta-m-s-hetta-enterprises-income-tax-officer-ward-shimla-ita-708-chandi-2024</loc>
               <lastmod>2025-12-25T07:45:23.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-rishi-nagar-ludhiana-nishi-garg-ludhiana-ita-401-chandi-2025</loc>
               <lastmod>2025-12-25T07:45:23.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manicam-narayanan-chennai-acit-ncc-20-1-chennai-ita-1975-chny-2025</loc>
               <lastmod>2025-12-25T07:45:23.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-amalorparvam-higher-sec-school-staff-co-op-credit-society-ltd-pondicherry-ito-ward-1-puducherry-ita-2083-chny-2025</loc>
               <lastmod>2025-12-25T07:45:23.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thangamuthu-balakrishnan-tiruppur-ito-ward-1-1-tiruppur-ita-719-chny-2025</loc>
               <lastmod>2025-12-25T07:45:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nassd-association-of-skill-and-social-development-chennai-cit-exemptions-chennai-ita-973-chny-2025</loc>
               <lastmod>2025-12-25T07:45:23.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaydev-developers-ahmedabad-the-income-tax-officer-ward-4-2-1-ahmedabad-ita-1003-ahd-2023</loc>
               <lastmod>2025-12-25T07:45:23.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naman-vidyapati-patel-ahmedabad-the-pr-cit-central-ahmedabad-ita-1008-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:23.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kumar-jain-rajnandgoan-rajnandgaon-income-tax-officer-ward-1-rajnandgaon-rajnandgaon-ita-518-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:18.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acharya-balkrishna-haridwar-dcit-dehradun-ita-112-ddn-2025</loc>
               <lastmod>2025-12-25T07:45:18.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswatiben-jayntilal-somaiya-bhuj-ito-officer-ito-ward-bhuj-ita-174-rjt-2025</loc>
               <lastmod>2025-12-25T07:45:18.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amitkumar-ramkishorbhai-sharma-morbi-income-tax-officer-ward-1-morbi-ita-462-rjt-2025</loc>
               <lastmod>2025-12-25T07:45:19.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harpalsinh-pruthvisinh-gohil-harpalnivas-income-tax-officer-ward-1-2-5-rajkot-ita-517-rjt-2025</loc>
               <lastmod>2025-12-25T07:45:19.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-fayaz-ahmed-beig-srinagar-income-tax-officer-ward-1-srinagar-ita-206-asr-2024</loc>
               <lastmod>2025-12-25T07:45:19.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohit-steel-industries-mandi-gobindgarh-income-tax-officer-mandi-gobindgarh-ita-629-chandi-2025</loc>
               <lastmod>2025-12-25T07:45:19.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gujarat-ambuja-exports-ltd-ahmedabad-the-pr-cit-1-ahmedabad-ita-194-ahd-2022</loc>
               <lastmod>2025-12-25T07:45:19.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sangeet-gupta-satna-income-tax-officer-ward-1-satna-ita-83-jab-2025</loc>
               <lastmod>2025-12-25T07:45:19.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deshbandhu-college-evening-delhi-ito-ward-29-3-delhi-ita-1170-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/four-star-hospitalities-llp-ghaziabad-acit-range-4-delhi-ita-1793-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-snw-smith-consultants-private-limited-delhi-ita-2244-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-m-s-snw-smith-consultants-private-limited-delhi-ita-2245-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-gynia-holding-ltd-new-delhi-ita-3914-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-chaudhary-noida-dcit-central-circle-1-noida-ita-2229-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-noida-braj-pal-singh-noida-ita-2386-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2912-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2916-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2917-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2918-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/opterna-technologies-pvt-ltd-new-delhi-dcit-circle-19-1-new-delhi-ita-228-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-gainway-holdings-ltd-new-delhi-ita-4007-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-bennett-williamson-engineers-ltd-new-delhi-ita-4055-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-eicr-cyprus-ltd-new-delhi-ita-5332-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-newbury-holding-ltd-new-delhi-ita-5335-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/skc-gyanyog-events-association-delhi-commissioner-of-income-tax-exemption-delhi-delhi-ita-2255-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-wire-india-vidyut-pvt-ltd-delhi-dcit-circle-22-2-delhi-ita-4259-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bennett-williamson-engineers-ltd-new-delhi-dcit-new-delhi-co-391-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-chaudhary-noida-dcit-central-circle-1-noida-ita-2226-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amj-marketing-private-limited-noida-ito-ward-ward-5-1-1-g-budh-nagar-g-budh-nagar-ita-1543-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/turner-broadcasting-system-asia-pacific-inc-georgia-deputy-commissioner-of-income-tax-new-delhi-ita-1996-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jasmina-trust-new-delhi-deputy-commissioner-of-income-tax-new-delhi-ita-2210-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jasmina-trust-new-delhi-deputy-commissioner-of-income-tax-new-delhi-ita-2211-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-infratec-gautam-budh-nagar-acit-circle-2-1-1-ghaziabad-ita-3267-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-p-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-249-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-pvt-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-253-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-pvt-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-254-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deshbandhu-college-evening-delhi-ito-ward-29-3-delhi-ita-1169-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/technip-india-ltd-noida-addl-cit-special-range-9-new-delhi-ita-6390-del-2017</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/digicert-inc-united-states-acit-circle-int-taxation-1-2-2-delhi-ita-1177-del-2025</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/keezhuparamba-service-cooperative-bank-ltd-malappuram-ito-ward-2-tirur-ita-568-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narakal-service-co-operative-bank-ltd-no-e91-ernakulam-ito-non-corp-ward2-4-amp-tps-cochin-ma-47-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-chennai-ms-meera-arun-legal-rep-of-dr-a-m-arun-chennai-ita-831-chny-2022</loc>
               <lastmod>2025-12-25T07:45:24.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-chennai-ms-meera-arun-legal-rep-of-dr-a-m-arun-chennai-ita-833-chny-2022</loc>
               <lastmod>2025-12-25T07:45:24.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-nowzia-begum-chennai-ito-ncw-9-3-chennai-ita-1706-chny-2025</loc>
               <lastmod>2025-12-25T07:45:24.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chinnasamy-ramaraj-rajaram-madurai-ito-ncw-197-madurai-ita-1915-chny-2025</loc>
               <lastmod>2025-12-25T07:45:24.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhargavi-keswani-indore-acit-central-ii-bhopal-itssa-88-ind-2024</loc>
               <lastmod>2025-12-25T07:45:25.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhargavi-keswani-indore-asst-commissioner-of-income-tax-central-ii-bhopal-itssa-89-ind-2024</loc>
               <lastmod>2025-12-25T07:45:25.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nks-holdings-p-ltd-new-delhi-acit-central-circle-32-new-delhi-ita-6690-del-2018</loc>
               <lastmod>2025-12-25T07:45:25.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/singhal-fastners-co-p-ltd-new-delhi-ito-ward-24-2-new-delhi-ita-1066-del-2019</loc>
               <lastmod>2025-12-25T07:45:26.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-4-2-kolkata-aayakar-bhawan-poorva-dharmendra-singh-kolkata-ita-1433-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashutosh-biswas-burdwan-ito-ward-1-1-burdwan-ita-1070-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjeev-kumar-patna-ito-ward-6-1-patna-ita-264-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-narnauliye-agrawal-sewa-samiti-sherghati-gaya-cit-exemption-patna-ita-69-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/animesh-mukherjee-durgapur-i-t-o-ward-1-4-durgapur-ita-1903-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-4-1-kolkata-income-tax-kolkata-m-tech-informatics-limited-kolkata-itssa-94-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-d-rungta-foundation-jamshedpur-exemption-ward-jsr-jamshedpur-ita-304-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manavta-trade-link-pvt-ltd-kolkata-i-t-o-ward-10-2-kolkata-ita-1222-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marias-institute-of-management-and-technology-howrah-ito-ward-48-1-kolkata-ita-467-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganesh-kumar-khemka-patna-acit-circle-4-patna-ita-246-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prathna-charitable-trust-ahmedabad-the-ito-ward-2-exemp-ahmedabad-ita-1028-ahd-2025</loc>
               <lastmod>2025-12-09T09:40:38.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sai-baba-sansthan-bhilai-durg-income-tax-officer-exmp-ii-raipur-raipur-ita-540-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:17.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nasa-agro-industries-private-limited-fazilka-deputy-commissioner-of-income-tax-circle-ii-bathinda-ita-236-asr-2023</loc>
               <lastmod>2025-12-25T07:45:21.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/schneider-electric-it-business-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-6-1-1-bangalore-sa-106-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathamma-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-65-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramareddy-munireddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-69-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-bhavanander-reddy-bengaluru-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-72-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/labh-singh-panchkula-income-tax-officer-ward-no-2-panchkula-ita-723-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/labh-singh-panchkula-income-tax-officer-ward-no-2-panchkula-ita-724-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/modak-dyeing-and-printing-company-private-limited-ludhiana-income-tax-officer-ludhiana-ita-554-chandi-2024</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-bhupinder-singh-through-legal-heir-kailash-rani-sohal-d-575-phase-ii-focal-point-ludhiana-ludhiana-ito-ward-1-5-ludhiana-ita-123-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-jhamsingh-balaji-venkateswara-swamy-temple-hyderabad-cit-exemption-hyderabab-ita-1024-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kurumurthy-swamy-devasthanam-mahabubnagar-cit-exemption-hyderabad-ita-1043-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nimmatoori-sulochana-hyderabad-acit-central-circle-2-4-hyderabad-ita-603-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quartzkraft-llp-hyderabad-ito-ward-7-1-hyderabad-ita-836-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/healthware-private-limited-hyderabad-dcit-circle-2-1-hyderabad-ita-888-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muralidhar-kamisetty-hyderabad-ito-ward-13-1-hyderabad-ita-1031-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhel-lcc-society-ltd-hyderabad-dcit-circle-8-1-hyderabad-ita-732-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gnanasekaran-manikandan-hyderabad-ito-ward-7-1-hyderabad-ita-377-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-4-mumbai-mumbai-piyush-arun-bongirwar-mumbai-ita-1892-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satellite-developers-private-limited-mumbai-assistant-commissioner-of-income-tax-central-circle-5-4-mumbai-ita-4131-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/piyush-arun-bongirwar-mumbai-dcit-central-circle-8-4-mumbai-mumbai-co-160-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/piyush-arun-bongirwar-mumbai-dcit-central-circle-8-4-mumbai-mumbai-co-161-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/piyush-arun-bongirwar-mumbai-dcit-central-circle-8-4-mumbai-mumbai-co-162-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-hukamchand-bharill-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai-ita-4636-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-34-2-1-bkc-hoabl-impactum-lands-earlier-known-as-lodha-associates-mumbai-ita-4656-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/philips-international-b-v-kolkata-acit-i-t-cir-2-1-kolkata-kolkata-ita-555-kol-2023</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avinash-commercial-private-limited-kolkata-income-tax-officer-ward-1-1-kolkata-kolkata-co-55-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/milan-mallick-bagda-ito-ward-50-1-kolkata-ita-1170-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-bangalore-m-s-hewlett-packard-india-sales-p-ltd-bangalore-ita-1252-bang-2015</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quintiles-inc-mumbai-dcit-intl-tax-range-3-3-1-mumbai-ita-2104-mum-2016</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/azb-and-partner-mumbai-pcit-8-mumbai-ita-4105-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lic-mutual-fund-asset-management-limited-mumbai-dcit-1-2-1-mumbai-ita-4246-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-mumbai-sunstore-solar-private-limited-navi-mumbai-ita-4273-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjuman-e-hyderia-asna-ashari-kashmiri-trust-mumbai-cit-exemption-mumbai-ita-4776-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-kalyan-jamini-industries-private-limited-badlapur-ita-6082-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-14-1-1-mumbai-miniboss-consultancy-pvt-ltd-mumbai-ita-5306-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-jain-swetamber-terapanth-mahila-mandal-gangashahar-bikaner-cit-exemption-jaipur-jaipur-ita-777-jodh-2024</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gemological-research-thailand-co-ltd-thailand-the-assistant-commissioner-of-income-tax-international-taxation-circle-2-3-2-mumbai-ita-1291-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gemological-institute-of-america-inc-united-states-the-assistant-commissioner-of-income-ta-international-taxation-circle-2-3-2-mumbai-ita-1293-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viacom-18-media-pvt-ltd-mumbai-dcit-tds-2-3-mumbai-mumbai-co-92-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vicky-bipin-gala-mumbai-ito-41-1-5-mumbai-ita-3739-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varis-kishor-rupabhinda-mumbai-asst-commissioner-of-income-tax-central-circle-4-3-mumbai-mumbai-ita-4111-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayapriya-company-chennai-dcit-cc2-2-chennai-chennai-co-43-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virudhunagar-hindu-tholan-virudhunagar-cit-exemptions-chennai-ita-1943-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-n-r-infra-chennai-ito-ncw-8-2-chennai-ita-1704-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-rani-krishnagiri-ito-ward-1-krishnagiri-ita-1702-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramu-co-erode-ito-ward-1-1-erode-ita-1104-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayaraman-rudrasekar-vellore-dcit-central-circle-1-4-chennai-ita-1142-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-musiri-taluk-agricultural-co-op-mktg-society-ltd-tiruchirappalli-ito-ward-2-1-tiruchirapalli-ita-1407-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agni-steels-pvt-ltd-erode-dcit-circle-1-erode-ita-1285-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-vedamurthy-maya-chennai-acit-central-cricle-1-4-chennai-ita-1717-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-vedamurthy-maya-chennai-acit-central-cricle-1-4-chennai-ita-1718-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-vedamurthy-maya-chennai-acit-central-cricle-1-4-chennai-ita-1719-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rsv-skin-laser-centre-chennai-acit-central-cricle-1-4-chennai-ita-1723-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rsv-skin-laser-centre-chennai-acit-central-cricle-1-4-chennai-ita-1726-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodaikanal-co-operative-urban-bank-ltd-dindigul-dcit-ncc-2-madurai-ita-1503-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-redington-distribution-pte-ltd-singapore-acit-intl-taxn-circle-2-1-chennai-ita-1215-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-income-tax-office-trichy-ramasamy-sivaprakasam-karur-ita-1266-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-trichy-income-tax-office-trichy-ramasamy-sivaprakasam-karur-ita-1267-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sulabha-ramesh-ganorkar-nagpur-ito-ward-3-1-nagpur-ita-215-nag-2025</loc>
               <lastmod>2026-01-07T12:04:51.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-bhargava-jaipur-dcit-jaipur-ita-875-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramdev-choudhary-ajmer-ito-wd-2-2-ajmer-ita-895-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhikshu-sadhna-kendra-samiti-jaipur-jaipur-cit-exemption-jaipur-jaipur-ita-334-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhikshu-sadhna-kendra-samiti-jaipur-jaipur-cit-exemption-jaipur-jaipur-ita-335-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinay-dugar-jaipur-acit-central-circle-2-jaipur-jaipur-ita-972-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinay-dugar-jaipur-acit-central-circle-2-jaipur-jaipur-ita-974-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shankara-gurukulam-bengaluru-income-tax-officer-exemptions-ward-2-bengaluru-ita-662-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puvvada-veera-kumar-bengaluru-income-tax-officer-ward-2-1-1-bangalore-ita-952-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-coimbatore-tiruchangodu-sengodagounder-ramasamy-khannaiyan-coimbatore-ita-1382-chny-2025</loc>
               <lastmod>2025-12-25T12:25:28.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parag-dave-ahmedabad-the-dcit-circle-3-1-1-previously-circle-3-3-ahmedabad-ita-894-ahd-2024</loc>
               <lastmod>2025-12-25T12:25:28.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atturampalayam-venkatachalam-krishnakumar-namakkal-ito-ward-1-tiruchengode-ita-1890-chny-2025</loc>
               <lastmod>2025-12-25T12:25:28.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-agrawal-durg-durg-income-tax-officer-2-1-bhilai-durg-ita-490-rpr-2025</loc>
               <lastmod>2025-12-25T12:25:28.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chakrapani-nagarajan-chennai-ito-ncw-19-3-chennai-ita-1893-chny-2025</loc>
               <lastmod>2025-12-25T12:25:28.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-garg-new-delhi-deputy-commissioner-of-income-tax-central-circle-30-new-delhi-new-delhi-ita-2393-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-garg-new-delhi-deputy-commissioner-of-income-tax-central-circle-30-new-delhi-new-delhi-ita-2395-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surendra-kumar-arya-delhi-dcit-central-circle-25-new-delhi-ita-2338-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-projects-india-pvt-ltd-delhi-dcit-circle-78-1-delhi-ita-3127-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amarendra-financial-pvt-ltd-new-delhi-pr-cit-central-knp-meerut-ita-2526-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-1-1-new-delhi-delhi-anand-nvh-products-pvt-ltd-delhi-ita-3612-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharmila-pundir-noida-acit-circle-3-noida-ita-4044-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-19-1-delhi-pure-departmental-store-pvt-ltd-delhi-ita-4211-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-village-sarhera-ito-ward-4-hisar-ita-5041-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moradabad-zila-sahkari-bank-ltd-meerut-acit-1-moradabad-ita-1179-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-bansal-gurgaon-pr-cit-central-delhi-1-delhi-ita-1820-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balaji-buillion-commodities-india-pvt-ltd-mumbai-dcit-cc-7-1-mumbai-ma-218-mum-2024</loc>
               <lastmod>2025-12-25T12:25:26.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-2-hyderabad-satyam-venture-engineering-service-pvt-ltd-hyderabad-ita-1242-hyd-2025</loc>
               <lastmod>2025-12-25T12:25:26.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-siraj-haji-mohd-yasin-abala-yavatmal-ito-ward-1-yavatmal-yavatmal-ita-319-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-datta-nagari-sahakari-pat-sanstha-sangli-ito-ward-5-sangli-ita-626-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanasaheb-bhagawan-sasar-pune-ito-ward-2-2-pune-pune-ita-722-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-jayalakshmi-memorial-charitable-trust-coimbatore-cit-exemptions-chennai-ita-726-chny-2025</loc>
               <lastmod>2025-12-25T12:25:26.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muthiah-lakshmanan-chennai-ito-ncw-10-3-chennai-ita-1958-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puttaraju-hemavathi-bengaluru-income-tax-officer-ward-6-3-1-bangalore-ita-917-bang-2025</loc>
               <lastmod>2025-12-25T12:25:25.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-bombay-society-of-the-franciscan-clarist-sisters-of-the-most-blessed-sacrament-mumbai-ito-exem-ward-2-4-mumbai-ita-2501-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-20-3-1-mumbai-vishal-junnar-sahakari-patpedhi-ltd-mumbai-ita-4859-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vilasben-purohit-mumbai-income-tax-officer-42-1-5-mumbai-mumbai-ita-4879-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-20-3-1-mumbai-vishal-junnar-sahakari-patpedhi-ltd-mumbai-ita-4880-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-c-i-t-cc-4-4-mumbai-mumbai-capsave-finance-pvt-ltd-mumbai-ita-3872-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharambir-delhi-income-tax-officer-ward-44-1-delhi-delhi-ita-2505-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-kumar-sahu-durg-durg-ito-ward-2-1-bhilai-durg-ita-475-rpr-2025</loc>
               <lastmod>2025-12-25T12:30:25.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-jigar-kishor-mehta-mumbai-ito-ward-41-4-2-mumbai-ita-107-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/goodluck-metal-corporation-mumbai-assessing-officer-mumbai-ita-1771-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendra-prakash-pawar-pune-cit-a-2-chennai-chennai-ita-1304-pun-2025</loc>
               <lastmod>2025-12-25T12:25:29.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-hero-investment-pvt-ltd-ludhiana-acit-circle-5-ludhiana-ita-353-chandi-2019</loc>
               <lastmod>2025-12-25T12:30:22.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-zoos-development-society-mohali-ito-exemptions-ward-chd-chandigarh-ita-541-chandi-2025</loc>
               <lastmod>2025-12-25T12:30:23.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditya-sharma-new-delhi-acit-central-circle-19-new-delhi-ita-3622-del-2019</loc>
               <lastmod>2025-12-25T12:30:23.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-42-1-3-mumbai-mumbai-kartik-gunwantrai-shah-mumbai-ita-2182-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-y-construction-mumbai-ito-17-2-1-mumbai-ita-732-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-11-2-1-mumbai-mumbai-everfine-alloys-private-limited-mumbai-ita-2186-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-11-2-1-mumbai-mumbai-shrem-alloys-private-limited-mumbai-ita-2192-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ekvira-hotels-private-limited-mumbai-acit-6-2-2-mumbai-mumbai-ita-4453-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/poornima-sanjay-prabhu-mumbai-assessment-unit-faceless-assessment-centre-ita-2006-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/professional-artist-cosmetics-llp-mumbai-principal-commissioner-of-income-tax-41-mumbai-ita-3799-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/foods-and-inns-limited-mumbai-dcit-circle-2-1-1-mumbai-ita-4511-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-m-financial-mutual-fund-mumbai-ito-23-2-1-mumbai-mumbai-co-234-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dezire-exports-mumbai-acit-cc-5-2-mumbai-ita-3154-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-2-mumbai-m-s-viraj-profiles-private-limited-mumbai-ita-888-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-2-mumbai-m-s-viraj-profiles-private-limited-mumbai-ita-889-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viraj-profiles-limited-mumbai-dcit-central-circle-3-2-mumbai-co-101-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/salvantsingh-swarupsingh-pallu-vadodara-ito-ward-1-1-1-vadodara-vadodara-ita-949-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:29.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olive-international-education-foundation-gandhinagar-the-dy-cit-circle-1-exemption-ahmedabad-ita-2118-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:32.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-1-ahmedabad-ahmedabad-deepak-jyotiprasad-chiripal-ahmedabad-ita-566-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:18.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-ashvinbhai-umedbhai-patel-deceased-by-legal-heir-smit-ashvinbhai-patel-kheda-the-ito-ward-1-nadiad-ita-1105-ahd-2025</loc>
               <lastmod>2026-01-19T03:55:35.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-vejalpur-mundra-international-container-terminal-pvt-ltd-kachchh-ita-1261-ahd-2024</loc>
               <lastmod>2025-12-25T12:20:43.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/opera-society-jain-swetamber-sangh-ahmedabad-the-cit-exemption-ahmedabad-ita-2162-ahd-2024</loc>
               <lastmod>2025-12-25T12:25:28.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayeshkumar-baldevbhai-patel-ahmedabad-the-income-tax-officer-ward-4-2-2-ahmedabad-ita-595-ahd-2024</loc>
               <lastmod>2025-12-25T12:25:28.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ghanshyam-arjanbhai-patel-ahmedabad-the-ito-ward-3-3-1-ahmedabad-ita-829-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bees-infracon-private-limited-ahmedabad-income-tax-officer-ward1-1-2-ahmedabad-ita-1283-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshkumar-natubhai-patel-piplag-nadiad-income-tax-officer-ward-5-nadiad-ita-1395-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalabhai-karshanbhai-patel-banaskantha-the-ito-ward-3-palanpur-ita-11-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:28.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalpeshkumar-jerambhai-sangani-ahmedabad-the-ito-ward-5-3-1-ahmedabad-ita-348-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:18.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhailal-dahyabhai-patel-ahmedabad-the-ito-ward-5-2-2-now-ward-6-1-1-ahmedabad-ita-569-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:18.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahindra-and-mahindra-limited-as-sucessor-to-mahindra-two-wheelers-limited-which-in-turn-is-sucessor-to-mahindra-trucks-and-buses-limited-mumbai-deputy-commissioner-of-income-tax-circle-2-2-1-mumbai-ita-4964-mum-2025</loc>
               <lastmod>2025-12-25T12:20:43.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-52-1-new-delhi-n-s-software-new-delhi-ita-1834-del-2019</loc>
               <lastmod>2025-12-25T12:20:44.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shelender-kumar-jain-delhi-acit-circle-55-1-new-delhi-ita-4477-del-2019</loc>
               <lastmod>2025-12-25T12:20:44.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-35-2-new-delhi-r-b-traders-delhi-ita-9546-del-2019</loc>
               <lastmod>2025-12-25T12:20:44.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/innovative-textiles-limited-delhi-dcit-circle-10-1-new-delhi-ita-1160-del-2022</loc>
               <lastmod>2025-12-25T12:20:44.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-19-new-delhi-new-delhi-satya-prakash-gupta-delhi-ita-3925-del-2023</loc>
               <lastmod>2025-12-25T12:20:44.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/av-mines-private-limited-new-delhi-income-tax-officer-ward-1-1-new-delhi-ita-4371-del-2024</loc>
               <lastmod>2025-12-25T12:20:44.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-himalayan-vacations-p-ltd-nanital-acit-haldwani-ita-43-ddn-2025</loc>
               <lastmod>2025-12-25T12:20:42.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashishkumar-bhagvanjibhai-kansagra-rajkot-acit-cir-2-1-rkt-rajkot-ita-409-rjt-2025</loc>
               <lastmod>2025-12-25T12:20:42.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-3-4-kolkata-khetawat-properties-limited-kolkata-ita-2643-kol-2024</loc>
               <lastmod>2025-12-25T12:20:42.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-3-4-kolkata-khetawat-properties-limited-kolkata-ita-2655-kol-2024</loc>
               <lastmod>2025-12-25T12:20:42.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-3-4-kolkata-rameswara-infrstructures-ltd-kolkata-ita-2694-kol-2024</loc>
               <lastmod>2025-12-25T12:20:42.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khetawat-properties-limited-kolkata-acit-cc-3-4-kolkata-co-16-kol-2025</loc>
               <lastmod>2025-12-25T12:20:42.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanesh-badarmal-jain-ahmedabad-the-pr-cit-central-ahmedabad-ita-1211-ahd-2025</loc>
               <lastmod>2025-12-25T12:20:43.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nidhiben-mrugeshkumar-shah-anand-the-acit-osd-ward-5-anand-ita-990-ahd-2025</loc>
               <lastmod>2025-12-25T12:20:43.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameswara-infrastructures-ltd-kolkata-acit-cc-3-4-kolkata-co-20-kol-2025</loc>
               <lastmod>2025-12-25T12:20:43.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swiss-re-asia-pte-ltd-mumbai-deputy-commissioner-of-income-tax-international-taxation-circle-4-2-2-mumbai-ita-1995-mum-2022</loc>
               <lastmod>2025-12-25T12:20:43.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-2-mumbai-air-india-aarti-industries-limited-mumbai-ita-4869-mum-2023</loc>
               <lastmod>2025-12-25T12:20:43.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-15-1-2-mumbai-aayakar-bhavan-mumbai-ispat-infrastructure-india-ltd-mumbai-ita-1502-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madison-teamworks-film-promotions-and-entertainment-private-limited-mumbai-deputy-commissioner-of-income-tax-10-2-2-mumbai-mumbai-ita-3533-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-kumar-gupta-delhi-income-tax-officer-ward-36-1-delhi-delhi-ita-291-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shobha-kishor-pawar-ghatkopar-west-income-tax-officer-vashi-railway-station-ita-4996-mum-2025</loc>
               <lastmod>2025-12-25T12:15:31.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-e-contracts-private-limited-delhi-acit-central-circle-4-2-delhi-ita-3146-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-deputy-commissioner-of-income-tax-central-circle1-fbd-faridabad-ita-3169-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-1-3-1-mumbai-mumbai-tata-communications-limited-mumbai-ita-875-mum-2025</loc>
               <lastmod>2025-12-25T12:15:31.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-dcit-central-cricle-1-faridabad-faridabad-ita-3173-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-dcit-central-circle-1-faridabad-faridabad-ita-3175-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-zubair-pasha-tandur-ito-ward-1-vikarabad-ma-63-hyd-2025</loc>
               <lastmod>2025-12-25T12:15:31.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nisar-ahmed-khan-ujjain-income-tax-officer-1-1-ujjain-ujjain-ita-308-ind-2025</loc>
               <lastmod>2025-12-25T12:15:32.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-1-auranagabad-aurangabad-navin-hanumanprasad-bagadiya-aurangabad-ita-990-pun-2024</loc>
               <lastmod>2025-12-25T12:15:32.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1446-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasantrao-naik-shikshan-prasarak-mandal-aurangabad-cit-exemptin-pune-ita-1885-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-life-eternal-trust-pune-commissioner-of-income-tax-exemption-pune-pune-ita-447-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-balasaheb-ingale-ahmednagar-ito-ward-1-ahmednagar-ita-124-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vadgaon-janata-co-operative-credit-society-limited-vadgaon-income-tax-officer-ichalkaranji-ita-1308-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siddhkala-vishvasta-trust-satara-cit-exemption-pune-ita-1903-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cir-20-1-mumbai-muimbai-girish-shamji-chheda-mumbai-ita-3657-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-29-1-new-delhi-new-delhi-sneh-sharma-new-delhi-ita-2136-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-29-1-delhi-delhi-sneh-sharma-delhi-ita-2137-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-29-1-new-delhi-delhi-sneh-sharma-delhi-ita-2138-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-29-1-new-delhi-delhi-sneh-sharma-delhi-ita-2139-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-29-1-new-delhi-delhi-sneh-sharma-delhi-ita-2140-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avisha-cedit-capital-limited-connaught-place-deputy-commissioner-of-income-tax-cc-28-delhi-jhandewalan-delhi-ita-3384-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anup-singh-hisar-income-tax-officer-delhi-ita-5172-del-2025</loc>
               <lastmod>2025-12-25T12:20:46.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mahasraja-agrasen-sewa-sadan-agra-i-t-o-exemption-agra-ma-2-agr-2021</loc>
               <lastmod>2025-12-25T12:20:46.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-maharaja-agrasen-sewa-sadan-agra-ito-exmp-agra-ma-3-agr-2021</loc>
               <lastmod>2025-12-25T12:20:46.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanaram-kasaram-choudhary-mumbai-ward42-1-3-mumbai-mumbai-ita-4549-mum-2025</loc>
               <lastmod>2025-12-25T12:20:41.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-guru-singh-sabha-mumbai-cit-exemption-mumbai-ita-4565-mum-2025</loc>
               <lastmod>2025-12-25T12:20:41.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-ferumal-desaraje-amravati-ito-ward-1-amravati-ita-236-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sharda-exports-meerut-the-assistant-commissioner-of-income-tax-central-circle-dehradun-ita-40-ddn-2022</loc>
               <lastmod>2025-12-25T12:20:42.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sharda-exports-meerut-the-assistant-commissioner-of-income-tax-central-circle-dehradun-ita-41-ddn-2022</loc>
               <lastmod>2025-12-25T12:20:42.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vibhu-grover-kotdwara-pcit-dehradun-ita-110-ddn-2024</loc>
               <lastmod>2025-12-25T12:20:42.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prashant-tak-jaipur-acit-circle-3-jaipur-jaipur-ita-70-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joint-commissioner-of-income-tax-osd-central-circle-4-jaipur-pradeep-mittal-jaipur-ita-833-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nitin-kasliwal-jaipur-ito-ward-1-1-jaipur-ita-880-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-rohada-and-sons-kota-ito-ward-2-2-kota-ita-1260-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamlesh-kumar-sharma-jaipur-acit-central-circle-2-jaipur-jaipur-ita-1039-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-4-jaipur-gordhan-das-maheshwari-jaipur-ita-958-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-4-jaipur-damodar-prasad-parwal-jaipur-ita-959-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaipur-sahakari-krya-vikraya-samiti-jaipur-ito-wd-5-2-jaipur-jaipur-ita-990-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-prakash-jain-kota-acit-kota-itssa-12-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-prakash-jain-kota-acit-kota-itssa-15-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lal-chand-meena-jaipur-ito-jaipur-ita-615-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumar-bhaskarrao-agarkar-akola-ito-ward-1-akola-ita-256-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaikh-sultan-shaikh-fakira-amravati-ito-ward-3-amravati-ita-380-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaikh-sultan-shaikh-fakira-amravati-ito-ward-3-amravat-ita-381-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaikh-sultan-shaikh-fakira-amravati-ito-ward-3-amravati-ita-384-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-international-taxation-new-delhi-m-s-sms-mevac-uk-ltd-new-delhi-ita-5653-del-2016</loc>
               <lastmod>2025-12-25T12:30:26.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-kumar-new-delhi-ito-ward-44-5-new-delhi-ita-4-del-2023</loc>
               <lastmod>2025-12-25T12:30:26.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-reeta-goel-muzaffarnagar-income-tax-officer-ward-2-4-muzaffarnagar-ita-4258-del-2024</loc>
               <lastmod>2025-12-25T12:30:27.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hemant-kumar-rewari-ito-ward-1-rewari-rewari-ita-5157-del-2024</loc>
               <lastmod>2025-12-25T12:30:27.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lombard-portfolio-private-limited-new-delhi-deputy-commissioner-of-income-tax-circle-13-1-delhi-new-delhi-ita-5945-del-2024</loc>
               <lastmod>2025-12-25T12:30:27.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-haryana-dy-commissioner-of-income-tax-delhi-ita-3195-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-sharma-gurugram-ito-ward-1-1-gurugram-ita-3231-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-tex-tirupur-ito-ward-1-2-tirupur-ita-1914-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vedha-krishnagiri-ito-ward-1-hosur-ita-1924-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-g-srinivasan-vellore-ito-ward-1-vellore-ita-1926-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-c-30-thothukudi-port-aluvalar-co-op-thrift-and-credit-society-ltd-thoothukudi-ito-ward-1-tutucorin-ita-1945-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-agastya-gurukulam-public-charitable-trust-chennai-cit-exemptions-chennai-ita-377-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exel-rubber-private-limited-hyderabad-dcit-central-circle-1-2-hyderabad-ita-1108-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exel-rubber-private-limited-hyderabad-acit-central-circle-1-2-hyderabad-ita-1233-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-hyderabad-b-t-t-industries-private-limited-hyderabad-ita-511-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sama-sangeeta-reddy-rep-by-gpa-holder-sama-sunil-kumar-reddy-hyderabad-dcit-central-circle-3-2-hyderabad-ita-680-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/magnaquest-technologies-limited-hyderabad-dcit-circle-5-1-hyderabad-ita-743-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cir-8-2-1-mumbai-mumbai-western-india-garments-pvt-ltd-mumbai-ita-4211-mum-2023</loc>
               <lastmod>2025-12-25T12:20:47.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-ghatkopar-sarvajanik-jivdaya-khatu-mumbai-ito-exem-ward-2-3-mumbai-ita-5551-mum-2024</loc>
               <lastmod>2025-12-25T12:20:47.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/namit-jain-jaipur-ito-ward-6-2-jaipur-jaipur-ita-1152-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-jhunjhunu-jhunjhunu-bagaria-trade-impex-churu-ita-697-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bansal-l-h-of-late-dr-ashwani-kumar-bansal-allahabad-acit-central-circle-allahabad-ita-35-alld-2019</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bansal-l-h-of-late-dr-ashwani-kumar-bansal-allahabad-acit-central-circle-allahabad-ita-38-alld-2019</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bansal-l-h-of-late-dr-ashwani-kumar-bansal-allahabad-acit-central-circle-allahabad-ita-39-alld-2019</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-allahabad-jeevan-jyoti-charitable-trust-allahabad-ita-40-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gyan-vikas-samiti-ambedkar-nagar-the-income-tax-officer-ambedkar-nagar-ita-7-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raju-singh-pal-bindki-fatehpur-income-tax-officer-ward-2-4-fatehpur-ita-73-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevan-jyoti-charitable-trust-allahabad-deputy-commissioner-of-income-tax-allahabad-co-3-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanhaiya-lal-khetan-lucknow-assessing-officer-nfac-delhi-ito-3-1-lucknow-ita-227-lkw-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sainath-associates-lucknow-dy-cit-6-lucknow-ita-649-lkw-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lalji-yadav-lucknow-income-tax-officer-6-2-lucknow-ita-804-lkw-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mudrika-prasad-tiwari-rewa-income-tax-officer-ward-1-rewa-ita-111-jab-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virendra-tamrakar-shahdol-acit-central-circle-jabalpur-ita-121-jab-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-chaurasiya-ward-no-ito-tikamgarh-ita-15-jab-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-roshan-bengaluru-income-tax-officer-ward-7-2-5-bangalore-ita-1390-bang-2025</loc>
               <lastmod>2026-02-28T10:17:57.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/taj-welfare-trust-bangalore-income-tax-officer-exemptions-bangalore-ita-914-bang-2025</loc>
               <lastmod>2026-04-02T13:38:22.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-wrad-1-3-new-delhi-aditya-antibiotics-pvt-ltd-delhi-ma-168-del-2025</loc>
               <lastmod>2026-01-13T09:16:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subhash-shah-faridabad-ito-ward-2-4-faridabad-ita-1021-del-2019</loc>
               <lastmod>2026-01-13T09:16:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indu-bansal-karnal-dcit-central-circle-karnal-ita-2863-del-2024</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-4-bengaluru-sri-devaraj-urs-educational-trust-for-backward-classes-kolar-ita-1547-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/okkaliga-gowda-seva-sangha-kadaba-dakshina-kannada-commissioner-of-income-tax-exemptions-bengaluru-ita-352-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rotary-bangalore-orion-gateway-trust-bengaluru-income-tax-officer-exemptions-ward-3-bengaluru-ita-446-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-srinivas-reddy-bengaluru-acit-central-circle-1-2-bengaluru-ita-623-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-srinivas-reddy-bengaluru-acit-central-circle-1-2-bengaluru-ita-628-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hamsakala-suresh-rao-mangalore-income-tax-officer-ward-1-3-mangalore-ita-984-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-c-raju-multi-speciality-hospital-bangalore-dcit-central-circle-2-4-bangalore-ita-1053-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-c-raju-multi-speciality-hospital-bangalore-dcit-central-circle-2-4-bangalore-ita-1054-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/umbrella-foundation-bangalore-commissioner-of-income-tax-exemptions-bangalore-ita-897-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-ramesh-kumar-mangaluru-assistant-commissioner-of-income-tax-circle-2-1-mangaluru-ita-2137-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vanigota-sugar-trading-company-vijapur-income-tax-officer-ward-1-tps-bijapur-ita-2545-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sullia-primary-co-operative-agricultural-rural-development-bank-sullia-income-tax-officer-ward-1-puttur-ita-460-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/namdhari-seeds-bangalore-assistant-commissioner-of-income-tax-circle-3-2-1-bangalore-ita-802-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-vishwabharathi-charitable-trust-bengaluru-ito-ward-3-2-1-benglauru-bengaluru-ita-859-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-2-2-1-bangalore-embassy-rr-projects-private-limited-bangalore-ita-931-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-v-babu-reddy-bangalore-dcit-central-circle-2-3-bangalore-ita-1126-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-asstt-commr-of-income-tax-gandhidham-circle-gandhidham-dorf-ketal-speciality-catalist-p-ltd-mundra-kutch-ma-27-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmendra-kajodimal-lohiya-jamnagar-the-assistant-commissioner-of-income-tax-central-circle-1-jamnagar-ma-30-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-siddhivinayk-charitable-trust-jiyav-surat-cit-e-ahmedabad-ita-697-srt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arham-enterprise-rajkot-ito-tds-1-rajkot-rajkot-ita-147-rjt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-veera-creation-surat-pcit-1-surat-sa-1-srt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</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-bird-worldwide-flight-service-india-private-limited-connaught-place-new-delhi-ita-2779-del-2023</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acc-india-pvt-ltd-new-delhi-acit-circle-1-1-delhi-delhi-ita-4907-del-2024</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/priyanka-new-delhi-income-tax-officer-ward-50-3-delhi-delhi-ita-4665-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dheeraj-chaudhary-new-delhi-acit-central-circle-8-new-delhi-ita-6214-del-2018</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-kumar-vij-delhi-ito-ward-69-5-delhi-ita-4049-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-bhatia-huf-new-delhi-ito-ward-41-5-new-delhi-ita-302-del-2019</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-ghaziabad-manish-agarwal-amd-sons-ghaziabad-ita-3372-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-1-faridabad-bharti-jain-delhi-ita-5717-del-2024</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/upasani-super-speciality-hospital-pvt-ltd-mumbai-ito-ward-15-3-1-mumbai-ita-901-mum-2025</loc>
               <lastmod>2026-01-19T10:59:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramashis-ramkeval-pandey-vapi-ito-ward-7-vapi-vapi-ita-1228-srt-2024</loc>
               <lastmod>2026-01-18T18:38:08.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jubilant-generics-ltd-noida-acit-circle-5-1-1-g-b-nagar-ita-2004-del-2022</loc>
               <lastmod>2026-04-21T12:18:21.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-1-jaipur-kiran-infra-ispat-limited-jaipur-ita-535-jpr-2025</loc>
               <lastmod>2026-05-21T10:54:41.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-mumbai-shemon-jewels-mumbai-ita-2049-mum-2025</loc>
               <lastmod>2025-10-09T14:25:47.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/phoenix-commodities-private-limited-mumbai-ito-3-2-3-mumbai-aayakar-bhavan-mumbai-ita-4730-mum-2025</loc>
               <lastmod>2025-10-09T14:25:47.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanti-satyadev-mishra-santacruz-vakola-assessing-officer-piramal-chamber-parel-ita-4574-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akbar-mohammadli-kazi-dadar-east-income-tax-officer-ward-28-1-1-mumbai-mumbai-ita-4799-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udita-gupta-delhi-acit-central-circle-29-new-delhi-ita-2017-del-2019</loc>
               <lastmod>2025-11-17T17:10:44.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-batar-sikar-pcit-jaipur-2-jaipur-ita-418-jpr-2025</loc>
               <lastmod>2025-10-07T11:23:08.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-15-1-ors-rajender-reddy-veerannagari-41200-2025</loc>
               <lastmod>2025-10-07T13:38:11.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-intl-tax-circle-1-2-2-new-delhi-everest-global-inc-usa-ita-1269-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-intl-tax-circle-1-2-2-new-delhi-everest-global-inc-usa-ita-1270-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-intl-tax-circle-1-2-2-new-delhi-everest-global-inc-usa-ita-1272-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-13-new-delhi-jhandewalan-minda-corporation-ashok-vihar-ita-2654-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-kumar-choradia-jaipur-acit-central-circle-2-jaipur-jaipur-ita-976-jpr-2025</loc>
               <lastmod>2025-10-08T06:10:32.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-legal-foundation-faridabad-cit-exemptions-chandigarh-ita-1418-del-2025</loc>
               <lastmod>2025-10-08T06:10:32.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-kumar-choradia-jaipur-acit-central-circle-2-jaipur-jaipur-ita-979-jpr-2025</loc>
               <lastmod>2025-10-08T06:10:32.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vidhu-gupta-noida-dcit-central-circle-8-delhi-ita-1459-del-2025</loc>
               <lastmod>2025-10-08T06:10:32.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ag-derco-belting-india-private-limited-ghaziabad-cit-a-delhi-25-delhi-ita-2104-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajmangal-co-operative-dairy-limited-solapur-ito-ward-1-1-solapur-ita-1360-pun-2025</loc>
               <lastmod>2025-10-08T06:10:33.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajmangal-co-operative-dairy-limited-pune-ito-ward-1-1-solapur-ita-1361-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nararshabh-sharma-pune-assessing-officer-ward-7-3-pune-aayakar-sadan-pune-ita-1530-pun-2025</loc>
               <lastmod>2025-10-08T06:06:28.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratnatray-foundation-pune-cit-exemption-pune-ita-1628-pun-2025</loc>
               <lastmod>2025-10-08T06:06:28.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahatma-gandhi-nagri-sahakari-pat-sanstha-mydt-udgir-latur-income-tax-officer-ward-1-latur-latur-ita-671-pun-2025</loc>
               <lastmod>2025-10-08T06:06:29.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-corporate-circle-3-1-chennai-chennai-schneider-electric-systems-india-private-limited-chennai-ita-2959-chny-2024</loc>
               <lastmod>2025-10-08T06:06:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kartheesan-chennai-non-corp-circle-8-1-che-chennai-ita-1751-chny-2025</loc>
               <lastmod>2025-10-08T06:06:29.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-ludhiana-ab-alcobev-private-limited-delhi-ita-358-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:29.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-c-i-t-central-circle-4-3-kolkata-kolkata-raja-udyog-p-ltd-barrackpore-24-parganas-n-ma-45-kol-2025</loc>
               <lastmod>2025-10-08T06:10:28.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-c-i-t-central-circle-4-3-kolkata-kolkata-raja-udyog-p-ltd-barrackpore-north-24-parganas-ma-46-kol-2025</loc>
               <lastmod>2025-10-08T06:10:28.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mtitanium-apartments-pvt-ltd-mumbai-dy-cit-circle-1-2-1-mumbai-ita-4694-mum-2025</loc>
               <lastmod>2025-10-08T06:10:29.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/auric-merchandising-services-private-limited-delhi-acit-circle-1-1-delhi-delhi-ita-4260-del-2024</loc>
               <lastmod>2025-10-08T06:10:29.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumita-singhal-new-delhi-ito-ward-17-4-new-delhi-ita-3836-del-2019</loc>
               <lastmod>2025-10-08T06:10:30.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-global-inc-gurgaon-acit-circle-1-2-2-international-taxation-new-delhi-ita-1130-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sou-rashmi-deepak-khokale-sangli-ito-ward-5-sangli-sangli-ita-1574-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/young-doctors-league-foundation-pune-cit-exemption-pune-pune-ita-1601-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-murshidabad-shib-nath-ghosh-murshidabad-ma-62-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumant-kumar-tiwary-huf-jamshedpur-income-tax-officer-3-1-jamshedpur-ita-237-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-hhp-hospital-pvt-ltd-kolkata-dcit-circle-11-1-kolkata-ita-280-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/debasis-das-hooghly-ito-ward-24-1-hooghly-ita-869-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikash-kumar-patna-ito-ward-6-4-patna-ita-243-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/goverdhan-silk-pvt-ltd-bhagalpur-deputy-commissioner-of-income-tax-central-circle-2-patna-patna-co-1-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikash-kumar-tapadia-jamshedpur-income-tax-officer-jamshedpur-ita-235-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwa-nirmala-dharma-trust-jamshedpur-jamshedpur-exemption-ward-jsr-jamshdpur-ita-306-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vivek-tracom-pvt-ltd-kolkata-i-t-o-ward-5-1-kolkata-ita-2522-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-kolkata-ajit-kumar-minda-kolkata-ita-2668-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-madho-tiwari-hooghly-i-t-o-ward-23-4-hooghly-now-i-t-o-ward-23-1-hooghly-hooghly-ita-2065-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashutosh-verma-legal-heir-of-late-sunaina-devi-bhagalpur-income-tax-officer-ward-1-1-bhagalpur-bhagalpur-ita-354-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aviraldhaani-foundation-dhanbad-commissioner-of-income-tax-exemption-patna-patna-ita-205-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-1-kolkata-kolkata-avinash-commercial-private-limited-kolkata-ita-1603-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bibhu-prasad-sahoo-puri-income-tax-officer-ward-62-3-kolkata-ita-21-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samastipur-kshetriya-gramin-bank-patna-dcit-circle-3-darbhanga-ita-32-pat-2019</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bipin-kumar-vaishali-ito-ward-1-3-vaishali-ita-463-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pandaveswar-colliery-employees-cooperative-credit-society-limited-pandaveswar-ito-ward-2-4-durgapur-ita-287-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-kumar-sharma-bhagalpur-pcit-1-patna-ita-209-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dineshwar-prasad-sarvadya-kamla-apartment-boring-road-deputy-commissioner-of-income-tax-circle-4-patna-not-known-ita-250-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pavanchandra-chitfunds-pvt-ltd-guntur-assistant-commissioner-of-income-tax-circle-2-1-guntur-ita-375-viz-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-gouse-moinuddin-hyderabad-income-tax-officer-ward-14-1-hyderabad-ita-900-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fatima-convent-association-warangal-cit-exemptions-hyderabad-ita-918-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/talluri-venkata-ramana-hyderabad-ito-ward-15-1-hyderabad-ita-991-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grasim-industries-limited-mumbai-dcit-cc-1-4-mumbai-ita-2897-mum-2016</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cen-cir-1-4-mumbai-grasim-industries-ltd-mumbai-ita-4069-mum-2016</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritabhagwati-tradewing-pvt-ltd-mumbai-dcit-central-circle-2-2-mumbai-mumbai-ita-4802-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-it-2-1-2-mumbai-mumbai-deloitte-touche-tohmatsu-india-llp-mumbai-ita-1711-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-tds-2-3-mumbai-mumbai-viacom-18-media-pvt-ltd-mumbai-ita-961-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-appukuttan-panikassery-mumbai-income-tax-officer-circle-3-kalyan-sa-70-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-mumbai-vatika-rayons-pvt-ltd-mumbai-ita-2895-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virendra-m-gaidhane-mumbai-ito-ward-2-3-1-mumbai-ita-64-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-kaushalendra-jha-thane-ward-4-4-thane-thane-ita-4660-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anandmangal-investment-and-finance-private-limited-mumbai-income-tax-officer-aaykar-bhavan-mumbai-ita-4166-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-3-2-1-mumbai-mumbai-maharashtra-airport-development-company-limited-mumbai-ita-87-mum-2024</loc>
               <lastmod>2025-10-08T05:50:17.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-cotton-mills-pvt-ltd-mumbai-dy-cit-circle-8-2-1-mumbai-sa-114-mum-2025</loc>
               <lastmod>2025-10-08T05:50:17.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-cit-circle-1-1-1-ahmedabad-adani-gas-ltd-ahmedabad-ma-126-ahd-2020</loc>
               <lastmod>2025-10-08T05:50:18.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/west-central-railway-employees-cooperative-credit-society-ltd-kota-ito-ward-2-1-kota-kota-ita-1008-jpr-2025</loc>
               <lastmod>2025-10-08T05:50:18.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arihant-vastushilp-propcon-private-limited-pune-ito-ward-1-1-pune-ita-1241-pun-2025</loc>
               <lastmod>2025-10-08T05:50:18.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arihant-vastushilp-propcon-private-limited-pune-ito-ward-1-1-pune-ita-1243-pun-2025</loc>
               <lastmod>2025-10-08T05:50:18.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shakeel-ahmad-sheikh-srinagar-income-tax-officer-ward-3-3-srinagar-ita-682-asr-2024</loc>
               <lastmod>2025-10-08T05:50:18.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sainik-co-operative-house-building-society-limited-jammu-and-kashmir-ito-ward-1-1-jammu-jammu-ita-698-asr-2024</loc>
               <lastmod>2025-10-08T05:50:18.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-shamli-shamli-model-shop-no-1-panipat-kairana-road-ita-1932-del-2024</loc>
               <lastmod>2025-10-08T05:50:19.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambience-developers-and-infrastructure-private-limited-delhi-pcit-central-delhi-2-jhandewalan-new-delhi-delhi-ita-1869-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1921-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1979-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/renu-vinod-kaushal-vadodara-the-ito-ward-1-2-2-vadodara-ita-1949-ahd-2024</loc>
               <lastmod>2025-10-08T05:50:20.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-3-ahmedabad-ahmedabad-sandeep-narsinhbhai-patel-ahmedabad-itssa-53-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:21.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-hero-cycles-ltd-ludhiana-acit-c-v-ludhiana-ita-473-chandi-2018</loc>
               <lastmod>2025-10-08T05:50:21.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eishaddai-global-mission-trust-chennai-cit-exemptions-chennai-ita-1101-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avanasiyappan-eswaran-tiruppur-ito-ward-1-2-tiruppur-ita-1666-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apollo-tyres-ltd-cochin-dcit-corporate-cir-1-1-kochi-ita-679-coch-2024</loc>
               <lastmod>2025-10-08T05:50:21.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-shambhuling-popade-latur-income-tax-officer-ward-1-latur-latur-ita-1198-pun-2025</loc>
               <lastmod>2025-10-08T05:50:22.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivjee-kumar-patna-ptn-c-24-1-patna-ita-26-pat-2025</loc>
               <lastmod>2025-10-08T05:50:16.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-appollo-tyres-ltd-ernakulam-dcit-tp-2-3-1-kochi-ittpa-7-coch-2022</loc>
               <lastmod>2025-10-08T05:50:16.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-3-pune-pune-mota-collection-baramati-pune-ita-2115-pun-2024</loc>
               <lastmod>2025-10-08T05:50:16.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commississioner-of-income-tax-dehradun-halliburton-off-shore-services-inc-dehradun-ita-175-ddn-2024</loc>
               <lastmod>2025-10-08T05:50:16.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siva-prasad-vedula-bhilai-durg-income-tax-officer-ward-1-1-bhilai-durg-ita-49-rpr-2024</loc>
               <lastmod>2025-10-08T05:50:16.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranjit-dharamsinhbhai-desai-ahmedabad-the-ito-ward-4-2-3-ahmedabad-ita-468-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:16.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-shukla-raipur-raipur-acit-raipur-raipur-ita-459-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-3-1-raipur-raipur-christi-jain-new-delhi-ita-465-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashwani-dwivedi-bhilai-durg-income-tax-officer-1-3-bhilai-durg-ita-498-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mata-balwinder-kaur-charitable-foundation-ludhiana-dcit-central-circle-2-ludhiana-ludhiana-ita-338-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:05.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hardeep-singh-kandola-ratia-ito-fatehabad-ita-456-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:13.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/worthwhile-future-foundation-mumbai-ito-exem-ward-2-4-mumbai-mumbai-ita-4189-mum-2025</loc>
               <lastmod>2025-10-08T05:55:15.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mastrin-pharmaceuticals-p-ltd-patna-acit-patna-ita-102-pat-2013</loc>
               <lastmod>2025-10-08T05:55:11.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankit-kumar-jain-mumbai-asst-commissioner-of-income-tax-central-circle-5-2-mumbai-mumbai-ita-3576-mum-2025</loc>
               <lastmod>2025-10-08T05:55:08.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mastrin-pharmaceutivals-p-ltd-patna-acit-patna-ita-101-pat-2013</loc>
               <lastmod>2025-10-08T05:55:10.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mastrin-pharmaceuticals-p-ltd-patna-acit-patna-ita-106-pat-2013</loc>
               <lastmod>2025-10-08T05:55:11.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-jagvallabh-parshwanath-bhatha-ghar-trust-paldi-ahmedabad-cit-exemption-ahmedabad-ita-1154-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:12.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apraava-renewable-energy-private-limited-mumbai-the-pr-cit-ahmedabad-1-ahmedabad-ita-694-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:20.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gra-engineers-amd-contractors-private-limited-navi-mumbai-ito15-1-1-mumbai-mumbai-ita-4056-mum-2025</loc>
               <lastmod>2025-10-08T05:55:14.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/murugesan-salem-ito-ward-1-6-salem-ita-1567-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-panneerselvam-chennai-ito-ncc-10-3-chennai-ita-1688-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jan-swabhiman-manch-jaipur-cit-e-jaipur-jaipur-ita-1045-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:26.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurdip-cycle-industries-ludhiana-ludhiana-dy-commissioner-of-income-tax-cc-3-ludhiana-ludhiana-co-23-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:25.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-tukaram-raundal-pune-dcit-cc-1-2-pune-pune-sa-8-pun-2025</loc>
               <lastmod>2025-10-08T05:55:27.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendra-prasad-yadav-dipadihkalan-ito-1-ambikapur-ambikapur-ita-526-rpr-2025</loc>
               <lastmod>2025-10-08T05:55:27.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aarti-singal-new-delhi-deputy-commissioner-of-income-tax-central-circle-1-chandigarh-chandigarh-ita-218-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:20.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aniket-singal-new-delhi-deputy-commissioner-of-income-tax-central-circle-1-chandigarh-chandigarh-ita-219-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:20.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jkc-realty-pvt-ltd-kolkata-i-t-o-ward-9-1-kolkata-ita-1122-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-kumar-bhutoria-kolkata-dcit-circle-2-1-kolkata-ita-368-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-implex-ferro-tech-ltd-kolkata-dcit-cir-3-1-kolkata-ita-292-kol-2022</loc>
               <lastmod>2025-10-08T06:00:20.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-implex-ferro-tech-ltd-kolkata-dcit-cir-3-1-kolkata-ita-293-kol-2022</loc>
               <lastmod>2025-10-08T06:00:20.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-v-i-kolkata-emami-realty-limited-kolkata-ita-1025-kol-2023</loc>
               <lastmod>2025-10-08T06:00:20.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-3-2-ahmedabad-ahmedabad-kapil-arun-agrawal-ahmedabad-ita-672-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:23.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amiya-shankar-ghar-bankura-ito-ward-3-1-bankura-ita-1443-kol-2025</loc>
               <lastmod>2025-10-08T05:55:23.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/magan-mal-sethia-kolkata-ito-ward-33-1-kolkata-ita-181-kol-2025</loc>
               <lastmod>2025-10-08T05:55:23.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhartiya-jan-sewa-ashram-jaunpur-income-tax-officer-exemption-lucknow-ita-200-lkw-2020</loc>
               <lastmod>2025-10-08T05:55:23.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1683-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1684-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1685-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-yadav-jahanabad-nfac-delhi-delhi-ita-217-pat-2025</loc>
               <lastmod>2025-10-08T05:55:24.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubbali-ita-1354-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubli-ita-1360-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurdip-cycle-industries-ludhiana-dashmesh-nagar-ludhiana-dy-commissioner-of-income-tax-cc-3-ludhiana-ludhiana-co-24-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:25.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/medicos-welfare-trust-madurai-cit-exemptions-chennai-ita-1068-chny-2025</loc>
               <lastmod>2025-10-08T06:00:21.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-2-2-kolkata-kolkata-spml-infra-ltd-new-delhi-ita-440-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/goenka-amp-associates-educational-trust-mumbai-dcit-exemption-circle-1-mumbai-ita-4444-mum-2025</loc>
               <lastmod>2025-10-08T06:00:22.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-swamiraj-bahuuddeshiy-sanstha-dhule-ito-exemption-ward-aurangabad-aurangabad-ita-1722-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-rakesh-sharma-delhi-acit-dehradun-ita-39-ddn-2024</loc>
               <lastmod>2025-10-08T06:00:22.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-11-1-kolkata-kolkata-seven-hills-project-private-limited-kolkata-ita-1454-kol-2023</loc>
               <lastmod>2025-10-08T06:00:23.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-4-kolkata-kolkata-murlidhar-ratanlal-exports-ltd-kolkata-ita-2541-kol-2024</loc>
               <lastmod>2025-10-08T06:00:23.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-riddhi-siddhi-wines-pvt-ltd-howrah-ito-ward-13-4-kolkata-ita-1384-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prithiviraj-sayajirao-deshmukh-sangli-ito-ward-4-sangli-sangli-ita-1607-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pleasure-agro-private-limited-as-a-successor-in-interest-of-erstwhile-vishwaraja-properties-and-consultancies-private-limited-pune-dcit-circle-8-pune-ita-943-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amardeep-sandhu-chandigarh-income-tax-officer-chandigarh-ita-92-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-3-ludhiana-kitchlu-nagar-mani-ram-balwant-rai-huf-civil-lines-co-43-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:30.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kwality-overseas-private-limited-ludhiana-deputy-commissioner-of-income-tax-ludhiana-ita-553-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:30.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-cc2-ludhiana-ludhiana-ab-alcobev-private-limited-delhi-delhi-co-19-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abm-senior-secondary-public-school-society-palampur-palampur-income-tax-officer-exemptions-ward-solan-solan-ita-467-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-prabhulal-kabra-ahmedabad-the-income-tax-officer-ward-1-1-3-ahmedabad-ita-830-ahd-2023</loc>
               <lastmod>2025-10-08T06:06:31.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/azure-knowledge-corporation-private-limited-ahmedabad-the-dy-cit-circle-1-1-1-ahmedabad-ita-2012-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:32.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-valco-industries-ltd-chandigarh-dcit-cc-1-chandigarh-ita-125-chandi-2021</loc>
               <lastmod>2025-10-08T06:06:32.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepankar-jain-ludhiana-ludhiana-deputy-commissioner-of-income-tax-central-circle-1-ludhiana-ludhiana-co-26-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:32.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smartenviro-systems-private-limited-pune-i-t-o-pune-ita-1144-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-3-ludhiana-gurdip-cycle-industries-dashmesh-nagar-ludhiana-ita-1207-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:33.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-abhishek-raesh-raikar-margao-ito-ward-1-margao-ita-15-pan-2024</loc>
               <lastmod>2025-10-08T06:00:23.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-agarwal-dehradun-ito-w01-1-1-dehradun-ita-103-ddn-2025</loc>
               <lastmod>2025-10-08T06:00:24.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kgk-foundation-jaipur-commissioner-of-income-tax-exemption-jaipur-jaipur-ita-1105-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kishore-sewani-bhopal-ito-1-4-bhopal-ita-517-ind-2024</loc>
               <lastmod>2025-10-08T06:00:18.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyan-ratan-vijay-jaipur-ito-ward-5-3-jaipur-ita-571-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:19.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prathna-charitable-trust-ahmedabad-the-ito-ward-2-exemp-ahmedabad-ita-1027-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:27.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-fofaria-charitable-family-trust-vadodara-the-cit-exemption-ahmedabad-ita-1082-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:27.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/roshanlal-khichi-ahmedabad-the-ito-ward-6-1-1-ahmedabad-ita-501-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:27.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pushpavati-janardhan-rao-mumbai-ito-ward-26-2-7-mumbai-ita-4586-mum-2025</loc>
               <lastmod>2025-10-08T05:55:25.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meera-jaaipur-ito-ward-7-1-jaaipur-jaipur-ita-590-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:27.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rinku-kumari-faridabad-income-tax-officer-ward-2-1-faridabad-ita-2176-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-ireo-waterfront-private-limited-gurgaon-ita-439-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ap-goyal-charitable-trust-east-delhi-delhi-india-ito-civic-centre-new-delhi-ita-1941-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-delhi-majestic-properties-private-limited-delhi-ita-2129-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/orbit-aviation-private-limited-chandigarh-deputy-commissioner-of-income-tax-cir-1-1-chandigarh-chandigarh-ita-341-chandi-2025</loc>
               <lastmod>2025-10-08T13:55:10.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gangady-venkatram-reddy-gachibowli-hyderabad-income-tax-officer-ward-42-2-2-mumbai-bandra-mumbai-ita-5702-mum-2024</loc>
               <lastmod>2025-10-08T13:55:13.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rhv-enterprise-private-limited-gandhinagar-the-ito-ward-1-gandhinagar-ita-1441-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:18.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manohar-lal-ahuja-yamuna-nagar-haryana-dcit-circle-yamunnagar-jao-ito-ward-1-yamunanagar-haryana-ita-438-chandi-2025</loc>
               <lastmod>2025-10-08T13:55:14.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tif-foundation-chandigarh-cit-exemptions-chandigarh-ita-637-chandi-2025</loc>
               <lastmod>2025-10-08T13:55:14.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-suganthi-trichy-ito-ward-2-1-trichy-ita-2026-chny-2025</loc>
               <lastmod>2025-10-08T13:55:08.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dayanand-paryani-sidhi-incometax-officer-singrauli-ita-125-jab-2024</loc>
               <lastmod>2025-10-08T13:55:10.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suvarna-gramin-bigarsheti-sah-pat-sanstha-maryadit-sangli-ito-ward-2-sangli-sangli-ita-527-pun-2025</loc>
               <lastmod>2025-10-08T15:55:11.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshar-elecinfra-private-limited-vadodara-deputy-commissioner-of-income-tax-circle-1-1-1-vadodara-vadodara-ita-751-ahd-2025</loc>
               <lastmod>2025-10-08T15:55:09.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anmol-medicare-limited-ahmedabad-acit-circle-1-1-1-ahmedabad-ita-504-ahd-2025</loc>
               <lastmod>2025-10-08T15:55:09.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yash-infratech-lucknow-acit-range-1-lucknow-ita-513-lkw-2024</loc>
               <lastmod>2025-10-08T15:55:18.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-itssa-2201-mum-2025</loc>
               <lastmod>2025-10-08T17:17:02.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwabandhu-dahyabhai-patel-gandhinagar-the-ito-ward-4-gandhinagar-ita-1421-ahd-2025</loc>
               <lastmod>2025-10-08T17:55:07.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/factive-limited-mumbai-assistant-commissioner-of-income-tax-international-taxation-2-3-1-mumbai-ita-4706-mum-2023</loc>
               <lastmod>2025-10-08T17:55:24.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-puneet-singh-karnal-commissioner-of-income-tax-appeals-karnal-karnal-ma-353-del-2023</loc>
               <lastmod>2025-10-08T21:55:10.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naari-charitable-trust-delhi-cit-e-new-delhi-ita-3040-del-2025</loc>
               <lastmod>2025-10-08T21:55:09.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nidhika-rehani-new-delhi-acit-circle-5-2-2-noida-ita-2236-del-2023</loc>
               <lastmod>2025-10-08T11:55:15.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamal-kant-delhi-ito-ward-54-1-delhi-ita-3594-del-2023</loc>
               <lastmod>2025-10-08T11:55:08.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-pvt-ltd-new-delhi-dy-commissioner-of-income-tax-central-circle-04-new-delhi-co-31-del-2024</loc>
               <lastmod>2025-10-08T21:55:18.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalamkari-designs-private-limited-new-delhi-dy-commissioner-of-income-tax-jhandewalan-co-46-del-2024</loc>
               <lastmod>2025-10-08T21:55:20.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jay-singh-morena-ito-1-morena-ita-117-agr-2025</loc>
               <lastmod>2025-10-09T14:25:51.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prashant-gupta-l-h-of-late-surendra-kumar-gupta-farrukhabad-income-tax-officer-4-2-2-farrukhabad-ita-59-agr-2025</loc>
               <lastmod>2025-10-09T14:25:51.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/society-for-creation-of-opportunities-through-proficiency-in-english-scope-ahmedabad-the-ito-ward-1-exemptions-ahmedabad-ita-387-ahd-2025</loc>
               <lastmod>2025-10-08T15:55:16.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apex-irrigation-rajkot-the-income-tax-officer-ward-1-1-1-rajkot-rajkot-ita-539-rjt-2025</loc>
               <lastmod>2025-10-08T21:55:11.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-1-1-vadodara-vadodara-m-s-aava-infraservices-llp-vadodara-ita-1351-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:57.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-shree-hanuman-pulses-raipur-raipur-ito-ward-2-2-raipur-raipur-ita-460-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:44.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/partha-sarkar-kolkata-ito-ward-25-1-kolkata-ita-1444-kol-2025</loc>
               <lastmod>2025-10-09T14:25:45.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-ahmedabad-gujarat-pinkiben-riddheshkumar-bhandari-ahmedabad-gujarat-ita-976-ahd-2025</loc>
               <lastmod>2025-10-09T14:25:45.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-17-2-1-mumbai-mumbai-bhupesh-sevantilal-shah-mumbai-ita-4772-mum-2025</loc>
               <lastmod>2025-10-09T14:25:45.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-d-k-gupta-new-delhi-ita-3848-del-2016</loc>
               <lastmod>2025-10-09T14:20:55.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/skyline-engineering-contracts-india-pvt-ltd-new-delhi-dcit-circle-24-2-new-delhi-ita-5485-del-2017</loc>
               <lastmod>2025-10-09T14:20:55.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-14-2-new-delhi-kohinoor-foods-ltd-faridabad-ita-587-del-2020</loc>
               <lastmod>2025-10-09T14:20:55.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-198-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:55.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lokesh-gupta-delhi-ito-ward-29-8-delhi-ita-3003-del-2025</loc>
               <lastmod>2025-10-08T21:55:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-ii-faridabad-rajesh-mangla-faridabad-ma-463-del-2023</loc>
               <lastmod>2025-10-08T21:55:04.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/no-4091-mallasamudram-paccs-ltd-namakkal-ito-ward-1-namakkal-ita-1983-chny-2025</loc>
               <lastmod>2025-10-08T19:55:09.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharam-pal-singh-bulandshahr-income-tax-officer-ward-1-2-1-meerut-ita-2993-del-2025</loc>
               <lastmod>2025-10-08T21:55:05.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/badam-singh-bhopal-ito-4-1-bhopal-ita-128-ind-2025</loc>
               <lastmod>2025-10-09T14:20:59.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-mahendra-kumar-goyal-sikar-acit-central-circle-3-jaipur-jaipur-ita-496-jpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-somalwar-academy-education-societies-employees-co-op-credit-society-mar-nagpur-income-tax-officer-war-1-5-nagpur-ita-17-nag-2023</loc>
               <lastmod>2025-10-09T14:21:00.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-1-1-bilaspur-musaddilal-mansaram-infrastructure-pvt-ltd-bilaspur-ita-153-rpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/briya-enterprise-limited-ahmedabad-the-ito-ward-1-1-3-ahmedabad-ita-2063-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-balha-gurgaon-ito-ward-1-4-gurgaon-ita-2337-del-2025</loc>
               <lastmod>2025-10-09T14:25:48.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-balha-gurgaon-ito-ward-1-4-gurgaon-ita-2338-del-2025</loc>
               <lastmod>2025-10-09T14:25:48.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/patanjali-foods-ltd-formerly-known-as-ruchi-soya-industries-ltd-mumbai-dy-comm-of-income-tax-central-circle-7-2-mumbai-ita-319-mum-2023</loc>
               <lastmod>2025-10-09T14:25:48.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkishore-maniyar-mumbai-ito-mumbai-ita-3193-mum-2024</loc>
               <lastmod>2025-10-09T14:25:48.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-lalkar-commodities-private-limited-mumbai-ita-2015-mum-2025</loc>
               <lastmod>2025-10-09T14:25:48.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-itssa-2200-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.493Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-bilaspur-bilaspur-secl-bilaspur-bilaspur-ita-295-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-bilaspur-bilaspur-secl-bilaspur-west-jhaggrakhand-ita-300-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandini-foods-private-limited-kolhapur-asst-commissioner-of-income-tax-central-circle-2-2-mumbai-itssa-1204-mum-2025</loc>
               <lastmod>2025-10-09T14:25:50.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ssgr-hospital-and-research-centre-private-limited-haldwani-dcit-acit-central-circle-haldwani-haldwani-ita-71-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ssgr-hospital-and-research-centre-private-limited-haldwani-dcit-acit-central-circle-haldwani-haldwani-ita-73-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-bhagwan-rishabdev-charitable-trust-delhi-ito-trust-ward-exemptions-2-1-delhi-ita-287-del-2025</loc>
               <lastmod>2025-10-09T14:20:58.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagdish-prasad-agarwala-kolkata-i-t-o-ward-44-1-kolkata-ma-49-kol-2025</loc>
               <lastmod>2025-10-09T14:20:58.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surya-agro-products-pvt-ltd-kolkata-ito-ward-9-1-kolkata-ita-691-kol-2025</loc>
               <lastmod>2025-10-09T14:20:58.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/superdeal-resources-pvt-ltd-kolkata-ito-ward-5-1-kolkata-ita-726-kol-2025</loc>
               <lastmod>2025-10-09T14:20:58.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-eluru-cooperative-house-mortgage-society-ltd-eluru-income-tax-officer-ward-1-eluru-ita-226-viz-2023</loc>
               <lastmod>2025-10-09T14:20:58.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanishka-f-b-vijayawada-income-tax-officer-ward-2-2-vijayawada-ita-501-viz-2024</loc>
               <lastmod>2025-10-09T14:20:59.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-1-korba-korba-m-s-budhia-auto-main-road-ita-158-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:59.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baglan-prathmik-shikshak-sahkari-patsanstha-maryadit-nampur-income-tax-officer-malegaon-ita-358-pun-2025</loc>
               <lastmod>2025-10-09T14:25:45.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mcm-developers-aurangabad-dcit-central-circle-1-aurangabad-aurangabad-ita-362-pun-2025</loc>
               <lastmod>2025-10-09T14:25:45.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/solapur-yedeshi-tollway-limited-mumbai-asst-commissioner-of-income-tax-3-2-1-mumbai-aayakar-bhavan-mumbai-co-212-mum-2025</loc>
               <lastmod>2025-10-09T14:25:45.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramu-musunuri-rangapuram-lingapalem-mandal-income-tax-officer-eluru-ita-452-viz-2024</loc>
               <lastmod>2025-10-09T14:25:45.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kandipalli-appala-raju-visakhapatnam-income-tax-officer-ward-2-5-visakhapatnam-ita-321-viz-2025</loc>
               <lastmod>2025-10-09T14:25:46.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srei-equipment-finance-limited-kolkata-dcit-circle-11-1-kolkata-ita-1019-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swapan-ghosh-howrah-d-c-i-t-circle-46-1-kolkata-ita-5-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-murshidabad-asok-kumar-jain-murshidabad-ita-804-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barik-biswas-basirhat-acit-circle-49-1-2-kolkata-ma-42-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/skilletz-foundation-pune-commissioner-of-income-tax-exemption-pune-ita-1797-pun-2025</loc>
               <lastmod>2025-10-09T14:25:46.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mona-ashwin-lodha-mumbai-mumbai-acit-central-circle-2-raipur-raipur-ita-399-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alankar-alloys-pvt-ltd-kolkata-kolkata-dcit-central-circle-2-raipur-raipur-ita-429-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pooja-agarwal-kolkata-kolkata-dcit-central-circle-2-raipur-raipur-ita-431-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pooja-agarwal-kolkata-kolkata-dcit-central-circle-2-raipur-raipur-ita-432-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-baljinder-kumar-aggarwal-171-model-town-ludhiana-punjab-jatin-abbi-the-assistant-commissioner-of-income-tax-circle-1-ludhiana-punjab-ita-689-chandi-2024</loc>
               <lastmod>2025-10-09T14:20:54.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-tdi-infrastructure-ltd-new-delhi-dcit-new-delhi-ita-3935-del-2014</loc>
               <lastmod>2025-10-09T14:20:55.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puneet-nayar-new-delhi-ito-ward-70-1-new-delhi-ita-3432-del-2024</loc>
               <lastmod>2025-10-09T14:30:53.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ai-hind-exports-meerut-ito-ward-1-1-1-meerut-ita-2466-del-2025</loc>
               <lastmod>2025-10-09T14:30:53.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-saurabh-maheshwari-delhi-ita-2869-del-2025</loc>
               <lastmod>2025-10-09T14:30:54.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-1-2-faridabad-d-s-doors-india-ltd-faridabad-ma-111-del-2020</loc>
               <lastmod>2025-10-08T19:55:03.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bhadouria-gwalior-incoime-tax-officer-ward-2-2-gwalior-gwalior-ita-309-agr-2025</loc>
               <lastmod>2025-10-08T06:15:29.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chinnan-vaithyalingam-chennai-ito-ward-19-6-chennai-chennai-ita-181-chny-2025</loc>
               <lastmod>2025-10-08T06:15:26.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-gandhi-delhi-ito-ward-34-1-delhi-delhi-ita-2386-del-2024</loc>
               <lastmod>2025-10-08T06:15:27.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-gandhi-delhi-ito-ward-34-1-delhi-delhi-ita-2387-del-2024</loc>
               <lastmod>2025-10-08T06:15:27.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-delhi-ritesh-agarwal-delhi-ita-248-del-2025</loc>
               <lastmod>2025-10-08T06:15:27.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delgu-rohit-goel-new-delhi-ita-329-del-2025</loc>
               <lastmod>2025-10-08T06:15:27.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganpat-ram-singhal-new-delhi-acit-circle-25-1-new-delhi-ita-2054-del-2023</loc>
               <lastmod>2025-10-08T06:15:27.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-murugesan-puliampatty-acit-central-circle-2-coimbatore-ita-1368-chny-2025</loc>
               <lastmod>2025-10-08T07:55:10.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-murugesan-puliampatti-acit-central-circle-2-coimbatore-ita-1369-chny-2025</loc>
               <lastmod>2025-10-08T07:55:11.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharuman-vanisuganya-puliampatti-acit-central-circle-2-coimbatore-sa-65-chny-2025</loc>
               <lastmod>2025-10-08T07:55:13.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-manas-sales-corporation-patna-acit-patna-ita-171-pat-2013</loc>
               <lastmod>2025-10-08T07:55:06.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vama-charitable-trust-tirunelveli-cit-exemptions-chennai-ita-1798-chny-2025</loc>
               <lastmod>2025-10-08T06:15:26.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nadur-siddaganagaiah-chandrakanth-bangalore-income-tax-officer-ward-5-2-3-bangalore-ita-558-bang-2025</loc>
               <lastmod>2025-10-08T06:15:28.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/afi-feed-industries-khanna-deputy-commissioner-of-income-tax-central-circle-1-ludhiana-ita-127-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-ludhiana-balwinder-singh-ludhiana-ita-188-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lily-sarkar-legal-heir-of-late-sudhir-chowdhury-durgapur-ito-ward-1-2-durgapur-ita-1437-kol-2025</loc>
               <lastmod>2025-10-08T06:15:29.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anup-majee-purulia-acit-central-circle-2-1-kolkata-ita-648-kol-2024</loc>
               <lastmod>2025-10-08T06:15:29.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-new-delhi-reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-pvt-ltd-new-delhi-ita-2696-del-2023</loc>
               <lastmod>2025-10-08T11:55:26.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-04-new-delhi-reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-pvt-ltd-new-delhi-ita-2279-del-2023</loc>
               <lastmod>2025-10-08T11:55:25.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-virendra-kumar-jain-uttar-pradesh-income-tax-officer-lalitpur-ita-224-agr-2025</loc>
               <lastmod>2025-11-11T10:11:02.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rogi-kalyan-samiti-civil-aspatal-morar-mall-road-morar-ito-exemption-gwalior-ita-333-agr-2025</loc>
               <lastmod>2025-11-11T10:11:03.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rinkle-vora-ahmedabad-gujarat-income-tax-officer-ward-5-2-1-ahmedabad-gujarat-ita-649-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ais-shivaji-memorial-societys-employees-coop-credit-society-pune-income-tax-officer-ward-2-1-pune-pune-ita-207-pun-2025</loc>
               <lastmod>2025-11-11T10:11:03.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marwadi-navyuvak-vachanalaya-latur-commissioner-of-income-tax-exemptions-pune-pune-ita-561-pun-2025</loc>
               <lastmod>2025-11-11T10:11:03.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravindra-jamnadas-manwani-ahmedabad-the-income-tax-officer-ward-7-2-1-ahmedabad-itssa-60-ahd-2024</loc>
               <lastmod>2025-11-11T10:11:03.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-zinki-ashish-jain-mumbai-income-tax-officer-41-3-4-mumbai-ita-5475-mum-2024</loc>
               <lastmod>2025-11-11T10:11:04.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-27-3-1-mumbai-mumbai-suruchi-purwar-mumbai-ita-2451-mum-2025</loc>
               <lastmod>2025-11-11T10:11:05.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-neha-urmish-udani-mumbai-acit-circle-15-3-2-mumbai-ita-3503-mum-2025</loc>
               <lastmod>2025-11-11T10:11:05.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/army-base-workshop-high-school-bengaluru-income-tax-officer-ward-1-2-1-bangalore-ita-1726-bang-2025</loc>
               <lastmod>2025-11-11T10:11:06.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajar-amar-steels-1725-10g-3-a-focal-point-ludhiana-141010-punjab-the-pcit-central-ludhiana-punjab-ita-950-chandi-2024</loc>
               <lastmod>2025-11-11T10:11:06.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natesan-gopi-kanchipuram-ito-ncw-22-1-chennai-ita-1124-chny-2025</loc>
               <lastmod>2025-11-11T10:11:06.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-3-ahmedabad-ahmedabad-vrajlal-babulal-bambharoliya-ahmedabad-ita-1132-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-balvantrai-brahmbhatt-ahmedabad-the-pr-cit-central-ahmedabad-ita-1159-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-balvantrai-brahmbhatt-ahmedabad-the-pr-cit-central-ahmedabad-ita-1160-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mandvi-mercantile-co-op-bank-ltd-mandvi-addl-jdit-i-ci-ahmedabad-ita-121-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-28-1-new-delhi-sudha-pawa-l-h-of-late-swati-pawa-new-delhi-ita-3059-del-2022</loc>
               <lastmod>2025-11-11T10:11:10.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-shri-balaji-metal-tech-pvt-ltd-haryana-ita-2169-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-shri-balaji-metaltech-pvt-ltd-haryana-ita-2171-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudeepta-gurugram-income-tax-officer-ward-67-7-delhi-ita-5376-del-2025</loc>
               <lastmod>2025-11-11T10:11:11.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-krishna-credit-co-operative-society-limited-bangalore-income-tax-officer-ward-3-2-3-bangalore-ita-1782-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gal-msn-4535-4954-ireland-acit-int-tax-circle-1-3-1-new-delhi-new-delhi-ita-1294-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-4-ireland-limited-ireland-dcit-int-tax-circle-1-1-1-new-delhi-new-delhi-ita-1296-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dohan-aviation-leasing-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-2-2-international-tax-delhi-civic-centre-minto-road-new-delhi-ita-1474-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1723-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-delhi-ita-1507-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1722-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-dublin-ireland-ita-1512-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1802-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-new-delhi-ita-1514-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1731-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-delhi-ita-1517-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-39427-ireland-ltd-ireland-dcit-circle-1-1-1-intl-tax-delhi-sa-504-del-2025</loc>
               <lastmod>2025-11-11T10:15:36.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manju-agarwal-gwalior-income-tax-officer-ward-1-2-gwalior-gwalior-ita-16-agr-2025</loc>
               <lastmod>2025-11-11T10:15:36.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-new-delhi-sh-kishore-gidwaney-new-delhi-ma-146-del-2020</loc>
               <lastmod>2025-11-11T10:15:36.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathi-ammal-educational-and-charitable-trust-chennai-dy-commissioner-of-income-tax-central-circle-2-noida-co-108-del-2023</loc>
               <lastmod>2025-11-11T10:15:36.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-new-delhi-samyak-metals-private-limited-delhi-ita-1846-del-2024</loc>
               <lastmod>2025-11-11T10:15:36.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suman-lata-noida-ito-ward-3-2-noida-ita-4919-del-2024</loc>
               <lastmod>2025-11-11T10:15:36.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hoohly-aviation-leasing-limited-ireland-assistant-commissioner-of-income-tax-international-taxation-circle-2-1-1-new-delhi-new-delhi-ita-1027-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/luni-aviation-leasing-limited-new-delhi-acit-int-taxation-circle-2-2-1-delhi-ita-1070-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subria-five-limited-new-delhi-acit-circle-3-1-2-int-taxation-delhi-ita-1071-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-13-3-1-mumbai-radiant-diamond-private-limited-mumbai-ita-3660-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-rajendra-singh-malad-east-mumbai-assessing-officer-ao-kautilya-bhavan-mumbai-ita-4689-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-32-1-mumbai-the-marol-co-operative-industrial-estate-ltd-mumbai-ma-82-mum-2024</loc>
               <lastmod>2025-11-11T10:15:35.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohan-atul-khadilkar-pune-ito-ward-13-1-pune-pune-ma-56-pun-2025</loc>
               <lastmod>2025-11-11T10:15:35.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-18-ltd-delhi-acit-int-tax-circle-1-2-2-delhi-sa-501-del-2025</loc>
               <lastmod>2025-11-11T10:15:35.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-methodist-church-lucknow-commissioner-of-income-tax-exemption-lucknow-ita-105-lkw-2025</loc>
               <lastmod>2025-11-11T10:15:31.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/protech-packaging-pvt-ltd-patna-ito-ward-2-2-patna-patna-ita-214-pat-2025</loc>
               <lastmod>2025-11-11T10:15:31.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punam-sinha-patna-ito-ward-6-1-patna-ita-298-pat-2025</loc>
               <lastmod>2025-11-11T10:15:31.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-the-jawaharlal-nehru-port-trust-raigad-ita-543-pun-2016</loc>
               <lastmod>2025-11-11T10:15:32.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dreams-belle-vue-pune-ito-ward-2-1-pune-ita-1157-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dreams-belle-vue-pune-ito-ward-2-3-pune-pune-ita-1158-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvindkumar-babulal-bambharoliya-ahmedabad-acit-central-circle-2-3-ahmedabad-ahmedabad-co-63-ahd-2025</loc>
               <lastmod>2025-11-11T10:15:32.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manisha-dhananjay-holkar-nashik-ward-1-1-nashik-ita-1204-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vrajlal-babulal-bambharoliya-ahmedabad-acit-central-circle-2-3-ahmedabad-ahmedabad-co-64-ahd-2025</loc>
               <lastmod>2025-11-11T10:15:32.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navsamaj-nirman-bahu-uddeshiy-sanstha-nandurbar-ito-exemption-ward-1-2-nashik-ita-1349-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-8-1-pune-akurdi-pune-shamsundar-kaliram-agarwal-pune-ita-1428-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-arun-mandlik-pune-ito-wd-5-2-pune-ita-1984-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/solo-research-foundation-pune-cit-exemption-pune-ita-216-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranmalbhai-palabhai-chhuchhar-jamnagar-gujarat-assessing-officer-jamnagar-gujarat-ita-503-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baldevbhai-maganbhai-kasundra-morbi-ito-wd-1-morbi-income-tax-department-ita-331-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kirti-polymer-rajkot-income-tax-officer-ward-1-1-1-rajkot-rajkot-ita-386-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karshan-mansukh-solanki-rajkot-the-income-tax-officer-ward-1-1-1-rajkot-rajkot-ita-446-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gol-damjibhai-nathabhai-huf-amreli-ito-ward-3-1-4-amreli-ita-452-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vision-infracon-india-pvt-ltd-rajkot-ito-ward-1-2-5-rajkot-rajkot-ita-458-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-18-new-delhi-jagat-projects-ltd-new-delhi-ita-2961-del-2019</loc>
               <lastmod>2025-11-11T10:15:30.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-special-range-5-new-delhi-jitf-waterways-ltd-new-delhi-ita-546-del-2019</loc>
               <lastmod>2025-11-11T10:15:30.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-rastogi-moradabad-dcit-circle-ii-moradabad-ita-7145-del-2019</loc>
               <lastmod>2025-11-11T10:15:30.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/carissa-investment-pvt-ltd-new-delhi-acit-circle-5-2-new-delhi-ita-901-del-2021</loc>
               <lastmod>2025-11-11T10:15:30.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hare-ram-mandir-trust-bhopal-ito-exemption-bhopal-ita-769-ind-2024</loc>
               <lastmod>2025-11-11T10:15:30.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhya-pradesh-road-development-corporation-limited-bhopal-assistant-commissioner-of-income-tax-acit-2-1-bhopal-ita-172-ind-2025</loc>
               <lastmod>2025-11-11T10:15:30.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swa-niranjanlal-agrawal-foundation-samiti-khargone-cit-exemption-bhopal-bhopal-ita-199-ind-2025</loc>
               <lastmod>2025-11-11T10:15:30.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swa-niranjanlal-agrawal-foundation-samiti-khargone-cit-exemption-bhopal-bhopal-ita-200-ind-2025</loc>
               <lastmod>2025-11-11T10:15:30.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navkar-ashish-seva-trust-nashik-cit-e-pune-pune-ita-933-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maersk-logistics-services-international-a-s-erstwhile-damco-international-a-s-mumbai-dy-commissioner-of-income-tax-international-tax-it-circle-3-2-1-mumbai-ita-1329-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lunar-aircraft-trading-company-10-delhi-acit-intl-tax-circle-2-2-1-delhi-ita-1199-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-2908-llc-ireland-dcit-intl-tax-circle-1-1-1-delhi-ita-1201-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulshan-homes-and-infrastructure-p-ltd-new-delhi-dr-manoj-kumar-dcit-central-circle-31-new-delhi-ita-1595-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-kumar-panipat-pcit-rohtak-rohtak-ita-2178-del-2025</loc>
               <lastmod>2025-10-14T10:59:42.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-sahadevan-alappuzha-the-dcit-circle-intl-txn-thiruvananthapuram-sa-77-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narakal-service-co-operative-bank-ltd-no-e91-ernakulam-ito-non-corp-ward2-4-amp-tps-cochin-ma-45-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/senthil-kumar-chennai-commissioner-of-income-tax-chennai-ita-1898-chny-2025</loc>
               <lastmod>2025-12-25T07:45:24.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-krishna-chit-funds-coimbatore-ito-ncw-1-4-coimbatore-ita-2075-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanmuga-velayuda-gounder-sendil-kumaran-tirupur-acit-circle-1-tirupur-ita-2090-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/noor-mohamed-abubacker-sivaganga-ito-ward-1-karaikudi-ita-2091-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-kumar-agrawal-raipur-raipur-acit-central-circle-bilaspur-bilaspur-ita-529-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:17.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paras-and-shubham-chaudhary-legal-heir-of-kanhaiya-lal-panchkula-ito-ward-2-panchkula-ita-1236-chandi-2016</loc>
               <lastmod>2025-12-25T07:45:18.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-agrawal-raigarh-raigarh-acit-central-circle-bilaspur-bilaspur-ita-513-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:18.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-2-3-ahmedabad-ahmedabad-aadhar-foundation-ahmedabad-itssa-26-ahd-2024</loc>
               <lastmod>2025-12-25T07:45:18.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-shobha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-79-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-sudha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-80-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-sudha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-81-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjula-lokesh-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-85-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjula-lokesh-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-86-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-3-surat-shrinidhi-enterprize-surat-ita-797-srt-2024</loc>
               <lastmod>2025-12-25T07:45:23.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-jewellers-and-diamond-traders-association-madras-cit-exemptions-chennai-ita-1093-chny-2025</loc>
               <lastmod>2025-12-25T07:45:23.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-raman-vadodara-income-tax-officer-international-taxation-ward-2-1-chennai-ita-1115-chny-2025</loc>
               <lastmod>2025-12-25T07:45:23.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exterro-r-amp-d-private-limited-coimbatore-acit-corporate-circle-1-coimbatore-ittpa-83-chny-2024</loc>
               <lastmod>2025-12-25T07:45:23.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manuraj-mangalore-income-tax-officer-ward-1-mangalore-ita-1488-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/keezhuparamba-service-co-operative-bank-limited-malappuram-ito-ward-2-tirur-ita-567-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharatkumar-bavachandbhai-bhuva-jetpur-ito-ward-1-2-5-rajkot-rajkot-ita-380-rjt-2025</loc>
               <lastmod>2025-12-25T07:45:19.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sardar-patel-sarafi-sahkari-mandali-ltd-bagasara-the-ito-ward-3-1-4-aayakar-bhavan-ita-560-rjt-2025</loc>
               <lastmod>2025-12-25T07:45:19.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inderjit-kaur-nakodar-income-tax-officer-ward-nakodar-nakodar-ita-413-asr-2024</loc>
               <lastmod>2025-12-25T07:45:19.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landmark-developers-satna-assistant-commissioner-of-income-tax-katni-ita-78-jab-2025</loc>
               <lastmod>2025-12-25T07:45:19.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kammagondanahalli-sri-maruthi-seva-samithi-bengaluru-ito-exemptions-bengaluru-ita-315-bang-2025</loc>
               <lastmod>2025-12-25T07:45:19.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-kumar-mittal-dholpur-income-tax-officer-ward-4-bharatpur-bharatpur-ita-393-jpr-2025</loc>
               <lastmod>2025-12-25T07:45:20.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/faqir-chand-prop-faqir-chand-amp-sons-r-s-pura-jammu-jammu-income-tax-officer-ward-1-1-jammu-aaykar-bhawan-rail-head-complex-panama-chowk-jammu-jammu-ita-91-asr-2025</loc>
               <lastmod>2025-12-25T07:45:21.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dewas-jila-network-of-pipul-living-with-h-i-v-aids-society-dewas-additional-joint-deputy-assistant-commissionner-of-income-tax-income-tax-officer-nfac-delhi-delhi-ita-146-ind-2025</loc>
               <lastmod>2025-12-25T07:45:21.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramareddy-munireddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-70-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-bhuvanander-reddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-74-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/celestial-vision-limited-bvi-assisstant-commissioner-of-income-tax-int-tax-circle-2-1-1-mumbai-ita-1625-mum-2025</loc>
               <lastmod>2025-12-25T07:45:22.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-shobha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-76-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightcom-group-limited-hyderabad-asst-commissioner-of-income-tax-circle-1-2-hyderabad-ita-1747-hyd-2019</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/neovantage-innovation-park-private-limited-hyderabad-income-tax-officer-ward-16-3-hyderabad-ita-923-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-sree-sree-veeranjaneya-swamy-vari-devasthanam-gandikshetram-chakrayape-kadapa-cit-exemption-hyderabad-ita-1028-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-veeranjaneya-swamy-nithya-annadaanam-trust-kadapa-cit-exemptions-hyderabad-ita-1030-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-maisamma-devatna-ammavari-devasthanam-mahabubnagar-cit-exemption-hyderabad-ita-1049-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-maisamma-devatna-ammavari-devasthanam-mahabubnagar-cit-exemption-hyderabad-ita-1050-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nimmatoori-yashoda-hyderabad-dcit-central-circle-2-4-hyderabad-ita-602-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravindar-reddy-miryala-hyderabad-dcit-central-circle-1-3-hyderabad-ita-761-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agras-residency-private-limited-hyderabad-dcit-circle-1-1-hyderabad-ita-1159-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanala-venkata-prathap-reddy-anantapur-income-tax-officer-ward-1-anantapur-ita-1213-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunku-surendra-nellore-ito-ward-1-nellore-ita-1026-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-power-development-company-limited-hyderabad-dcit-circle-1-1-hyderabad-ita-677-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himabindu-bangalore-ito-ward-1-chittoor-ita-799-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trikkur-varadarajan-sreenivasan-hyderabad-income-tax-officer-ward-1-1-hyderabad-ita-786-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inturi-praveen-reddy-hyderabad-acit-central-circle-1-2-hyderabad-ita-1176-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narender-reddy-madadi-warangal-ito-ward-1-warangal-ita-445-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-mallikarjuna-anna-sathra-sangham-kurnool-ito-exemption-ward-tirupati-ita-607-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ludhiana-anup-bansal-ludhiana-ita-671-chandi-2024</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/labh-singh-panchkula-panchkula-income-tax-officer-ward-2-panchkula-panchkula-ita-733-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raminderjeet-kaur-h-no-5623-sector-38-west-chandigarh-chandigarh-chandigarh-assistant-commissioner-of-income-tax-cc-2-chandigarh-ita-151-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-kullu-span-motels-private-limited-kullu-ita-372-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/entertainment-world-developers-amristar-pvt-ltd-indiabull-centre-acit6-2-2-mumbai-aakar-bhawan-mumbai-ita-3496-mum-2023</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naik-naik-and-co-mumbai-acit-16-3-mumbai-ita-2915-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-23-2-1-mumbai-mumbai-j-m-financial-mutual-fund-mumbai-ita-4575-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/colgate-palmolive-india-limited-mumbai-principal-commissioner-of-income-tax-6-mumbai-ita-3293-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-2-mumbai-viraj-profiles-private-limited-mumbai-ita-871-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viraj-profiles-limited-mumbai-dcit-central-circle-3-2-mumbai-co-102-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-everfine-alloys-private-limited-mumbai-ita-2185-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-khadawala-legal-heir-of-manhar-khadawala-mumbai-income-tax-officer-12-1-2-mumbai-ita-4635-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akry-organics-private-limited-mumbai-income-tax-officer-central-circle-1-1-1-mumbai-ita-3014-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/netradyne-technology-india-private-limited-bengaluru-income-tax-officer-ward-5-1-1-bengaluru-ita-2258-bang-2024</loc>
               <lastmod>2025-12-05T10:42:48.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hewlett-pakcard-india-sales-private-limited-bangalore-jcit-bangalore-ita-1245-bang-2015</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lowes-services-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-4-1-1-bangalore-ita-1734-bang-2024</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quintiles-inc-mumbai-dcit-it-cir-3-3-1-mumbai-ita-728-mum-2017</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andante-foods-llp-bangalore-deputy-commissioner-of-income-tax-circle-1-1-1-bengaluru-ita-1723-bang-2024</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-jain-new-delhi-dcit-central-circle-7-new-delhi-ita-3405-del-2023</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-7-1-delhi-delhi-delhi-transco-ltd-delhi-ita-1402-del-2024</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-seaview-developers-ltd-new-delhi-dcit-circle-23-2-new-delhi-ita-5188-del-2017</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/toyota-boshoku-corporation-japan-assistant-commissioner-of-income-tax-circle-3-1-1-international-taxation-new-delhi-new-delhi-ita-2461-del-2024</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/turkish-airlines-inc-gurgaon-acit-int-taxation-gugaon-ita-942-del-2025</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surender-kumar-alwar-ito-ward-1-1-alwar-ita-787-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratnawali-gaushala-anand-dham-fagi-ito-exemption-ward-1-jaipur-jaipur-ita-92-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-prakash-jain-kota-acit-kota-itssa-16-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nirmal-kumar-jain-kota-acit-kota-itssa-9-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanskriti-build-dev-private-limited-jaipur-ito-wd-6-2-jaipur-ita-417-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lalaram-bagra-jaipur-ito-ward-7-4-jaipur-ita-837-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogvanshan-seva-sansthan-sikar-cit-exemption-jaipur-jaipur-ita-857-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-alwar-alwar-shri-baba-mohan-ramji-kalikholi-walamilkpur-gurjar-alwar-ita-745-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-pavitra-kothari-ajmer-acit-circle-2-ajmer-ajmer-ita-882-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lunawat-gems-corporation-jaipur-dy-cit-circle-2-jaipur-jaipur-ma-27-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-bhajan-gurjar-sawai-madhopur-ito-wd-1-sawaimadhopur-ita-1020-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pusa-bangiya-sangeet-sabha-delhi-cit-exemption-delhi-ita-2497-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivam-jewelmart-private-limited-delhi-dcit-central-circle-14-delhi-ita-2508-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-one-mobikwik-systems-ltd-gurgaon-joint-commissioner-of-income-tax-osd-tds-circle-gurgaon-ita-273-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puneet-khanna-delhi-ito-ward-3-1-gurgaon-ita-3046-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radius-construction-ghaziabad-ito-ward-2-2-2-ghaziabad-ghaziabad-ita-3124-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prem-arora-delhi-dcit-central-circle-15-delhi-co-79-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harshi-tripathi-surguja-surguja-ito-1-ambikapur-ambikapur-ita-524-rpr-2025</loc>
               <lastmod>2025-12-25T12:30:25.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhargavi-keswani-indore-acit-central-ii-bhopal-itssa-91-ind-2024</loc>
               <lastmod>2025-12-25T12:30:25.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-jain-delhi-additional-commissioner-of-income-tax-delhi-bma-7-del-2024</loc>
               <lastmod>2025-12-25T12:30:26.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-new-delhi-deepak-jain-new-delhi-bma-2-del-2025</loc>
               <lastmod>2025-12-25T12:30:26.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-new-delhi-deepak-jain-new-delhi-bma-3-del-2025</loc>
               <lastmod>2025-12-25T12:30:26.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-5-1-hyderabad-lakshmi-technosolutions-private-limited-hyderabad-ita-925-hyd-2025</loc>
               <lastmod>2025-12-25T12:30:26.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/united-developer-hyderabad-dcit-central-circle-3-1-hyderabad-co-14-hyd-2025</loc>
               <lastmod>2025-12-25T12:30:26.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-jaidev-kukreja-amravati-ito-ward-3-amravati-ita-344-nag-2025</loc>
               <lastmod>2025-12-31T07:44:42.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotak-mahindra-bank-limited-mumbai-dcit-2-3-1-mumbai-ita-4629-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotak-mahindra-bank-limited-mumbai-dcit-2-3-1-mumbai-ita-4633-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jignesh-mahesh-gohel-mumbai-dcit-circle-41-2-1-mumbai-ita-2708-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-15-1-1-mumbai-mumbai-ellora-hitech-infra-venture-private-limited-navi-mumbai-ita-4657-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/johnson-and-johnson-private-limited-mumbai-dcit-circle-3-4-mumbai-mumbai-co-221-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commssioner-of-income-tax-central-circle-3-3-mumbai-mumbai-m-s-welspun-enterprises-limited-mumbai-ita-1762-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-wagheshwari-seva-samiti-charitable-trust-mumbai-cit-exemption-mumbai-ita-3361-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-4-mumbai-mumbai-piyush-arun-bongirwar-mumbnai-ita-1894-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/piyush-arun-bongirwar-mumbai-dcit-central-circle-8-4-mumbai-mumbai-co-163-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-enterprises-hyderabad-income-tax-officer-ward-11-3-hyderabad-ita-22-hyd-2025</loc>
               <lastmod>2025-12-25T07:26:58.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gangadhar-agarwal-nizamabad-ito-ward-1-nizamabad-ita-697-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puneet-kulthia-delhi-dcit-central-circle-14-delhi-ita-1146-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krrish-realtech-pvt-ltd-jasola-district-center-jcit-osd-jhandewalan-extn-ita-3049-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krrish-realtech-pvt-ltd-jasola-district-center-jcit-osd-jhandewalan-extn-ita-3052-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gainway-holdings-ltd-new-delhi-dcit-new-delhi-co-390-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eicr-cyprus-ltd-new-delhi-dcit-new-delhi-co-474-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gynia-holding-ltd-new-delhi-dcit-new-delhi-co-31-del-2016</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-chaudhary-noida-dcit-central-cercle-1-noida-ita-2227-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-gupta-panipat-income-tax-officer-ward-1-panipat-panipat-ita-1529-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avaada-mhkhamgaon-private-limited-noida-uttar-pradesh-ito-5-1-1-g-budh-nagar-noida-up-ittpa-5183-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girdhari-lal-kedar-nath-singhal-agra-the-income-tax-officer-1-1-1-agra-ita-182-agr-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/liberty-enterprises-delhi-ito-ward-35-5-delhi-ita-2264-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-p-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-251-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-pvt-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-255-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/four-star-hospitalities-llp-ghaziabad-acit-range-4-new-delhi-ita-1792-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/four-star-hospitalities-llp-ghaziabad-acit-range-4-delhi-ita-1794-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/somdutt-bansal-gwalior-income-t-ax-officer-gwalior-ita-288-agr-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-focusoil-inc-new-delhi-ita-3911-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2915-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bmw-india-pvt-ltd-haryana-acit-circle1-1-gurgaon-ita-2024-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mala-kapoor-moradabad-ito-ward-1-1-moradabad-ita-1143-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/delfin-finance-p-ltd-new-delhi-ito-ward-7-1-new-delhi-ita-2957-del-2019</loc>
               <lastmod>2025-12-25T08:00:34.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manglam-financial-services-mumbai-acit-circle-24-1-mumbai-mumbai-co-158-mum-2025</loc>
               <lastmod>2025-12-26T06:24:27.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shri-mahabir-prasad-legal-heir-ms-parul-kansaria-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru-ita-411-bang-2024</loc>
               <lastmod>2025-12-25T12:25:24.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-3-mumbai-63-moons-technologies-limited-mumbai-ita-2111-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thimme-gowda-niriksha-gowda-bangalore-income-tax-officer-ward-3-1-1-bangalore-ita-487-bang-2025</loc>
               <lastmod>2025-12-25T12:25:24.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maheshwarappa-muniramu-bangalore-joint-commissioner-of-income-tax-range-2-2-bengaluru-bengaluru-ita-757-bang-2025</loc>
               <lastmod>2025-12-25T12:25:25.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rp-panchal-huf-mumbai-income-tax-officer-ward-31-3-2-mumbai-mumbai-ita-2452-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ningaiah-siddu-bangalore-dcit-circle-1-1-amp-tps-mysore-ita-922-bang-2025</loc>
               <lastmod>2025-12-25T12:25:25.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nnd-ambernath-llp-navi-mumbai-acit-28-2-mumbai-ita-4512-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pranoo-financial-services-private-limited-mumbai-dcit-circle-13-1-2-mumbai-ita-4580-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradip-gangadharrao-bhude-nagpur-the-income-tax-officer-ward-3-4-nagpur-nagpur-ita-59-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samsung-india-electronics-private-limited-new-delhi-ito-delhi-ita-3724-del-2024</loc>
               <lastmod>2025-12-25T12:30:27.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/spahire-landcraft-private-limited-new-delhi-assessing-officer-delhi-ita-3213-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-dudeja-gurgaon-assessing-officer-delhi-ita-3228-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/helios-infrastructure-and-projects-limited-delhi-acit-delhi-co-9-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-1286-r-pudupalayam-paccs-namakkal-ito-ward-1-namakkal-ita-1906-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sengunthar-foundation-erode-cit-exemptions-chennai-ita-1907-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rathi-gajendran-tuticorin-ito-ward-1-tuticorin-ita-1910-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-garg-new-delhi-deputy-commissioner-of-income-tax-central-circle-30-new-delhi-new-delhi-ita-2394-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-garg-new-delhi-deputy-commissioner-of-income-central-circle-30-new-delhi-new-delhi-ita-2396-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zenith-portfolio-and-insurance-advisors-p-ltd-delhi-dcit-central-circle-3-delhi-delhi-ita-2223-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surendra-kumar-arya-new-delhi-dcit-central-circle-25-new-delhi-ita-2339-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarvdeshik-arya-yuwak-parishad-new-delhi-new-delhi-income-tax-officer-ward-exemp-2-1-delhi-new-delhi-ita-3453-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/o-c-sweater-llp-new-delhi-income-tax-officer-new-delhi-ita-3610-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vedic-foundation-private-limited-delhi-income-tax-officer-ward-26-2-delhi-delhi-ita-4975-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/netaji-education-society-rohtak-ito-exemption-rohtak-ita-4981-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/netaji-education-society-rohtak-ito-exemption-rohtak-ita-4982-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-hisar-ito-ward-1-hisar-ita-4993-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zta-infratech-pvt-ltd-new-delhi-dcit-cent-circle-meerut-ita-4497-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-kumar-etah-income-tax-agra-ita-5208-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lokesh-kumar-sharma-meerut-ito-ward-1-2-4-meerut-ita-2482-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olivet-educational-society-delhi-income-tax-officer-exemption-ward-2-4-civic-centre-ita-2491-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-nariman-bhavan-premises-co-op-society-ltd-mumbai-ma-244-mum-2024</loc>
               <lastmod>2025-12-25T12:25:26.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/linga-naveenkumar-hyderabad-ito-ward-4-1-hyderabad-ita-551-hyd-2025</loc>
               <lastmod>2025-12-25T12:25:26.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nirmalkumar-agrawal-huf-nagpur-income-tax-officer-ward-2-bhandara-ita-242-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kirtikumar-haribhai-patel-nagpur-ito-4-3-nagpur-ita-328-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awez-wahab-shaikh-sillod-the-ito-ward-1-1-aurangabad-aurangabad-ita-1131-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-ramkrishana-patole-nashik-ito-nashik-nashik-ita-1329-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mithra-madras-institute-to-habilitate-retarded-afflicted-chennai-ito-ward-3-chennai-chennai-ita-1839-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayaprakash-huf-namakkal-ito-ward-2-namakkal-ita-1936-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yeluvahalli-venkateshappa-lakshman-bangarapet-income-tax-officer-ward-1-kolar-ita-1530-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/umesh-bahu-davangere-income-tax-officer-ward-1-davangere-ita-573-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-international-airport-limited-cochin-dcit-corporate-circle-1-1-cochin-ita-723-coch-2023</loc>
               <lastmod>2025-12-25T12:25:27.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circl-1-coimbatore-coimbatore-tiruchangodu-sengodagounder-ramasamy-khannaiyann-coimbatore-ita-1383-chny-2025</loc>
               <lastmod>2025-12-25T12:25:28.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-manoj-n-pere-aurangabad-ito-ward-1-1-aurangabad-aurangabad-ita-745-pun-2025</loc>
               <lastmod>2025-12-25T12:30:22.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-ram-gopal-temple-trust-himachal-pradesh-ito-ward-nurpur-nurpur-hp-ita-105-chandi-2025</loc>
               <lastmod>2025-12-25T12:30:23.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-5-delhi-vinod-kumar-delhi-ita-3371-del-2023</loc>
               <lastmod>2025-12-25T12:30:23.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shining-sun-tradexim-llo-new-delhi-ito-ward-50-1-delhi-new-delhi-ita-1436-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nv-international-pvt-ltd-connaught-place-dcit-cc-31-new-delhi-ita-2018-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/imranbhai-patel-vadodara-the-ito-ward-1-2-1-vadodara-ita-1438-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-pandharpur-pandharpur-mohol-nagari-sahakari-patpurvagha-sanstha-maryadit-mohol-ita-695-pun-2025</loc>
               <lastmod>2025-12-25T12:25:29.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanak-chand-tayal-faridabad-haryana-dy-commissioner-of-income-tax-central-circle-2-faridabad-faridabad-haryana-ita-1615-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/savitri-jain-haryana-income-tax-officer-ward-36-1-new-delhi-new-delhi-ita-2481-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/archana-saluja-delhi-assistant-commissioner-of-income-tax-central-circle-5-delhi-delhi-ita-3198-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ccit-osd-pcit-1-agra-agra-amit-kumar-gupta-mainpuri-mainpuri-u-p-ma-2-agr-2024</loc>
               <lastmod>2025-12-25T12:20:46.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nemi-chand-agra-ito-2-1-3-agra-ma-6-agr-2025</loc>
               <lastmod>2025-12-25T12:20:46.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virinchi-limited-hyderabad-dcit-circle-8-1-hyderabad-ita-1185-hyd-2024</loc>
               <lastmod>2025-12-25T12:20:46.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ace-tyres-private-limited-hyderabad-dcit-central-circle-1-2-hyderabad-ita-1087-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gayatri-projects-limited-hyderabad-dcit-circle-2-1-hyderabad-ita-1110-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-cotton-mills-pvt-ltd-mumbai-dy-cit-circle-8-2-1-mumbai-ita-2639-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sika-properties-pvt-ltd-mumbai-ito-ward-3-3-2-mumbai-ita-4816-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tushar-suresh-tayshete-mumbai-income-tax-officer-ward-42-1-5-mumbai-ita-4968-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chenthanmara-kp-nair-mumbai-dy-commissioner-of-income-tax-42-2-1-mumbai-mumbai-ita-4979-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurmeet-singh-manakpur-income-tax-officer-income-tax-officer-panchkula-ita-4992-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-1-3-1-mumbai-tata-communications-limited-mumbai-ita-874-mum-2025</loc>
               <lastmod>2025-12-25T12:15:31.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aiims-delhi-dermatology-delhi-cit-exemption-delhi-ita-3352-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tangerine-design-pvt-ltd-gurgaon-acit-circle-25-1-delhi-ita-3356-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishana-shanwal-hisar-deputy-commissioner-of-income-tax-hisar-circle-hisar-hisar-ita-410-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devendra-kumar-bijnor-ito-ward-3-5-najibabad-ita-4778-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-rochiram-huf-mumbai-income-tax-officer-piramal-chambers-ita-3524-mum-2025</loc>
               <lastmod>2025-12-25T12:20:43.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hampi-expressways-private-limited-mumbai-principle-commissioner-of-income-tax-1-mumbai-ita-3537-mum-2025</loc>
               <lastmod>2025-12-25T12:20:43.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/imame-rabbani-foundation-sangrur-income-tax-officer-ward-1-malerkotla-ita-142-chandi-2025</loc>
               <lastmod>2025-12-25T12:20:43.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-52-1-new-delhi-12-ring-road-lajpat-nagar-4-new-delhi-ita-1833-del-2019</loc>
               <lastmod>2025-12-25T12:20:44.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmendrasinh-harisinh-raj-bharuch-ito-ward-1-5-bharuch-ita-304-srt-2025</loc>
               <lastmod>2025-12-25T12:20:44.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/simmi-batra-new-delhi-income-tax-officer-ward-32-5-new-delhi-ita-6143-del-2024</loc>
               <lastmod>2025-12-25T12:20:44.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/allied-construction-company-malad-income-tax-officer-30-1-1-bandra-ita-4121-mum-2025</loc>
               <lastmod>2025-12-25T12:20:41.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maulik-consultancy-mumbai-ito-ward-24-2-1-mumbai-ita-4460-mum-2025</loc>
               <lastmod>2025-12-25T12:20:41.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awantika-chitnavis-nagpur-ito-ward-2-1-nagpur-ita-345-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gajanan-prasana-adiwasi-majoor-kamgar-sahkari-sanstha-gondia-ito-ward-1-gondia-gondia-ita-347-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gajanan-prasana-adiwasi-majoor-kamgar-sahkari-sanstha-gondia-ito-ward-1-gondia-gondia-ita-348-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-of-income-tax-central-circle-dehradun-m-s-sharda-exports-haridwar-ita-44-ddn-2022</loc>
               <lastmod>2025-12-25T12:20:42.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-of-income-tax-central-circle-dehradun-m-s-sharda-exports-haridwar-ita-46-ddn-2022</loc>
               <lastmod>2025-12-25T12:20:42.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-garg-dehradun-acit-central-circle-dehradun-dehradun-ita-200-ddn-2024</loc>
               <lastmod>2025-12-25T12:20:42.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joint-commissioner-of-income-tax-subhash-road-dehadun-m-s-times-square-sahastradhara-road-ita-42-ddn-2025</loc>
               <lastmod>2025-12-25T12:20:42.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arp-securities-limited-indore-national-faceless-assessment-centre-delhi-ita-150-ind-2025</loc>
               <lastmod>2025-12-25T12:15:31.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arp-securities-limited-indore-income-tax-officer-1-1-indore-ita-218-ind-2025</loc>
               <lastmod>2025-12-25T12:15:31.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-choudhary-sagor-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac-delgi-ita-331-ind-2025</loc>
               <lastmod>2025-12-25T12:15:32.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-jain-indore-ito-4-4-indore-ita-339-ind-2025</loc>
               <lastmod>2025-12-25T12:15:32.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1440-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnish-wellness-limited-mumbai-ito-mumbai-ita-3471-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indraraj-educare-foundation-nagpur-the-commissioner-of-income-tax-exemptions-pune-pune-ita-686-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jai-bhavani-gramvikas-bahuueshiya-sevabhavi-sanstha-nanded-commissioner-of-income-tax-exemption-pune-pune-ita-931-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assisstant-commissioner-of-income-tax-cir-20-1-mumbai-girish-shamji-chheda-mumbai-ita-3658-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cir-20-1-mumbai-mumbai-girish-shamji-chheda-mumbai-ita-3659-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurdeep-singh-huf-chandigarh-ito-ward-5-5-chandigarh-sa-34-chandi-2025</loc>
               <lastmod>2025-12-25T12:20:42.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khetawat-properties-limited-kolkata-acit-kolkata-co-18-kol-2025</loc>
               <lastmod>2025-12-25T12:20:43.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grindly-gases-amp-petrochemicals-p-ltd-vadodara-the-jt-cit-tds-range-vadodara-ita-1388-ahd-2025</loc>
               <lastmod>2025-12-25T12:20:43.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kansara-popatlal-tibhovandas-metal-pvt-ltd-ahmedabad-dcit-circle-2-1-1-ahmedabad-ita-1405-ahd-2025</loc>
               <lastmod>2025-12-25T12:20:43.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-communications-limited-mumbai-principle-commissioner-of-income-tax-mumbai-ita-3515-mum-2025</loc>
               <lastmod>2025-12-25T12:20:43.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aadinath-gems-amp-jewellers-p-ltd-mumbai-ito-5-1-1-mumbai-ita-3121-mum-2015</loc>
               <lastmod>2025-12-25T12:20:46.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-1-hyderabad-united-developer-hyderabad-ita-452-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajamuri-shivaraj-mahabubnagar-ito-ward-1-mahabubnagar-ita-897-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bennett-coleman-co-ltd-mumbai-dcit-1-1-1-mumbai-ita-2169-mum-2024</loc>
               <lastmod>2025-12-25T12:20:47.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rasiklal-vora-thane-acit-central-1-thane-ita-5981-mum-2024</loc>
               <lastmod>2025-12-25T12:20:47.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-commissioner-of-income-tax-central-circle-2-1-hyderabad-madhucon-projects-limited-hyderabad-ma-117-hyd-2022</loc>
               <lastmod>2025-12-25T12:15:33.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhucon-projects-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-2-1-hyderabad-ma-131-hyd-2022</loc>
               <lastmod>2025-12-25T12:15:33.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arihant-fertiliser-and-chemicals-india-limited-indore-the-deputy-commissioner-of-income-tax-1-1-indore-ita-711-ind-2024</loc>
               <lastmod>2025-12-25T12:15:33.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-vallabhdas-shah-bhayender-ito-ward-2-5-thane-thane-ita-2052-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-iqbal-issa-patel-mumbai-ito-ward-41-3-2-mumbai-ita-3400-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shri-mahabir-prasad-legal-heir-ms-parul-kansaria-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru-ita-410-bang-2024</loc>
               <lastmod>2025-12-25T12:25:24.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasami-gounder-mani-namakkal-ito-ward-2-namakkal-namakkal-ita-2119-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-chennai-co-op-societies-employees-co-op-and-society-ltd-chennai-pcit-8-chennai-ita-1157-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-vedamurthy-maya-chennai-acit-cnetral-cricle-1-4-chennai-ita-1716-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rsv-skin-laser-centre-chennai-acit-central-cricle-1-4-chennai-ita-1722-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-2-3-chennai-rathinam-prabakaran-karur-ita-1154-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shashikala-vinaykumar-mangaluru-asst-commissioner-of-income-tax-circle-1-1-and-tps-mangalore-mangaluru-ma-42-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/okkaliga-gowda-seva-sangha-kadaba-dakshina-kannada-commissioner-of-income-tax-exemptions-bengaluru-ita-353-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-srinivas-reddy-bengaluru-acit-central-circle-1-2-bengaluru-ita-626-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-c-1-1-1-bengaluru-m-s-bangalore-international-airport-limited-bengaluru-ita-1401-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-n-dileep-bangalore-income-tax-officer-ward-1-ramnagar-ita-1346-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geetha-mahadev-gowda-bengaluru-income-tax-officer-ward-2-1-3-bangalore-ita-547-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkataramaiah-kumar-kiran-bangalore-income-tax-officer-ward-3-2-2-bengaluru-ita-889-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sullia-primary-co-operative-agricultural-rural-development-bank-sullia-income-tax-officer-ward-1-puttur-ita-459-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arusuvai-food-processors-private-limited-chennai-ito-corp-ward-1-1-salem-ita-477-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-v-babu-reddy-bangalore-dcit-central-circle-2-3-bangalore-ita-1128-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-devaraj-urs-educational-trust-kolar-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore-ita-1060-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-4-bengaluru-bengaluru-devaraj-urs-educational-trust-for-backward-classes-kolar-ita-1548-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chamber-of-small-indl-associations-thane-commissioner-of-income-tax-exemption-pune-ita-4833-mum-2025</loc>
               <lastmod>2026-01-10T07:00:27.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shervani-sugar-syndicate-limited-c-o-b-k-kapur-co-national-faceless-assessment-centre-delhi-ita-137-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-commissioner-of-income-tax-central-circle-1-kanpur-shri-bhagwan-singh-mathura-ita-446-lkw-2023</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevan-jyoti-infrastructure-company-private-limited-allahabad-dcit-central-circle-allahabad-allahabad-ita-56-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhu-dubey-allahabad-dc-ac-1-1-allahabad-mg-marg-allahabad-ita-58-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gyan-vikas-samiti-ambedkar-nagar-the-income-tax-officer-ambedkar-nagar-ita-8-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevan-jyoti-charitable-trust-allahabad-deputy-commissioner-of-income-tax-central-circle-allahabad-co-2-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-jain-delhi-assisstant-director-of-income-tax-faridabad-bma-6-del-2024</loc>
               <lastmod>2026-01-12T07:21:35.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kashi-nath-seth-sarraf-private-limited-hardoi-acit-sitapur-sitapur-ita-88-lkw-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-divya-construction-co-bhadohi-dcit-circle-3-mirzapur-ita-37-alld-2020</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-kumar-lalwani-jabalpur-income-tax-officer-ward-3-katni-ita-77-jab-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sub-registrar-tamkuhiraj-kushinagar-additional-commissioner-of-income-tax-i-ci-lucknow-ma-19-lkw-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nav-nirman-allahabad-deputy-commissioner-of-income-tax-central-circle-allahabad-ita-31-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-06-new-delhi-vijay-kumar-kataria-new-delhi-ita-832-del-2021</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-13-2-new-delhi-jus-scriptum-magnus-pvt-ltd-new-delhi-ita-8259-del-2019</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acc-india-pvt-ltd-delhi-acit-circle-1-1-new-delhi-co-72-del-2023</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manpowergroup-services-india-private-limited-delhi-assistant-commissioner-of-income-tax-central-circle-2-delhi-jhandewalan-extension-new-delhi-ita-3585-del-2024</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/urmila-devi-ghaziabad-income-tax-officer-ward-2-2-1-gzb-ghaziabad-ita-2768-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-sai-man-education-society-delhi-income-tax-officer-delhi-ita-3271-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-chand-garg-ghaziabad-income-tax-officer-ghaziabad-ita-3376-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-new-delhi-m-s-progressive-infovision-pvt-ltd-new-delhi-ita-6247-del-2014</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krish-packaging-pvt-ltd-new-delhi-dcit-central-circle-noida-ma-162-del-2025</loc>
               <lastmod>2026-01-13T09:16:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vishwakarama-jewellers-akola-dcit-akola-circle-akola-ita-99-nag-2025</loc>
               <lastmod>2026-01-20T10:02:54.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fujifilm-india-private-limited-delhi-dcit-circle-9-2-delhi-sa-496-del-2024</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lakhmi-chand-khushiramani-gwalior-income-tax-officer-ward-1-1-gwalior-gwalior-ita-284-agr-2025</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-cit-central-circle-6-income-tax-department-santosh-hospitals-private-limited-no-ita-1534-del-2024</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/international-green-scapes-ltd-new-delhi-dcit-circle-74-1-new-delhi-ita-2046-del-2024</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uniproducts-india-ltd-new-delhi-acit-circle-27-1-new-delhi-ita-6596-del-2018</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/katargam-industrial-estate-shedholders-surat-cit-e-ahmedabad-ita-698-srt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurashtra-gramin-bank-manager-f-a-rajkot-rajkot-the-pr-commissioner-of-income-tax-i-rajkot-ita-37-rjt-2022</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitendrabhai-bhagvanbhai-dalvadi-surendranagar-ito-ward-2-morbi-ita-466-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sanjay-gordhandas-vaja-ahmedabad-the-ito-international-taxation-gandhidham-kutch-gandhidham-kutch-ita-89-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shell-international-petroleum-company-limited-mumbai-deputy-commissioner-of-income-tax-international-taxation-4-2-1-mumbai-ita-4712-mum-2023</loc>
               <lastmod>2026-01-23T13:23:34.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamleshkumar-jain-barmer-the-ito-ward-1-2-2-ahmedabad-ita-12-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:18.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-1-bhavnagar-bhavnagar-mahadev-shipbreakers-pvt-ltd-bhavnagar-ita-724-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:18.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/blueray-trading-pvt-limited-thane-the-dy-cit-central-circle-1-1-ahmedabad-ita-496-ahd-2024</loc>
               <lastmod>2025-12-25T07:45:23.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-taldhwaja-jain-swetamber-tirth-committee-bhavnagar-the-ito-exemption-bhavnagar-ita-1240-ahd-2025</loc>
               <lastmod>2026-01-19T04:44:20.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/divyang-dipakkumar-vyas-ahmedabad-the-dy-cit-central-circle-1-4-ahmedabad-ita-1175-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-nanigidasan-milk-producer-cooperative-society-limited-banaskantha-the-ito-ward-1-palanpur-ita-1309-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-narayan-cultural-mission-vadodara-cit-exemption-ahemdabad-ita-667-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/budhiman-enterprise-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-1-ahmedabad-ita-1516-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commisioner-of-income-tax-circle-3-1-1-ahmedabad-ahmebabad-techno-industries-ahmedabad-ita-659-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-nitin-r-shah-vadodara-the-dcit-central-circle-2-vadodara-ita-1591-ahd-2019</loc>
               <lastmod>2025-10-08T06:00:24.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendrakumar-chunilal-sanghvi-mumbai-dcit-cc-1-1-ahmedabad-ahmedabad-ita-1267-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meshri-mahajan-vanda-bhavnagar-the-ito-exemp-bhavnagar-ita-1261-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:28.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/somabhai-mohandas-patel-ahmedabad-income-tax-officer-ward-3-palanpur-palanpur-ita-318-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:28.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yuva-gayatri-pariwar-trust-anand-the-cit-exemption-ahmedabad-ita-581-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:16.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mateshwari-bus-operation-private-limited-ahemdabad-income-tax-officer-tds-ward-2-ahemdabad-ita-1073-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chirag-nitin-shah-bhavnagar-the-acit-circle-1-bhavnagar-ita-1398-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-laxminarayan-education-and-charitable-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-340-ahd-2025</loc>
               <lastmod>2025-11-11T10:15:32.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-4-1-1-mumbai-mumbai-deluxe-recycling-india-private-limited-mumbai-ita-1969-mum-2025</loc>
               <lastmod>2026-03-08T15:50:46.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yugal-madhukar-khairnar-satana-the-income-tax-officer-ward-1-malegaon-malegaon-ita-1322-pun-2025</loc>
               <lastmod>2026-03-27T04:14:49.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-3-2-ahmedabad-ahmedabad-manthan-shyam-ganatra-ahmedabad-ita-2032-ahd-2024</loc>
               <lastmod>2026-04-11T06:13:01.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-s-diam-private-limited-jaipur-income-tax-officer-jaipur-ita-1131-jpr-2024</loc>
               <lastmod>2026-04-18T11:18:13.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-chand-meena-alwar-ito-ward2-3-alwar-alwar-ita-101-jpr-2025</loc>
               <lastmod>2026-04-26T03:59:44.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abdul-farooq-reasi-ito-ward-katra-ita-310-asr-2024</loc>
               <lastmod>2026-05-21T10:48:37.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-7-2-mumbai-m-s-patanjali-foods-ltd-formerly-known-as-ruchi-soya-industries-ltd-mumbai-ita-1173-mum-2023</loc>
               <lastmod>2025-10-17T17:31:50.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panchamrit-real-estates-private-limited-gurgaon-ito-ward-3-2-gurgaon-ita-2598-del-2024</loc>
               <lastmod>2025-10-17T17:31:49.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-bilaspur-bilaspur-secl-bilaspur-hasdeo-haldibadi-ita-293-rpr-2025</loc>
               <lastmod>2025-10-31T03:08:43.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-6-formerly-commissioner-of-income-tax-ii-maruti-suzuki-india-limited-formerly-maruti-udyog-ltd-11977-2018</loc>
               <lastmod>2025-10-03T07:03:48.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubbali-ita-1355-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubli-ita-1357-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajiv-venkatpathi-gowda-bengaluru-dcit-central-circle-2-1-bangalore-ita-671-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-city-union-bank-kumbakonam-pcit-madurai-ita-1478-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayani-siddhar-peedam-charitable-trust-vellore-ddit-exemptions-iii-chennai-ita-1532-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-cit-14-1-1-mumbai-m-s-pfizer-ltd-formerly-known-s-wyeth-lederle-ltd-mumbai-ita-327-mum-2005</loc>
               <lastmod>2025-10-08T05:55:26.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-laxmichand-jain-mumbai-ito-ward-41-3-3-mumbai-ita-1615-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-jodharam-harchwani-mumbai-income-tax-office-ward-2-thane-ita-2649-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhavana-manoj-singh-mumbai-income-tax-officer-ward-24-1-1-mumbai-ita-4581-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-swamiraj-bahuuddeshiy-sanstha-dhule-ito-exemption-ward-aurangabad-aurangabad-ita-1721-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-parshwa-tilak-shwetamber-murtipujak-jain-mumbai-cit-exemption-mumbai-ita-4526-mum-2025</loc>
               <lastmod>2025-10-08T06:00:22.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pavan-gopal-chotiya-pune-income-tax-officer-ward-10-2-pune-ita-1050-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/silverton-pulp-and-papers-private-limited-muzaffarnagar-deputy-commissioner-of-income-tax-central-circle-dehradun-ita-212-ddn-2024</loc>
               <lastmod>2025-10-08T06:00:22.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravinanda-landmarks-unit-3-pune-ito-wrd-5-1-pune-pune-ita-1347-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-rakesh-sharma-delhi-acit-dehradun-ita-38-ddn-2024</loc>
               <lastmod>2025-10-08T06:00:22.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alternative-for-india-development-chennai-commission-of-income-tax-exemption-chennai-ita-247-chny-2025</loc>
               <lastmod>2025-10-08T06:00:23.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-springs-private-limited-panagarh-circle-1-durgapur-durgapur-ita-1039-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rajesh-kumar-howrah-ito-ward-47-1-kolkata-ita-1067-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-4-3-kolkata-kolkata-saumya-lantech-drilling-services-pvt-ltd-kolkata-ita-203-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-in-citu-circle1-1-kolkata-kolkata-the-peerless-general-finance-and-investment-company-limited-kolkata-ita-681-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jasbir-singh-khatima-u-s-nagar-income-tax-officer-rudrapur-ita-96-ddn-2024</loc>
               <lastmod>2025-10-08T06:00:24.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/schneider-electric-systems-india-private-limited-chennai-assistant-commissioner-of-income-tax-corporate-circle-3-1-chennai-ita-2755-chny-2024</loc>
               <lastmod>2025-10-08T06:00:19.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/schneider-electric-systems-india-private-limited-chennai-national-faceless-assessment-centre-jao-acit-corporate-circle-3-1-chennai-ita-2756-chny-2024</loc>
               <lastmod>2025-10-08T06:00:19.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-vibhuti-marketing-pvt-ltd-kolkata-ito-ward-11-1-kolkata-ita-689-kol-2024</loc>
               <lastmod>2025-10-08T06:00:20.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anupam-saha-north-twenty-four-pgs-ito-ward-50-2-kolkata-ita-102-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ansar-rahaman-kolkata-ito-ward-49-1-kolkata-ita-1190-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sabita-rudra-north-twenty-four-parganas-assistant-commissioner-of-income-tax-circle-50-1-kolkata-kolkata-ita-363-kol-2024</loc>
               <lastmod>2025-10-08T06:00:21.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/millennium-contrade-pvt-ltd-kolkata-dcit-circle-11-1-kolkata-ita-424-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shastravahini-pune-cit-exemption-pune-pune-ita-1155-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moizuddin-naimuddin-shaikh-latur-ito-ward-1-latur-latur-ita-1263-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dhulia-charitable-society-dhule-commissioner-of-income-tax-exemptions-aurangabad-aurangabad-ita-280-pun-2025</loc>
               <lastmod>2025-10-08T06:06:29.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dhulia-charitable-society-dhule-commissioner-of-income-tax-exemptions-aurangabad-aurangabad-ita-281-pun-2025</loc>
               <lastmod>2025-10-08T06:06:29.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-vijaykumar-pramanad-sethi-jalna-ito-ward-1-jalna-jalna-ita-464-pun-2025</loc>
               <lastmod>2025-10-08T06:06:29.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kgk-foundation-jaipur-commissioner-of-income-tax-exemption-jaipur-jaipur-ita-1104-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samiksha-roongta-benefit-trust-rajeev-gandhi-nagar-ito-ito-ward-kota-ita-384-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-singh-jhunjhunu-income-tax-officer-ward-1-jhunjhunu-jhunjhunu-ita-408-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jhutha-ram-meena-jaipur-income-tax-officer-jaipur-ita-523-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jan-swabhiman-manch-jaipur-cit-e-jaipur-jaipur-ita-1046-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:26.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satpal-yadav-jaipur-dcit-central-circle-1-jaipur-ita-1070-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:28.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kanak-vrindavan-resorts-limited-jaipur-income-tax-officer-ward-6-2-jaipur-ita-543-jpr-2025</loc>
               <lastmod>2025-10-07T22:17:03.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-hisar-surjinder-singh-hisar-ita-2466-del-2024</loc>
               <lastmod>2025-10-08T05:50:19.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhamohan-marketing-private-limited-mumbai-dcit-central-circle-3-4-mumbai-mumbai-co-88-mum-2025</loc>
               <lastmod>2025-10-08T05:50:20.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyani-maxion-wheels-private-limited-pune-deputy-commissioner-of-income-tax-circle-8-pune-pune-ita-1295-pun-2025</loc>
               <lastmod>2025-10-08T05:50:22.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyani-maxion-wheels-private-limited-pune-deputy-commissioner-of-income-tax-circle-8-pune-pune-ita-1296-pun-2025</loc>
               <lastmod>2025-10-08T05:50:22.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/universal-marketing-panchmahal-the-ito-ward-1-godhra-ita-851-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:04.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurmeet-kaur-chandigarh-income-tax-officer-ward-5-panchkula-panchkula-ita-337-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:05.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narendra-kumar-khatri-patna-ito-ward-5-3-patna-ita-307-pat-2025</loc>
               <lastmod>2025-10-08T05:55:06.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankit-kumar-jain-mumbai-asst-commissioner-of-income-tax-central-circle-5-2-mumbai-mumbai-ita-3577-mum-2025</loc>
               <lastmod>2025-10-08T05:55:08.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mastrin-pharmaceuticals-p-ltd-patna-acit-patna-ita-103-pat-2013</loc>
               <lastmod>2025-10-08T05:55:11.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mastrin-pharmaceutivals-p-ltd-patna-acit-patna-ita-100-pat-2013</loc>
               <lastmod>2025-10-08T05:55:10.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apraava-renewable-energy-private-limited-mumbai-the-pr-cit-ahmedabad-1-ahmedabad-ita-693-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:20.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/beatle-trading-pvt-ltd-delhi-ito-ward-11-1-kolkata-ita-2662-kol-2024</loc>
               <lastmod>2025-10-08T05:55:23.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/park-developers-mumbai-income-tax-officer-41-3-3-mumbai-ita-4507-mum-2025</loc>
               <lastmod>2025-10-08T05:55:21.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-e-jaipur-jaipur-vishwakarma-mandir-pushkar-ajmer-ma-32-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:23.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-d-choudhari-pune-dcit-circle-5-pune-pune-ita-328-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tejashree-atul-patil-pune-pr-cit-2-pune-ita-927-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-atul-kumar-bansal-new-delhi-acit-new-delhi-ita-1692-del-2017</loc>
               <lastmod>2025-10-08T05:55:21.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-atul-kumar-bansal-new-delhi-acit-new-delhi-ita-1693-del-2017</loc>
               <lastmod>2025-10-08T05:55:21.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhanwar-singh-sikar-circle-intl-tax-jaipur-jaipur-itita-1-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:22.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narendra-sharadchandra-khandekar-usa-dcit-cir-22-pune-pune-ita-1188-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1678-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1681-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-1-1-ahmedabad-vejalpur-gopalbhai-umarbhai-bharavad-viramgam-ita-19-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:22.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandip-gulab-gogawale-pune-assessment-unit-income-tax-department-delhi-ita-667-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishay-jabil-and-helvoet-employees-co-op-cr-soc-ltd-pune-income-tax-officer-ward-14-3-pune-ita-912-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-batubhai-desai-ahmedabad-the-ito-ward-3-3-1-ahmedabad-ita-846-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:17.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gunomal-santumal-rochlani-ulhasnagar-income-tax-officer-ward-2-1-kalyan-kalyan-ita-4300-mum-2025</loc>
               <lastmod>2025-10-08T05:55:18.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shailesh-jaiswal-balrampur-balrampur-ito-1-ambikapur-ambikapur-ita-467-rpr-2025</loc>
               <lastmod>2025-10-08T05:55:14.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tirhut-dugdh-utpadak-sahkari-sangh-ltd-muzaffarpur-acit-darbhanga-darbhanga-ita-245-pat-2024</loc>
               <lastmod>2025-10-08T05:50:16.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/christ-mission-educational-and-welfare-minority-trust-patna-cpc-bengaluru-ita-57-pat-2025</loc>
               <lastmod>2025-10-08T05:50:16.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/christ-mission-educational-and-welfare-minority-trust-patna-cpc-bengaluru-ita-59-pat-2025</loc>
               <lastmod>2025-10-08T05:50:16.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-dehradun-halliburton-offshore-services-inc-maharashtra-ita-188-ddn-2024</loc>
               <lastmod>2025-10-08T05:50:16.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rinki-shashikant-gandhi-vadodara-gujarat-deputy-commissioner-of-income-tax-circle-2-1-1-vadodara-vadodara-gujarat-ita-545-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:16.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kesar-buildcon-private-limited-banaskantha-the-pcit-ahmedabad-3-ahmedabad-ita-790-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:17.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaligram-infra-projects-llp-ltd-liability-partnership-ahmedabad-the-jcit-osd-central-circle-2-2-ahmedabad-itssa-167-ahd-2021</loc>
               <lastmod>2025-10-08T05:50:17.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-4-mumbai-mumbai-sudipta-ajoykumar-mukherjee-mumbai-ita-3605-mum-2025</loc>
               <lastmod>2025-10-08T05:50:17.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-central-circle-2-2-ahmedabad-shaligram-infra-projects-llp-ahmedabad-itssa-196-ahd-2021</loc>
               <lastmod>2025-10-08T05:50:17.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-2-ahmedabad-ahmedabad-sheelkumar-ashokkumar-shah-ahmedabad-itssa-44-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:17.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anusha-finvest-pvt-ltd-jaipur-assistant-commissioner-of-income-tax-circle-1-jaipur-ita-985-jpr-2024</loc>
               <lastmod>2025-10-08T05:50:18.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-khandiba-devstan-trust-pune-cit-exemption-pune-ita-1218-pun-2025</loc>
               <lastmod>2025-10-08T05:50:18.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/calories-count-jalandhar-deputy-commissioner-of-income-tax-central-circle-1-jalandhar-ita-43-asr-2024</loc>
               <lastmod>2025-10-08T05:50:18.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-c-v-ludhiana-m-s-hero-cycles-ltd-ludhiana-ita-588-chandi-2018</loc>
               <lastmod>2025-10-08T05:50:21.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-nungambakkam-pawan-cargo-forwards-pvt-ltd-chennai-ita-3116-chny-2024</loc>
               <lastmod>2025-10-08T05:50:21.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bright-educational-trust-tiruvallur-cit-exemptions-chennai-ita-1100-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-bhrigu-maharishi-arul-nilayam-trust-thiruporor-cit-exemptions-chennai-ita-825-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/icg-iisu-alumnae-association-bandhan-jaipur-cit-exemption-jaipur-jaipur-ita-923-jpr-2024</loc>
               <lastmod>2025-10-08T05:50:15.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanak-ram-tanwani-raipur-raipur-ito-1-1-raipur-raipur-ita-470-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-delhi-rana-motors-pvt-ltd-delhi-ita-2938-del-2024</loc>
               <lastmod>2025-10-08T06:10:29.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pooja-harjai-pitam-pura-ito-ward-40-1-delhi-ita-3687-del-2024</loc>
               <lastmod>2025-10-08T06:10:29.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-atul-kumar-bansal-new-delhi-ita-2599-del-2017</loc>
               <lastmod>2025-10-08T06:10:29.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/md-rizwan-patna-cit-a-patna-ita-390-pat-2024</loc>
               <lastmod>2025-10-08T06:10:30.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-atul-kumar-bansal-new-delhi-ita-2603-del-2017</loc>
               <lastmod>2025-10-08T06:10:30.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-global-inc-gurgaon-acit-circle-1-2-2-international-taxation-new-delhi-ita-1132-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mithlesh-ashok-thukral-pune-ito-ward-13-4-pune-pune-ita-840-pun-2025</loc>
               <lastmod>2025-10-08T06:10:30.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-global-inc-gurgaon-acit-circle-1-2-2-international-taxation-new-delhi-ita-1134-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hem-lal-sahu-raipur-raipur-ito-1-1-raipur-raipur-ita-473-rpr-2025</loc>
               <lastmod>2025-10-08T06:10:30.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-intl-tax-circle-1-2-2-new-delhi-everest-global-inc-usa-ita-1271-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-ghaziabad-ghaziabad-imran-bulandshahr-ita-2-del-2025</loc>
               <lastmod>2025-10-08T06:10:31.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pooja-kejriwal-delhi-income-tax-officer-ward-43-6-delhi-delhi-ita-2200-del-2025</loc>
               <lastmod>2025-10-08T06:10:31.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minda-corporation-limited-new-delhi-dcit-central-circle-13-new-delhi-ita-2790-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minda-corporation-limited-new-delhi-dcit-central-circle-13-new-delhi-ita-2791-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumit-jindal-new-delhi-dcit-central-circle-5-delhi-ita-450-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ebix-cash-ltd-noida-acit-circle-5-1-1-gautam-budh-nagar-ita-4453-del-2024</loc>
               <lastmod>2025-10-08T06:10:32.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-gopal-impex-pvt-ltd-delhi-acit-circle-19-1-delhi-ita-5607-del-2024</loc>
               <lastmod>2025-10-08T06:10:32.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babu-lal-saini-jaipur-ito-wd-1-1-jpr-jaipur-ita-749-jpr-2025</loc>
               <lastmod>2025-10-08T06:10:32.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-legal-foundation-faridabad-cit-exemptions-chandigarh-ita-1417-del-2025</loc>
               <lastmod>2025-10-08T06:10:32.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/govind-jee-dairymilk-private-limited-delhi-ito-ward-10-1-delhi-delhi-ita-2036-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ap-goyal-charitable-trust-east-delhi-delhi-india-ito-civic-centre-new-delhi-ita-2038-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ag-derco-belting-india-private-limited-ghaziabad-cit-a-delhi-25-delhi-ita-2103-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sevagiri-maharaj-deosthan-satara-income-tax-officer-exemption-ward-1-1-pune-pune-ita-1348-pun-2025</loc>
               <lastmod>2025-10-08T06:10:33.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/stray-animal-welfare-organization-pune-exemption-ward-1-2-pune-pune-ita-1593-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/stray-animal-welfare-organization-pune-exemption-ward-1-2-pune-pune-ita-1594-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-delhi-prem-chand-pravesh-kumar-delhi-co-120-del-2025</loc>
               <lastmod>2025-10-08T06:10:34.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-vijay-jaiswal-jalgaon-ito-ward-2-1-jalgaon-jalgaon-ita-1634-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sindhukanya-loksanchalit-sadhan-kendra-pune-cit-exemption-pune-ita-1644-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hills-trade-rk-jv-delhi-income-tax-officer-ward-62-4-delhi-ita-478-del-2025</loc>
               <lastmod>2025-10-08T06:06:32.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-3-1-ahmedabad-ahmedabad-rajeshkumar-rameshchandra-shah-ahmedabad-ita-1074-ahd-2023</loc>
               <lastmod>2025-10-08T06:06:32.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zalavadiya-kalubhai-mohanbhai-huf-ahmedabad-the-income-tax-officer-ward-5-3-1-ahmedabad-ita-806-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:32.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-atul-kumar-bansal-new-delhi-acit-new-delhi-ita-1694-del-2017</loc>
               <lastmod>2025-10-08T06:06:33.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahalingam-sundara-moorthy-chennai-ito-corporate-ward-4-1-chennai-ita-1682-chny-2025</loc>
               <lastmod>2025-10-08T06:06:33.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-cc-3-ludhiana-gurdip-cycle-industries-ludhiana-ita-1205-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:33.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-4-patna-patna-krishna-seeds-patna-patna-co-7-pat-2025</loc>
               <lastmod>2025-10-08T06:10:28.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayakar-shetty-mumbai-income-tax-officer-circle-41-1-1-kautilya-bhavan-ita-3528-mum-2025</loc>
               <lastmod>2025-10-08T06:10:28.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-cc-3-ludhiana-gurdip-cycle-industries-dashmesh-nagar-ludhiana-ita-1206-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:33.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pavani-parameshwara-rao-delhi-acit-circle-63-1-delhi-ita-1824-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naresh-kumar-jain-huf-delhi-dcit-central-circle-26-delhi-ita-1575-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suman-sharma-patparganj-income-tax-officer-ward-58-3-new-delhi-new-delhi-ita-2174-del-2025</loc>
               <lastmod>2025-10-08T06:06:35.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-ireo-waterfront-private-limited-gurugram-ita-440-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quattro-well-private-limited-delhi-pcit-delhi-4-delhi-ita-2424-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/concept-motors-india-pvt-ltd-delhi-assessing-officer-circle-4-2-delhi-ita-373-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-mangatram-arora-santacruz-w-ito-13-3-1-bkc-ita-4484-mum-2024</loc>
               <lastmod>2025-10-08T06:00:20.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-rameshchandra-jain-mumbai-ito-ward-22-3-6-mumbai-ita-2967-mum-2025</loc>
               <lastmod>2025-10-08T06:00:21.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balwant-siingh-bathinda-dcitacit-cen-2-chandigarh-ita-850-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:30.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naraseepuram-paccs-coimbatore-non-corp-ward-4-1-cbe-coimbatore-ita-1697-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gilead-aviation-ireland-1-limited-ireland-acit-international-taxation-circle-1-3-1-new-delhi-new-delhi-ita-1290-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-8-ireland-limited-ireland-acit-int-tax-circle-1-2-2-new-delhi-new-delhi-ita-1292-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-5007-ireland-limited-dublin-ireland-deputy-commissioner-of-income-tax-circle-1-1-1-international-tax-delhi-delhi-ita-1487-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cdb-aviation-owner-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-2-1-international-tax-delhi-delhi-ita-1488-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1819-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-new-delhi-ita-1506-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/blackbird-capital-ii-limited-foreign-assistant-commissioner-of-income-tax-circle-international-tax-1-1-2-delhi-ita-1526-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ibjl-aircraft-lotus-co-limited-ireland-deputy-commissioner-of-income-tax-circle-international-tax-2-1-1-new-delhi-ita-1631-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/primat-capital-2019-ii-designated-activity-company-successor-of-primat-capital-msn-2138-designated-activity-company-delhi-dcit-int-tax-circle-2-2-2-new-delhi-ita-1858-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uttam-kumar-mali-new-delhi-deputy-commissioner-of-income-tax-central-circle-27-new-delhi-ita-2080-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-dharampal-satyapal-ltd-delhi-ita-3029-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babu-singh-gautam-buddha-nagar-assessment-unit-delhi-ita-3440-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subria-three-limited-new-delhi-acit-circle-3-1-2-int-taxation-delhi-ita-1073-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sabarmati-aviation-leasing-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-3-1-2-international-tax-delhi-delhi-ita-1091-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-9-ireland-ltd-delhi-acit-int-tax-circle-1-2-2-delhi-ita-1158-del-2025</loc>
               <lastmod>2025-11-11T10:15:37.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1901-co-ltd-delhi-acit-int-tax-circle-1-3-1-delhi-ita-1159-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohar-singh-rajput-gwalior-ito1-1-gwalior-ita-221-agr-2025</loc>
               <lastmod>2025-11-11T10:11:02.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-17-limited-ireland-acit-circle-1-2-2-int-tax-delhi-ita-1196-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1902-co-limited-delhi-acit-cirlce-1-3-1-int-taxation-delhi-ita-1204-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1906-co-limited-delhi-acit-cirlce-1-3-1-int-taxation-delhi-ita-1208-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1908-co-limited-delhi-acit-cirlce-1-3-1-int-taxation-delhi-ita-1210-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narmada-aviation-leasing-limited-dublin-ireland-deputy-commissioner-of-income-tax-circle-2-2-2-international-tax-delhi-delhi-ita-1246-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1205-co-ltd-ireland-acit-international-taxation-circle-1-3-1-new-delhi-new-delhi-ita-1274-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veena-singh-gwalior-income-tax-officer-ward-2-3-gwalior-gwalior-ita-324-agr-2025</loc>
               <lastmod>2025-11-11T10:11:03.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmendra-jinendra-jain-ahmedabad-the-ito-ward-1-2-1-ahmedabad-ita-1432-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandeep-krishanchand-goyal-pune-ward-7-3-pune-ita-1863-pun-2025</loc>
               <lastmod>2025-11-11T10:11:03.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-4-ahmedabad-ahmedabad-shailesh-kantilal-mistry-ahmedabad-itssa-42-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/novelty-power-infratec-limited-mumbai-dcit-7-1-1-mumbai-ita-2108-mum-2025</loc>
               <lastmod>2025-11-11T10:11:05.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-neha-urmish-udani-mumbai-acit-circle-15-3-2-mumbai-ita-3502-mum-2025</loc>
               <lastmod>2025-11-11T10:11:05.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-dhanraj-rathod-mumbai-ito-ward-42-1-2-mumbai-ita-4745-mum-2025</loc>
               <lastmod>2025-11-11T10:11:06.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashwini-mysore-sathya-kumar-bengaluru-income-tax-officer-ward-5-3-2-bengaluru-ita-1660-bang-2025</loc>
               <lastmod>2025-11-11T10:11:06.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maditssia-trade-convention-center-madurai-cit-exmeptions-chennai-ita-1920-chny-2025</loc>
               <lastmod>2025-11-11T10:11:06.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-d-velli-maalihal-erode-acit-circle-2-erode-ita-1921-chny-2025</loc>
               <lastmod>2025-11-11T10:11:06.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marappa-gounder-periasamy-chennai-ito-ncc-19-1-chennai-ita-2221-chny-2025</loc>
               <lastmod>2025-11-11T10:11:07.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shri-chhatrasinh-j-vaghela-thru-l-h-kamlaben-c-vaghela-gandhinagar-the-income-tax-officer-ward-1-gandhinagar-ita-828-ahd-2019</loc>
               <lastmod>2025-11-11T10:11:07.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-maheshwari-delhi-income-tax-officer-ward-3-2-gwalior-m-p-gwalior-ita-316-agr-2024</loc>
               <lastmod>2025-11-11T10:15:36.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathi-ammal-educational-and-charitable-trust-chennai-dy-commissioner-of-income-tax-central-circle-2-noida-co-107-del-2023</loc>
               <lastmod>2025-11-11T10:15:36.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-i-p-estate-bansal-insulation-products-pvt-ltd-okhla-delhi-ita-2892-del-2024</loc>
               <lastmod>2025-11-11T10:15:36.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandraprabha-co-operative-credit-society-ltd-mumbai-income-tax-officer-22-1-6-mumbai-ita-4117-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-it-1-2-2-mumbai-bkc-mumbai-bcd-travel-services-bv-netherlands-ita-4240-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-mumbai-chenani-nashri-tunnelway-limited-mumbai-ita-4686-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhaskara-employees-credit-co-operative-society-limited-bengaluru-income-tax-officer-ward-4-2-2-bangalore-ita-1048-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-v-textile-syndicate-hubballi-income-tax-officer-ward-1-3-hubballi-ita-1813-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/city-institute-b-d-road-chitradurga-income-tax-officer-chitadurga-ita-774-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-special-range-5-new-delhi-janak-crane-p-ltd-new-delhi-ita-7977-del-2018</loc>
               <lastmod>2025-11-11T10:11:09.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/addl-cit-special-range-5-new-delhi-janak-crane-p-ltd-new-delhi-ita-7978-del-2018</loc>
               <lastmod>2025-11-11T10:11:09.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-18-new-delhi-sant-lal-aggarwal-jhajjar-ita-2413-del-2022</loc>
               <lastmod>2025-11-11T10:11:10.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-shri-balaji-metal-tech-pvt-ltd-haryana-ita-2170-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitender-kumar-garg-faridabad-deputy-commissioner-ofincome-tax-faridabad-haryana-ita-6124-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-1-1-1-meerut-bhainsali-ground-meerut-raj-apiaries-exim-private-limited-meerut-ita-1839-del-2025</loc>
               <lastmod>2025-11-11T10:11:10.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yeshwant-sahakari-sahkar-karkhana-ltd-pune-acit-circle-4-pune-ita-1997-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sirvi-mahila-mandal-kalamboli-kalamboli-cit-exemption-pune-pune-ita-2017-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/give-artisans-trust-kolhapur-cit-exemption-pune-ita-337-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aarti-jadhav-gaikwad-pune-dcit-circle-12-pune-pune-ita-742-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sankhwal-realtors-pvt-ltd-new-delhi-income-tax-officer-ward-22-3-new-delhi-ita-3099-del-2023</loc>
               <lastmod>2025-11-11T10:15:34.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lalit-kumar-jain-alwar-ito-ward-1-2-alwar-ita-1126-jpr-2025</loc>
               <lastmod>2025-11-11T10:15:31.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meera-twinkle-sevabhavi-sanstha-pune-cit-exemption-pune-ita-2606-pun-2024</loc>
               <lastmod>2025-11-11T10:15:32.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhennath-kal-bhairav-prasanna-foundation-pune-cit-exemption-pune-ita-2608-pun-2024</loc>
               <lastmod>2025-11-11T10:15:32.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-13-new-delhi-kaashvi-industries-roorkee-ita-9319-del-2019</loc>
               <lastmod>2025-11-11T10:15:30.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jehan-numa-palace-hotel-private-limited-bhopal-dcit-acit-5-1-bhopal-ita-203-ind-2025</loc>
               <lastmod>2025-11-11T10:15:31.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahib-shri-guru-teg-bahadur-nishkam-sewa-society-delhi-ito-ward-exemption-2-1-delhi-ita-3237-del-2025</loc>
               <lastmod>2025-11-11T10:11:11.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-27-1-delhi-delhi-zeus-impex-pvt-ltd-delhi-ma-403-del-2024</loc>
               <lastmod>2025-11-11T10:11:11.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-27-1-delhi-delhi-zeus-impex-pvt-ltd-delhi-ma-404-del-2024</loc>
               <lastmod>2025-11-11T10:11:11.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-chaurasia-tonk-pcit-central-jaipur-jaipur-ma-55-jpr-2023</loc>
               <lastmod>2025-10-13T10:19:36.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ust-global-technology-services-india-private-limited-kochi-dcit-corporate-circle-2-1-kochi-sa-66-coch-2025</loc>
               <lastmod>2025-10-17T02:42:34.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-7-2-mumbai-m-s-patanjali-foods-ltd-formerly-known-as-ruchi-soya-industries-ltd-mumbai-ita-1174-mum-2023</loc>
               <lastmod>2025-11-10T09:30:27.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-paramasivan-sons-chennai-dcit-non-corp-circlr-19-1-chennai-ita-1727-chny-2025</loc>
               <lastmod>2025-10-08T11:55:10.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikram-jain-bengaluru-deputy-commissioner-of-income-tax-circle-7-2-1-bangalore-sa-96-bang-2025</loc>
               <lastmod>2025-10-08T13:55:09.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-kalidasan-namakkal-ito-ward-1-3-salem-ita-1982-chny-2025</loc>
               <lastmod>2025-10-08T13:55:12.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-cauvery-souharda-credit-sahakari-sangha-niyamitha-bengaluru-income-tax-officer-ward-1-1-1-bengaluru-sa-95-bang-2025</loc>
               <lastmod>2025-10-08T13:55:08.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-1-ahmedabad-ahmedabad-anil-limited-ahmedabad-ita-403-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:11.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajrshi-shahu-nagari-sahakari-pat-sanstha-maryadit-kurundwad-kolhapur-income-tax-officer-ichalkaranji-ita-1956-pun-2025</loc>
               <lastmod>2025-10-08T15:55:09.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarangpur-talias-pole-punch-trust-ahmedabad-the-ito-ward-2-exemption-ahmedabad-ita-929-ahd-2025</loc>
               <lastmod>2025-10-08T15:55:19.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-ita-2190-mum-2025</loc>
               <lastmod>2025-10-08T16:53:04.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kranti-electric-engineering-pvt-ltd-rajkot-the-ito-ward-2-1-4-rajkot-rajkot-ita-410-rjt-2025</loc>
               <lastmod>2025-10-08T11:55:20.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anandi-nanital-ito-w-2-3-1-nanital-ita-69-ddn-2025</loc>
               <lastmod>2025-10-08T13:55:07.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baroda-youth-federation-vadodara-the-cit-exemption-ahmedabad-ita-632-ahd-2025</loc>
               <lastmod>2025-10-08T11:55:11.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/church-of-our-lady-of-immaculate-conception-mumbai-income-tax-officer-exemption-ward-1-2-mumbai-ita-4998-mum-2025</loc>
               <lastmod>2025-10-08T17:55:18.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/badalpur-charity-trust-mumbai-income-tax-officer-exemption-ward-1-1-mumbai-ita-2511-mum-2025</loc>
               <lastmod>2025-10-08T17:55:12.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-ahmedabad-gujarat-riddhesh-girishbhai-bhandari-ahmedabad-gujarat-ita-974-ahd-2025</loc>
               <lastmod>2025-10-08T17:55:06.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-5-4-mumbai-mr-abhay-n-manudhane-resolution-proffessional-of-housing-development-infrastruture-ltd-mumbai-ma-12-mum-2023</loc>
               <lastmod>2025-10-08T19:55:21.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-1-hisar-mulakh-raj-mehta-sons-huf-hisar-ma-351-del-2023</loc>
               <lastmod>2025-10-08T19:55:10.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-cit-cc-4-delhi-jhandewalan-kalamkari-designs-private-limited-delhi-ita-341-del-2024</loc>
               <lastmod>2025-10-08T19:55:25.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-agarwal-dehradun-ito-w-1-1-1-dehradu-ita-104-ddn-2025</loc>
               <lastmod>2025-10-09T10:46:09.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-suraiya-begam-kanpur-ito-ward-1-3-4-now-ward-3-5-kanpur-ita-92-lkw-2024</loc>
               <lastmod>2025-10-08T19:55:11.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-7-2-new-delhi-dhruv-globals-limited-faridabad-ma-345-del-2022</loc>
               <lastmod>2025-10-08T21:55:11.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharda-bal-kalyan-samiti-jabalpur-income-tax-officer-exemption-ita-158-jab-2023</loc>
               <lastmod>2025-10-08T13:55:17.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naari-charitable-trust-delhi-cit-exemption-delhi-ita-3041-del-2025</loc>
               <lastmod>2025-10-08T21:55:09.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-bilaspur-bilaspur-secl-bilaspur-mines-rescue-stations-ita-296-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-bilaspur-bilaspur-secl-bilaspur-secl-hasdeo-area-ita-301-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandini-foods-private-limited-kolhapur-asst-commissioner-of-income-tax-central-circle-2-2-mumbai-itssa-1205-mum-2025</loc>
               <lastmod>2025-10-09T14:25:50.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vijaypur-public-carrier-operators-union-guna-acit-range-3-gwalior-ita-135-agr-2016</loc>
               <lastmod>2025-10-09T14:25:51.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-dcit-tds-raipur-raipur-ita-203-rpr-2025</loc>
               <lastmod>2025-10-10T08:45:14.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-venkateshwar-urban-credit-souhard-sahakari-limited-1210-athani-h-o-athni-belgaum-591304-karnatak-income-tax-officer-belgaum-ita-206-pan-2025</loc>
               <lastmod>2025-10-09T14:25:48.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eastern-shipping-private-limited-mumbai-deputy-director-of-income-tax-cpc-bengaluru-ita-2787-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-neeladevi-surajmal-bothra-charitable-trust-mumbai-cit-exemption-mumbai-ita-4471-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-filaments-private-limited-bhiwandi-dcit-cc-3-thane-thane-ita-795-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-itssa-2202-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-itssa-2205-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-taneja-developers-infrastructure-ltd-new-delhi-ita-5560-del-2012</loc>
               <lastmod>2025-10-09T14:20:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-3-ahmedabad-shiv-sagar-enterprise-ahmedabad-itssa-87-ahd-2024</loc>
               <lastmod>2025-10-09T14:20:55.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-197-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:55.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramjibhai-majethia-ahmedabad-the-ito-ward-3-2-1-ahmedabad-ita-338-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:57.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-land-record-society-jalandhar-dy-commissioner-of-income-tax-exemption-cl-1-chandigarh-ita-418-chandi-2025</loc>
               <lastmod>2025-10-09T14:20:57.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rishabh-dev-dehradun-ito-w-1-2-2-dehradun-ita-133-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rishabh-dev-dehradun-ito-dehradun-ita-134-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rishabh-dev-dehradun-ito-dehradun-ita-135-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ssgr-hospital-and-research-centre-private-limited-haldwani-dcit-acit-central-circle-haldwani-haldwani-ita-72-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-2-1-2-mumbai-delta-air-lines-marine-drive-mumbai-ita-4182-mum-2025</loc>
               <lastmod>2025-10-09T14:25:47.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-2-1-2-bkc-kurla-delta-air-lines-deora-marg-ita-4195-mum-2025</loc>
               <lastmod>2025-10-09T14:25:47.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayanbhai-shivabhai-patel-mehsana-the-ito-ward-1-mehsana-ita-1357-ahd-2025</loc>
               <lastmod>2025-10-09T14:25:47.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/irien-veigas-mangaluru-income-tax-officer-ward-2-1-mangaluru-ita-1368-bang-2025</loc>
               <lastmod>2025-10-09T14:20:57.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-payakaraopeta-womens-mutually-aided-co-op-thrift-credit-society-limited-payakaraopeta-acit-circle-5-1-visakhapatnam-ita-371-viz-2025</loc>
               <lastmod>2025-10-09T14:20:59.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarem-darang-pasighat-arunchal-pradesh-ito-ward-itanagar-itanagar-ita-3-gty-2025</loc>
               <lastmod>2025-10-09T14:20:59.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-k-sheth-mumbai-deputy-commissioner-of-income-tax-5-3-1-mumbai-ita-1907-mum-2025</loc>
               <lastmod>2025-10-09T14:20:59.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandrakant-gajanan-paradhi-nagpur-ito-ward-3-4-nagpur-ita-25-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramkrushna-narayan-kanzode-nagpur-ito-ward-4-5-nagpur-ita-271-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rupa-abhay-vyas-nagpur-ito-ward-5-3-nagpur-nagpur-ita-366-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mithilesh-jagdeo-singh-pawar-amravati-ito-ward-5-amravati-ita-70-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/musaddilal-mansaram-infrastructure-pvt-ltd-bilaspur-bilaspur-income-tax-officer-ward-1-1-bilaspur-bilaspur-ita-160-rpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alankar-alloys-pvt-ltd-kolkata-kolkata-dcit-central-circle-2-raipur-raipur-ita-428-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vallabhai-patel-kottapalli-krishna-dist-income-tax-officer-ward-2-4-vijayawada-ita-372-viz-2025</loc>
               <lastmod>2025-10-09T14:25:46.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-kondabolu-basavapunaiah-dr-lakshmi-prasad-trust-guntur-income-tax-officer-exemption-ward-guntur-ita-56-viz-2025</loc>
               <lastmod>2025-10-09T14:25:46.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shyam-metalics-amd-energy-limited-kolkata-dcit-central-circle-1-1-kolkata-ita-1074-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohit-seth-kolkata-ito-ward-30-4-kolkata-ita-1205-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srijan-charitable-trust-kolkata-ito-exemption-ward-1-3-kolkata-ita-1392-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baba-hi-tech-pvt-ltd-kolkata-acit-central-circle-4-4-kolkata-ita-798-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barik-biswas-basirhat-acit-circle-49-1-2-kolkata-ma-38-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barik-biswas-kolkata-acit-circle-49-1-49-2-kolkata-ma-43-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vardhaman-sthanakwasi-jain-shrawak-sangh-pune-cit-exemption-pune-ita-1912-pun-2025</loc>
               <lastmod>2025-10-09T14:25:46.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/murli-dhar-upadhyay-jaipur-ito-ward-6-3-jpr-jaipur-ita-252-jpr-2025</loc>
               <lastmod>2025-10-09T14:25:46.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devi-dayal-kaithal-income-tax-officer-ward-1-kaithal-ita-899-chandi-2024</loc>
               <lastmod>2025-10-11T17:09:15.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharuman-vanisuganya-puliampatti-acit-central-circle-2-coimbatore-ita-1377-chny-2025</loc>
               <lastmod>2025-10-08T07:55:15.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marappa-gounder-krishnasamy-namakkal-income-tax-officer-ward-1-namakkal-ita-1775-chny-2025</loc>
               <lastmod>2025-10-08T07:55:05.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kannammal-educational-trust-chennai-deputy-director-of-income-tax-exemptions-iii-nugambakkam-chennai-ita-1642-chny-2025</loc>
               <lastmod>2025-10-08T07:55:04.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-2-coimbatore-coimbatore-shri-dharuman-vanisuganya-sathy-ita-1739-chny-2025</loc>
               <lastmod>2025-10-08T07:55:16.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-thenu-silks-puliampatti-acit-central-circle-2-coimbatore-ita-1372-chny-2025</loc>
               <lastmod>2025-10-08T07:55:12.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-ramesh-chennai-ito-ncw-22-5-tambaram-sa-80-chny-2025</loc>
               <lastmod>2025-10-08T07:55:04.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/megnanapuram-paccs-tiruchendur-pcit-madurai-ita-895-chny-2025</loc>
               <lastmod>2025-10-08T09:55:14.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/govind-jee-jaipur-ito-ward-1-1-jaipur-jaipur-ita-1040-jpr-2025</loc>
               <lastmod>2025-10-08T06:15:28.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-ludhiana-homelife-buildcon-pvt-ltd-ludhiana-ita-190-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-chimna-agri-ser-vice-society-ltd-punjab-jao-income-tax-officer-ito-ward-1-jagraon-punjab-ita-423-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/afi-feed-industries-khanna-deputy-commissioner-of-income-tax-cc-1-ludhiana-ludhiana-ita-91-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/additional-commissioner-of-income-tax-indore-vimal-todi-indore-ma-22-ind-2025</loc>
               <lastmod>2025-10-08T06:15:28.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/redseer-management-consulting-private-limited-bengaluru-dcit-circle-5-1-1-bangalore-ita-697-bang-2025</loc>
               <lastmod>2025-10-08T06:15:28.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/forum-viniyog-pvt-ltd-kolkata-ito-ward-8-2-kolkata-ita-1338-kol-2025</loc>
               <lastmod>2025-10-08T06:15:29.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aviral-marketing-pvt-ltd-kolkata-dcit-circle-4-1-kolkata-ita-1423-kol-2025</loc>
               <lastmod>2025-10-08T06:15:29.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ekambaram-elumalai-chennai-ito-ncw-19-4-chennai-ita-1799-chny-2025</loc>
               <lastmod>2025-10-08T06:15:26.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sonone-surgical-and-ophthalmic-hospital-pune-ito-ward-14-5-pune-ita-896-pun-2025</loc>
               <lastmod>2025-10-08T06:15:27.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arumugam-pavalakkodi-villupuram-ito-ward-2-villupuram-ita-1822-chny-2025</loc>
               <lastmod>2025-10-08T06:15:27.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-giridhar-chidanamarri-villivakkam-ito-non-corp-ward-17-6-chennai-ita-1824-chny-2025</loc>
               <lastmod>2025-10-08T06:15:27.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sivakumar-puducherry-ito-ward-3-puducherry-puducherry-ita-1829-chny-2025</loc>
               <lastmod>2025-10-08T06:15:27.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sastha-charitable-trust-chennai-cit-exemption-chennai-ita-839-chny-2025</loc>
               <lastmod>2025-10-08T06:15:27.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ludhiana-shubham-yarns-private-limited-ludhiana-ita-323-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:27.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/john-chhetri-aizawl-the-income-tax-officer-ward-1-2-guwahati-ita-139-gty-2025</loc>
               <lastmod>2025-10-08T06:15:27.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anup-majee-purulia-acit-central-circle-2-1-kolkata-ita-649-kol-2024</loc>
               <lastmod>2025-10-08T06:15:29.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalpanik-vyapaar-pvt-ltd-kolkata-i-t-o-ward-4-4-kolkata-ita-1124-kol-2025</loc>
               <lastmod>2025-10-08T06:15:29.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-perambalur-perambalur-a-kulanthaivel-malayalapatty-ita-902-chny-2025</loc>
               <lastmod>2025-10-08T06:15:29.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bhadouria-gwalior-income-tax-officer-ward-2-2-gwalior-gwalior-ita-308-agr-2025</loc>
               <lastmod>2025-10-08T06:15:29.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bundelkhand-university-jhansi-dcit-exemption-ghaziabad-ita-310-agr-2025</loc>
               <lastmod>2025-10-08T06:15:29.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranmalbhai-palabhai-chhuchhar-jamnagar-gujarat-assessing-officer-jamnagar-gujarat-ita-502-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kadlag-patil-education-foundation-pune-cit-exemption-pune-ita-297-pun-2025</loc>
               <lastmod>2025-10-08T06:15:26.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/iqra-education-society-jalgaon-acit-exemption-circle-aurangabad-ita-309-pun-2025</loc>
               <lastmod>2025-10-08T06:15:26.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-bhimabhai-karshanbhai-gareja-fulrama-tal-magrol-dist-junagadh-the-acit-circle1-junagadh-junagadh-ita-416-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikram-kumar-bajaj-new-delhi-dcit-central-circle-32-new-delhi-ita-1263-del-2023</loc>
               <lastmod>2025-11-13T10:20:13.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abinash-jha-patna-ito-ward-4-5-patna-ita-220-pat-2023</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girish-chandra-patna-ito-ward-4-3-patna-ita-615-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-narnauliye-agrawal-sewa-samiti-sher-ghati-gaya-cit-exemption-patna-ita-68-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-3-3-kolkata-ratangiri-vanijya-private-limited-kolkata-itssa-154-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-t-o-ward-5-1-kolkata-m-s-shree-prakash-tracon-pvt-ltd-kolkata-ma-32-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharma-nand-singh-patna-ito-ward-6-94-patna-ita-244-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharwan-kumar-daruka-amarpur-banka-cit-a-patna-ita-252-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amar-jyoti-industries-pvt-ltd-patna-income-tax-officer-ward-2-1-patna-ita-320-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashutosh-shah-patna-deputy-commissioner-circle-4-patna-ita-619-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeev-kumar-bihar-ito-ward-2-2-chapra-bihar-ita-191-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-shamim-uddin-gaya-income-tax-officer-ward-3-1-gaya-gaya-ita-43-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maya-devi-manoharpur-chaibasa-ito-ward-2-1-jamshedpur-ita-296-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maya-devi-manoharpur-chaibasa-ito-ward-2-1-jamshedpur-ita-298-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meera-sharan-jamshedpur-ito-2-1-jamshedpur-ita-313-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulamahemad-hamidulla-khan-pune-ito-ward-14-3-pune-ita-165-pun-2025</loc>
               <lastmod>2025-12-31T07:46:18.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagdish-raghunathji-lahoti-mumbai-assistant-commissioner-of-income-tax-circle-23-1-mumbai-ita-1998-mum-2025</loc>
               <lastmod>2025-12-31T07:45:09.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-akola-circle-akola-akola-the-akola-janata-commercial-co-operative-bank-ltd-akola-ita-189-nag-2025</loc>
               <lastmod>2026-01-01T18:12:49.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharada-electors-private-limited-pune-pcit-pune-3-pune-ita-1432-pun-2025</loc>
               <lastmod>2026-01-08T13:51:10.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vipin-pansari-jaipur-ito-ward-4-3-jaipur-jaipur-ita-683-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-6-1-jaipur-jaipur-babudeen-party-jaipur-ita-322-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-alwar-alwar-shri-baba-mohan-ramji-kalikholi-walamilkpur-gurjar-alwar-ita-744-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-alwar-alwar-shri-baba-mohan-ramji-kalikholi-walamilkpur-gurjar-alwar-ita-746-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/delhi-delhi-sma-goyal-jewellers-pvt-ltd-delhi-ita-5583-del-2024</loc>
               <lastmod>2026-01-06T09:19:15.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-3-2-4-muzaffarnagar-muzaffarnagar-shah-nawaz-rana-muzaffarnagar-ita-2865-del-2024</loc>
               <lastmod>2026-01-06T09:18:28.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-2-chennai-chennai-abdul-azeez-nagoor-gani-virudhachalam-ita-280-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayapriya-company-chennai-dcit-cen-cir-2-2-chennai-chennai-co-44-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-of-income-tax-central-circle-1-madurai-madurai-sri-jeyaprabha-jewellers-private-limited-madurai-ma-118-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/incometax-officer-chennai-exodus-marine-company-private-limited-chennai-ita-1691-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishnamoorthy-ravi-dharmapuri-ito-ward-1-dharmapuri-ita-1700-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-salem-govinda-rajulu-srinivasan-salem-ita-1245-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vedamurthy-chennai-acit-cnetral-cricle-1-4-chennai-ita-1712-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-vedamurthy-maya-chennai-acit-central-cricle-1-4-chennai-ita-1721-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aban-offshore-limited-chennai-dcit-intl-tax-1-1-chennai-ma-69-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assitant-commissioner-of-income-tax-corporate-circle-1-1-chennai-nungambakkam-chennai-m-s-cholamandalam-investment-and-finance-company-ltd-chennai-ita-652-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-v-babu-reddy-bangalore-dcit-central-circle-2-3-bangalore-ita-1127-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-v-babu-reddy-bangalore-dcit-central-circle-2-3-bangalore-ita-1129-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-n-gopala-heggade-huf-chikkmagalur-income-tax-officer-ward-1-chikmagalur-ita-699-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gowdahally-lingegowda-lakshmegowda-mandya-pr-cit-bengaluru-3-bengaluru-ita-924-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-4-bengaluru-bengaluru-devaraj-urs-educational-trust-for-backward-classes-kolar-ita-1549-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-amin-holdings-private-limited-formerly-known-as-m-s-slk-software-private-limited-bengaluru-the-assistant-commissioner-of-income-tax-special-range-6n-bangalore-ma-31-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shashikala-vinaykumar-mangaluru-asst-commissioner-of-income-tax-circle-1-1-and-tps-mangalore-mangaluru-ma-41-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prathamika-krishi-pattina-sahakara-sangaha-ltd-hassan-income-tax-officer-ward-2-hassan-ita-1141-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-srinivas-reddy-bengaluru-acit-central-circle-1-2-bengaluru-ita-624-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-srinivas-reddy-bengaluru-acit-central-circle-1-2-bengaluru-ita-625-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-srinivas-reddy-bengaluru-acit-central-circle-1-2-bengaluru-ita-629-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-c-raju-multi-speciality-hospital-bangalore-dcit-central-circle-2-4-bangalore-ita-1052-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/up-state-food-essential-commodities-corpn-ltd-lucknow-dy-commissioner-of-income-tax-office-6-lucknow-sa-3-lkw-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arpit-hospital-private-limited-allahabad-dcit-central-circle-allahabad-ita-13-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shervani-sugar-syndicate-limited-ghaziabad-dc-acit-2-allahabad-allahabad-ita-138-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-allahabad-jeevan-jyoti-charitable-trust-allahabad-ita-39-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-allahabad-jeevan-jyoti-charitable-trust-allahabad-ita-41-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baleshwar-nath-educational-society-bhadohi-centralized-processing-centre-bengaluru-ita-63-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navjeevan-pediatrics-private-limited-allahabad-deputy-commissioner-of-income-tax-allahabad-co-5-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shirish-jaiswal-pratagarh-ito-pratapgarh-pratapgarh-ita-161-alld-2024</loc>
               <lastmod>2026-01-09T09:47:59.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shashi-infra-construction-pvt-ltd-lucknow-ito-lucknow-ita-353-lkw-2023</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bala-prasad-patel-chhatarpur-income-tax-officer-chhatarpur-ita-139-jab-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/conwest-and-manjula-s-badani-jain-hospital-mumbai-cit-exemptions-mumbai-mumbai-ita-4517-mum-2025</loc>
               <lastmod>2025-12-26T06:22:24.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-wrad-1-3-new-delhi-aditya-antibiotics-pvt-ltd-delhi-ma-167-del-2025</loc>
               <lastmod>2026-01-13T09:16:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/international-green-scapes-ltd-new-delhi-dcit-circle-74-1-new-delhi-ita-2047-del-2024</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/omron-automation-private-limited-gurugram-dcit-circle-19-1-delhi-ita-3107-del-2024</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-2-1-ghaziabad-ghaziabad-sonal-narain-ghaziabad-ita-2797-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-commercial-co-op-bank-ltd-rajkot-gujarat-the-asstt-commr-of-income-tax-cir-2-1-rajkot-gujarat-ma-13-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-notified-area-surat-pr-cit-surat-surat-ita-246-srt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-notified-area-surat-pr-cit-surat-surat-ita-247-srt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arham-enterprise-dist-rajkot-ito-tds-ward-1-rajkot-rajkot-ita-227-rjt-2022</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-4-surat-surat-sahajanand-medical-technologies-limited-surat-ita-364-srt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-4-surat-surat-sahajanand-medical-technologies-limited-surat-ita-366-srt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-parishram-builders-veraval-the-pr-commissioner-of-income-tax-1-rajkot-ita-98-rjt-2021</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chunilal-mahadevbhai-sanja-morbi-the-principal-commissioner-of-income-tax-1-rajkot-ita-279-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amreli-modh-vanik-community-property-amreli-the-pr-cit-exemption-ahmedabad-ahmedabad-ita-360-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-acit-gandhidham-circle-gandhidham-softel-machines-limited-gandhidham-kutch-ita-175-rjt-2023</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mir-singh-bahadurgarh-ito-ward-3-rohtak-rohtak-ita-3084-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subashini-sood-south-delhi-dcit-new-delhi-ita-4077-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dheeraj-chaudhary-new-delhi-acit-central-circle-8-new-delhi-ita-6158-del-2018</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dheeraj-chaudhary-new-delhi-acit-central-circle-8-new-delhi-ita-6160-del-2018</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkateswarlu-chandu-delhi-deputy-commissioner-of-income-tax-circle-43-1-new-delhi-new-delhi-ita-3119-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nafees-ahmad-gonda-ito-ward-52-1-delhi-ita-4046-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-bhatia-huf-new-delhi-ito-ward-42-5-new-delhi-ita-7766-del-2019</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-1-hyderabad-united-developer-hyderabad-ita-453-hyd-2025</loc>
               <lastmod>2026-01-20T11:20:08.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rudraksh-professional-education-trust-jaipur-cit-exemption-jaipur-jaipur-ita-278-jpr-2025</loc>
               <lastmod>2026-01-20T07:18:45.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/neeraj-nath-mumbai-ito-ward-28-2-3-mumbai-ita-1519-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/priti-prajyot-potphode-palghar-income-tax-officer-ward-3-palghar-ita-4058-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-umakant-agrawal-mumbai-dy-asst-commissioner-of-income-tax-tax-central-circle-25-1-mumbai-ita-4524-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prudent-insurance-brokers-private-limited-mumbai-pcit-8-mumbai-ita-3186-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mangal-suresh-karkhanis-mumbai-ito-34-2-1-mumbai-co-155-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siddharth-bhasker-shah-mumbai-principle-commissioner-of-income-tax-27-mumbai-navi-mumbai-ita-2169-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-2-mumbai-m-s-viraj-profiles-private-limited-mumbai-ita-890-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/all-india-spices-exporters-forum-ernakulam-income-tax-officer-exemption-ward-ernakulam-ita-1072-coch-2024</loc>
               <lastmod>2025-12-25T07:45:23.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kartik-clothing-amp-fabrics-private-limited-ahmedabad-deputy-commissioner-of-income-tax-circle-2-1-1-ahmedabad-ita-119-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:23.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kundoly-krishnankutty-sunil-thrissur-income-tax-officer-ward-2-1-thrissur-ita-547-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chundayil-kalam-girijadevi-keralassery-ito-ward-1-amp-tps-palakkad-ita-564-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alzarafa-travel-amp-manpower-consultants-p-ltd-ernakulam-acit-central-circle-2-kochi-ita-575-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narakal-service-co-operative-bank-ltd-no-e91-ernakulam-ito-non-corp-ward2-4-amp-tps-cochin-ma-44-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narakal-service-co-operative-bank-ltd-no-e91-ernakulam-ito-non-corp-ward2-4-amp-tps-cochin-ma-46-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t1685-kulathurnaikkarpatti-primary-agricultural-cooperative-credit-society-pudukkottai-tamil-nadu-the-income-tax-officer-ward-1-pudukkottai-ita-1985-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/padmavathi-g-tirunelveli-ito-ward-2-cuddalore-ita-2063-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/helios-strategic-systems-limited-chennai-the-income-tax-officer-corporate-ward-2-3-chennai-ita-2082-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhargavi-keswani-indore-acit-central-ii-bhopal-itssa-90-ind-2024</loc>
               <lastmod>2025-12-25T07:45:25.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shankar-radhey-finance-investment-co-pvt-ltd-new-delhi-ito-ward-23-1-new-delhi-ita-1067-del-2019</loc>
               <lastmod>2025-12-25T07:45:26.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/whole-sale-cloth-merchant-association-kota-deputy-commissioner-of-income-tax-central-circle-kota-kota-ita-961-jpr-2024</loc>
               <lastmod>2025-12-25T07:45:20.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathamma-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-66-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathamma-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-67-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharvinder-singh-village-durali-commissioner-of-appeals-delhi-ita-1187-chandi-2024</loc>
               <lastmod>2025-12-25T07:45:18.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kumar-jain-rajnandgaon-rajnandgaon-income-tax-officer-ward-1-rajnandgaon-rajnandgaon-ita-516-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:18.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kumar-jain-rajnandgaon-rajnandgaon-income-tax-officer-ward-1-rajnandgaon-rajnandgaon-ita-517-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:18.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prabhudas-girdharlal-radhanpura-rajkot-the-ito-ward-2-1-3-rajkot-rajkot-ita-470-rjt-2025</loc>
               <lastmod>2025-12-25T07:45:19.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-sirsa-sh-mahabir-singh-sirsa-ita-900-chandi-2014</loc>
               <lastmod>2025-12-25T07:45:19.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-jaipur-royal-jewellers-jaipur-ita-196-jpr-2024</loc>
               <lastmod>2025-12-25T07:45:19.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-jaipur-jitendra-kumar-agarwal-jaipur-ita-197-jpr-2024</loc>
               <lastmod>2025-12-25T07:45:20.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/next-estate-projects-private-limited-mumbai-dcit-central-circle-5-1-mumbai-ita-460-mum-2024</loc>
               <lastmod>2025-12-25T07:45:22.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilipkumar-phoolchand-jain-mumbai-dcit-circle-20-1-mumbai-ita-3373-mum-2025</loc>
               <lastmod>2025-12-25T07:45:22.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-shobha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-77-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireedy-sudha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-83-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/binny-bansal-singapore-dcit-it-circle-1-1-bangalore-sa-97-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sukhminder-singh-chandigarh-income-tax-officer-ward-2-1-chandigarh-ita-278-chandi-2025</loc>
               <lastmod>2025-12-25T07:45:23.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sher-singh-sangrur-income-tax-officer-sangrur-ita-749-chandi-2025</loc>
               <lastmod>2025-12-25T07:45:23.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravdeep-singh-chandigarh-income-tax-officer-ward-4-patiala-ita-858-chandi-2025</loc>
               <lastmod>2025-12-25T07:45:23.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-venugopalakrishna-credit-cooperative-society-limited-bangalore-income-tax-officer-ward-5-2-4-bangalore-ita-1313-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/water-works-engineering-coimbatore-ito-corp-ward-1-1-coimbatore-ita-837-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/decision-minds-india-pvt-ltd-bangalore-dcit-corporate-circle-1-1-chennai-ittpa-67-chny-2024</loc>
               <lastmod>2025-12-25T07:45:25.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-pvt-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-257-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-pvt-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-258-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avaada-sustainable-rjproject-private-limited-gautam-budha-nagar-up-ito-5-1-1-g-budh-nagar-noida-up-ita-4884-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-shiv-sewak-vridh-ashram-delhi-cit-exemption-delhi-ita-1174-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/simla-chemicals-pvt-ltd-delhi-dcit-circle-22-2-delhi-ita-1913-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-artex-textile-private-limited-delhi-ita-5005-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranveer-singh-agra-income-tax-officer-ward-2-1-2-agra-ita-238-agr-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baboo-lal-nimoria-mathura-income-tax-officer-3-1-mathura-ita-261-agr-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-garg-noida-dcit-central-circle-2-noida-ita-1392-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puneet-kulthia-delhi-dcit-central-circle-14-delhi-ita-1145-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krrish-realtech-pvt-ltd-jasola-district-center-jcit-osd-jhandewalan-extn-ita-3050-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gynia-holding-ltd-new-delhi-dcit-new-delhi-co-342-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gynia-holding-ltd-new-delhi-dcit-new-delhi-co-343-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/newbury-holding-ltd-new-delhi-dcit-new-delhi-co-349-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/newbury-holding-ltd-new-delhi-dcit-new-delhi-co-350-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bennett-williamson-engineers-ltd-new-delhi-dcit-new-delhi-co-32-del-2016</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2914-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/delfin-finance-p-ltd-new-delhi-ito-ward-7-1-new-delhi-ita-2958-del-2019</loc>
               <lastmod>2025-12-25T08:00:34.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakam-infrastructure-pvt-ltd-delhi-ito-ward-21-1-delhi-ita-1180-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eagle-jewels-private-limited-karol-bagh-new-delhi-the-assistant-commissioner-of-income-tax-circle-8-2-delhi-delhi-ita-1562-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/turner-broadcasting-system-asia-pacific-inc-georgia-deputy-commissioner-of-income-tax-new-delhi-ita-1997-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-rastogi-new-delhi-pcit-ghaziabad-ita-844-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-p-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-256-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-kumar-jain-new-delhi-dcit-central-circle-7-new-delhi-ita-3406-del-2023</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hemant-dhawan-delhi-income-tax-officer-ward-58-3-delhi-delhi-ita-5625-del-2024</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/credulity-solutions-pvt-ltd-new-delhi-ito-ward-13-3-new-delhi-ita-966-del-2024</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wns-business-consulting-services-pvt-ltd-mumbai-dcit-new-delhi-ita-3353-del-2017</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajni-kumar-wife-of-shri-brig-narender-kumar-h-no-394-sector-21-gurgaonn-gurgaon-the-income-tax-officer-ward-3-1-gurgaon-gurgaon-ita-3188-del-2023</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agilent-technologies-international-private-limited-manesar-gurgaon-the-deputy-commissioner-of-income-tax-circle-1-1-gurgaon-ita-3684-del-2024</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enormous-nivesh-p-ltd-new-delhi-acit-central-circle-13-new-delhi-ita-570-del-2019</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chirag-kirpal-delhi-assistant-commissioner-of-income-tax-international-taxation-gurgaon-ita-656-del-2025</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jsw-industrial-gases-limited-mumbai-deputy-commissioner-of-income-tax-circle-4-3-1-bengaluru-bengaluru-ita-1382-bang-2025</loc>
               <lastmod>2025-12-05T10:42:48.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nts-technology-services-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore-ittpa-1527-bang-2024</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kiran-reddy-visireddy-hyderabad-dcit-circle-12-1-hyderabad-ita-1131-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-5-1-hyderabad-net-net-ventures-pvt-ltd-hyderabad-ita-385-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/federation-of-a-p-minority-educational-institutions-hyderabad-ito-ward-5-1-hyderabad-sa-33-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-grob-werke-gmbh-co-kg-germany-the-assistant-commissioner-of-income-tax-intl-txn-circle-vizag-visakhapatnam-ita-176-viz-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sampathi-venkata-subbaiah-tirupati-dcit-central-circle-tirupati-ita-455-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navodaya-mutually-aided-co-operative-thrift-society-limited-udamgadda-ito-ward-8-2-hyderabad-ita-334-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varis-kishorchandra-rupabhinda-mumbai-asst-commissioner-of-income-tax-central-circle-4-3-mumbai-mumbai-ita-3379-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bcp-iv-india-pll-pte-ltd-singapore-deputy-commissioner-of-income-tax-int-tax-circle-1-2-2-mumbai-adit-cpc-bengaluru-mumbai-ita-709-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bcp-iv-india-pll-pte-ltd-singapore-deputy-commissioner-of-income-tax-int-tax-circle-1-2-2-mumbai-adit-cpc-bengaluru-mumbai-ita-710-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-salasar-investments-limited-nariman-point-mumbai-income-tax-officer-ward-3-3-2-mumbai-ita-3486-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-appukuttan-panikassery-mumbai-income-tax-officer-circle-3-kalyan-ita-3558-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-k-shah-huf-mumbai-income-tax-officer-ward-41-2-mumbai-ita-3630-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/labtop-instruments-private-limited-vasai-addl-cit-11-1-mumbai-mumbai-ita-4916-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-kalayn-jamini-industries-private-limited-badlapur-ita-6081-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barclays-bank-plc-mumbai-the-commissioner-of-income-tax-appeals-55-mumbai-ita-1840-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/savannah-lifestyle-private-limited-mumbai-maharashtra-national-faceless-appellate-centre-new-delhi-ita-2673-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vachaspati-educational-trust-thane-cit-exemptions-pune-pune-ita-1539-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-it-2-1-2-mumbai-mumbai-deloitte-touche-tohmatsu-india-llp-mumbai-ita-1713-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kuldeep-kaur-haryana-haryana-income-tax-officer-ward-2-ambala-haryana-ita-297-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gowripatnam-primary-agricultural-cooperative-credit-society-limited-gowripatnam-ito-ward-1-tadepalligudem-sa-21-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srini-pharmaceuticals-private-limited-hyderabad-dcit-central-circle-2-3-hyderabad-ita-1121-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-lakshmana-rao-huf-srikakulam-wealth-tax-officer-ward-1-srikakulam-ma-19-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotha-kanthaiah-karimnagar-ito-ward-2-karimnagar-ita-1259-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkata-hanumantha-rao-yaka-hyderabad-ito-ward-15-1-hyderabad-ita-1080-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khaja-mohmmed-ghousuddin-hyderabad-ito-ward-11-1-hyderabad-ita-387-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pavan-kumar-gadia-hyderabad-ito-ward-8-1-hyderabad-ita-624-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ivrcl-indore-gujarat-tollways-limited-hyderabad-dcit-circle-2-1-hyderabad-ita-760-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/telugu-neravu-srikalahasti-income-tax-officer-ward-1-chittoor-ita-1160-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gnanasekaran-manikandan-hyderabad-ito-ward-7-1-hyderabad-ita-404-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satya-niranjana-murthy-alla-hyderabad-income-tax-officer-ward-1-sangareddy-ita-476-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-ramakrishna-high-school-committee-kadapa-cit-exemption-hyderabad-ita-1021-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-ramakrishna-high-school-committee-kadapa-cit-exemption-hyderabad-ita-1022-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-veeranjaneya-swamy-nithya-annadaanam-trust-kadapa-cit-exemption-hyderabad-ita-1029-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kurumurthy-swamy-devasthanam-mahabubnagar-cit-exemption-hyderabad-ita-1044-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-kumar-pejjai-chilakaluripeta-income-tax-officer-ward-2-1-guntur-ita-350-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awana-tour-and-travels-pvt-ltd-noida-acit-circle-5-1-1-noida-ita-6078-del-2024</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-izhar-mohammed-ismail-chaudhary-mumbai-ito-ward-1-2-mumbai-ita-3149-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotak-mahindra-bank-limited-mumbai-dcit-2-3-1-mumbai-ita-4630-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/loreal-india-private-limited-mumbai-ito-mumbai-ita-6623-mum-2024</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagdish-raghunathji-lahoti-mumbai-assistant-commissioner-of-income-tax-circel-23-1-mumbai-ita-1999-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/femina-concept-marketing-retail-trading-textiles-co-private-limited-thane-income-tax-officer-ward-5-1-1-mumbai-ita-6940-mum-2024</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commssioner-of-income-tax-central-circle-3-3-mumbai-mumbai-m-s-welspun-enterprises-limited-mumbai-ita-1676-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commssioner-of-income-tax-central-circle-3-3-mumbai-mumbai-m-s-welspun-enterprises-limited-mumbai-ita-1677-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commssioner-of-income-tax-central-circle-3-3-mumbai-mumbai-m-s-welspun-enterprises-limited-mumbai-ita-1678-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commssioner-of-income-tax-central-circle-3-3-mumbai-mumbai-m-s-welspun-enterprises-limited-mumbai-ita-1763-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-fortune-gourmet-specialities-private-limited-mumbai-acit-circle-6-3-1-mumbai-ita-4191-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamala-pitaram-choudhary-mumbai-ito-ward-28-2-1-mumbai-ita-4940-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tamaasha-studio-foundation-mumbai-cit-e-mumbai-ita-4943-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-5-4-mumbai-mr-abhay-n-manudhane-resolution-professional-of-m-s-housing-development-infrastruture-ltd-mumbai-ma-125-mum-2023</loc>
               <lastmod>2025-12-25T12:25:26.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mithun-babu-prasad-jaiswal-hyderabad-ito-ward-8-1-hyderabad-ita-66-hyd-2025</loc>
               <lastmod>2025-12-25T12:25:26.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/biophore-india-pharmaceuticals-private-limited-hyderabad-dcit-circle-1-1-hyderabad-ita-729-hyd-2025</loc>
               <lastmod>2025-12-25T12:25:26.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-siraj-haji-mohd-yasin-abala-yavatmal-ito-ward-1-yavatmal-yavatmal-ita-320-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alankar-real-estates-private-limited-girish-heights-near-lic-square-sadar-nagpur-dcit-acit-circle-2-nagpur-aayakar-bhavan-telankhedi-road-civil-lines-nagpur-ita-330-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shankar-saybu-rakhewar-pune-ito-ward-2-nanded-ita-1031-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-arunkumar-pandit-pune-dcit-circle-3-pune-ita-1926-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zls-foundation-pune-the-commissioner-of-income-tax-exemption-pune-pune-ita-1939-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meenakshi-traders-chennai-ito-ncw-22-1-chennai-ita-1957-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vipendra-ravindra-mandal-thane-income-tax-officer-ward-22-3-6-mumbai-ita-1819-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shri-mahabir-prasad-legal-heir-ms-parul-kansaria-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru-ita-412-bang-2024</loc>
               <lastmod>2025-12-25T12:25:24.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sun-valley-food-amp-beverafges-p-ltd-bangalore-ito-ward-6-1-1-bangalore-ita-300-bang-2025</loc>
               <lastmod>2025-12-25T12:25:24.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nayan-builders-and-developers-private-limited-mumbai-ito-wd-7-2-3-mumbai-ita-2310-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shri-mahabir-prasad-legal-heir-ms-parul-kansaria-bengaluru-dcit-central-circle-1-3-baengaluru-co-6-bang-2024</loc>
               <lastmod>2025-12-25T12:25:25.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-19-1-mumbai-anish-piyush-kothari-mumbai-ita-3927-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashodhan-shanti-realtors-mumbai-acit-central-circle-2-3-mumbai-mumbai-ita-4159-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manju-bherulal-jain-mumbai-ito-2-1-mumbai-ita-4303-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avinash-ashok-chavan-mumbai-income-tax-officer-mumbai-ita-4530-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-patwa-chembur-west-mumbai-income-tax-officer-27-1-1-mumbai-vashi-navi-mumbai-ita-4592-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nilesh-shirish-mehta-mumbai-income-tax-officer-ward-42-1-3-mumbai-ita-4807-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anish-piyush-kothari-mumbai-dcit-19-1-mumbai-co-166-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jamal-mohideen-haroon-imran-khan-chennai-ito-ncw-1-2-chennai-ita-1963-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cryptopy-technologies-private-limited-bangalore-dcit-circle-5-5-1-bangalore-ita-1416-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mathikumar-educational-trust-sivagangai-cit-exemptions-chennai-ita-2000-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-international-airport-limited-cochin-dcit-corporate-circle-1-1-cochin-ita-724-coch-2023</loc>
               <lastmod>2025-12-25T12:25:27.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pedne-taluka-farmers-service-co-operative-society-limited-pedne-income-tax-officer-ward-2-2-panaji-ita-198-pan-2025</loc>
               <lastmod>2025-12-25T12:25:27.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharatbhai-raghavbhai-jograna-bhavnagar-the-ito-ward-1-1-bhavnagar-ita-1345-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-shanti-kurrey-durg-durg-ito-1-5-bhilai-bhilai-ita-532-rpr-2025</loc>
               <lastmod>2025-12-25T12:25:28.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-1-ahmedabad-ahmedabad-arvind-fashions-limited-ahmedabad-ita-757-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-1-ahmedabad-ahmedabad-arvind-fashions-limited-ahmedabad-ita-758-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohol-nagari-sahakari-patpurvatha-sanstha-maryadit-solapur-ito-ward-2-pandharpur-ita-1331-pun-2025</loc>
               <lastmod>2025-12-25T12:25:29.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohol-nagari-sahakari-patpurvatha-sanstha-maryadit-solapur-ito-ward-2-pandharpur-ita-1332-pun-2025</loc>
               <lastmod>2025-12-25T12:25:29.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-nashik-jilha-mahila-sahakari-bank-limited-nashik-acit-circle-1-nashik-ita-1373-pun-2025</loc>
               <lastmod>2025-12-25T12:25:29.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-manoj-n-pere-aurangabad-ito-ward-1-1-aurangabad-aurangabad-ita-743-pun-2025</loc>
               <lastmod>2025-12-25T12:30:22.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-manoj-n-pere-aurangabad-ito-ward-1-1-aurangabad-aurangabad-ita-744-pun-2025</loc>
               <lastmod>2025-12-25T12:30:22.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tirupati-engineers-and-contructions-sangrur-ito-sangrur-ita-138-chandi-2025</loc>
               <lastmod>2025-12-25T12:30:23.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendra-kumar-dheer-tikamgarh-income-tax-officer-ward-tikamgarh-ita-39-jab-2025</loc>
               <lastmod>2025-12-25T12:30:23.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-singh-chauhan-noida-ito-ward-2-5-noida-ita-2561-del-2023</loc>
               <lastmod>2025-12-25T12:30:23.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balbir-singh-new-delhi-acit-circle-43-1-civic-center-ita-1097-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minakshi-cotex-barwani-acit-dcit-khandwa-ita-214-ind-2025</loc>
               <lastmod>2025-12-25T12:30:26.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wardha-education-society-wardha-income-tax-officer-ward-2-wardha-ita-13-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-haryana-dy-commissioner-of-income-tax-delhi-ita-3196-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-arulmigu-ekambaranathar-temple-kanchipuram-ito-ward-2-exemptions-chennai-ita-1913-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natarajan-murugan-tuticorin-ito-ward-1-2-tuticorin-ita-1935-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/couppammal-pondicherry-ito-ward-3-puducherry-ita-1939-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-agastya-gurukulam-public-charitable-trust-chennai-cit-exemptions-chennai-ita-376-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-arorvansh-sewa-sadan-parshuram-chowk-hissar-road-sirsa-haryana-cit-exemptions-room-no-1-5th-floor-c-r-building-himalaya-marg-sec-17-e-chandigarh-chandigarh-ita-3486-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarkun-solar-private-limited-new-delhi-ito-ward-22-3-new-delhi-ita-3803-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oc-sweaters-llp-mehrauli-ward-29-5-new-delhi-civic-centre-ita-4363-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zta-infratech-pvt-ltd-new-delhi-dcit-central-circle-meerut-ita-4496-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vivek-motor-finance-limited-meerut-uttar-pradesh-income-tax-officer-ito-ward-1-2-4-meerut-meerut-uttar-pradesh-ita-5022-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/unistar-biotech-limited-delhi-income-tax-officer-ward-27-1-delhi-delhi-ita-5052-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narender-singh-makkar-gurgaon-ito-ward-3-1-gurgaon-ita-2484-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagdish-malhotra-new-delhi-acit-circle-16-1-jhandewalan-ita-4546-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-15-delhi-delhi-prem-arora-delhi-ita-540-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-17-2-hyd-hyderabad-vibha-agrotech-ltd-hyd-hyderabad-ita-289-hyd-2016</loc>
               <lastmod>2025-12-25T12:20:46.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ace-tyres-private-limited-hyderabad-acit-central-circle-1-2-hyderabad-ita-1088-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exel-rubber-private-limited-k-v-rangareddy-acit-central-circle-1-2-hyderabad-ita-1109-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-hyderabad-b-t-t-industries-private-limited-hyderabad-ita-512-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mumbai-k-k-ventura-mumbai-ita-5331-mum-2024</loc>
               <lastmod>2025-12-25T12:20:43.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karsankumar-adaji-mali-mumbai-income-tax-officer-20-2-1-mumbai-ita-4806-mum-2025</loc>
               <lastmod>2025-12-25T12:20:43.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atamjeet-singh-sandhu-mohali-mohali-ito-ward-2-1-chandigarh-chandigarh-ita-644-chandi-2025</loc>
               <lastmod>2025-12-25T12:20:43.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/threepence-craft-new-delhi-ito-ward-44-2-new-delhi-ita-5410-del-2019</loc>
               <lastmod>2025-12-25T12:20:44.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saket-agarwal-delhi-income-tax-officer-ward-45-2-delhi-delhi-ita-6116-del-2024</loc>
               <lastmod>2025-12-25T12:20:44.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/forcepoint-international-technology-limited-noida-acit-circle-int-taxation-1-3-1-new-delhi-ita-976-del-2023</loc>
               <lastmod>2025-12-25T12:15:30.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dalmia-bros-pvt-ltd-new-delhi-dcit-circle-7-1-new-delhi-ita-1145-del-2024</loc>
               <lastmod>2025-12-25T12:15:30.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-4-2-new-delhi-continental-construction-ltd-new-delhi-ita-3561-del-2024</loc>
               <lastmod>2025-12-25T12:15:30.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kareena-anil-rohera-mumbai-income-tax-officer-ward-22-2-1-mumbai-ita-2704-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nashit-suhail-anshari-mumbai-income-tax-officer-ward-30-1-1-mumbai-ita-4416-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sika-properties-pvt-ltd-mumbai-ito-ward-3-3-2-mumbai-ita-4817-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-vikas-associates-private-limited-delhi-ita-1367-del-2025</loc>
               <lastmod>2025-12-25T12:20:44.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanak-chand-tayal-faridabad-haryana-deputy-commissioner-of-income-tax-central-circle-2-faridabad-faridabad-haryana-ita-1613-del-2025</loc>
               <lastmod>2025-12-25T12:20:44.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-delhi-usha-rani-delhi-ita-2286-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-atul-jain-delhi-dcit-central-circle-29-delhi-ita-3201-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/six-continents-hotels-inc-usa-the-assistant-commissioner-of-income-tax-circle-3-1-2-international-tax-delhi-new-delhi-ita-360-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarfaraj-hussain-janangirabad-bulandshahr-ito-ward-2-3-2-bulandshahar-bulandshahar-ita-5133-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanti-devi-kushwaha-bharatpur-acit-circle-4-2-1-farrukhabad-ma-5-agr-2025</loc>
               <lastmod>2025-12-25T12:20:46.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajeet-pratap-singh-legal-heir-of-devendra-singh-jadon-sirsaganj-income-tax-officer-ward-2-2-1-firozabad-ma-7-agr-2025</loc>
               <lastmod>2025-12-25T12:20:46.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-4-3-1-mumbai-mohit-bharatiya-mumbai-ita-3850-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohol-nagari-sahakari-patpurvatha-sanstha-maryadit-mohol-income-tax-officer-ward-2-pandharpur-pandharpur-co-24-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohol-nagari-sahakari-patpurvagha-sanstha-maryadit-mohol-income-tax-officer-ward-2-pandharpur-pandharpur-co-25-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-kumar-sharma-bhind-income-tax-officer-2-1-gwalior-gwalior-ita-233-agr-2025</loc>
               <lastmod>2025-12-25T12:15:33.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aneesh-traders-jvpd-scheme-mumbai-income-tax-officer-circle-17-1-1-mumbai-kautilya-bhavan-mumbai-ita-1298-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhavesh-karamshi-thakkar-mumbai-dcit-circle-41-2-1-mumbai-ita-148-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aakash-ramesh-kothari-mumbai-ito-ward-20-1-1-mumbai-ita-4057-mum-2025</loc>
               <lastmod>2025-12-25T12:20:41.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-pandurang-sansthan-deulgaon-mali-mehkar-ito-ward-2-exemp-nagpur-nagpur-ita-487-nag-2024</loc>
               <lastmod>2025-12-25T12:20:41.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-r-farms-private-limited-nagpur-the-income-tax-officer-ward-2-2-nagpur-nagpur-ita-251-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gajanan-prasana-adiwasi-majoor-kamgar-sahkari-sanstha-gondia-ito-ward-1-gondia-gondia-ita-346-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/annuva-infrastructure-private-limited-nagpur-the-income-tax-officer-ward-4-4-nagpur-nagpur-ita-84-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-laxmi-nagari-sahakari-patsanstha-maryadit-jalgaon-ito-ward-1-4-jalgaon-jalgaon-ita-1122-pun-2025</loc>
               <lastmod>2025-12-25T12:20:41.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-appu-dada-neje-dudhganga-gr-bigar-sheti-sah-pat-sanstha-mry-dattawad-kolhapur-income-tax-officer-ichalkaranji-ita-1908-pun-2025</loc>
               <lastmod>2025-12-25T12:20:41.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-abdul-hai-hyderabad-income-tax-officer-ward-4-1-hyderabad-ma-130-hyd-2022</loc>
               <lastmod>2025-12-25T12:15:31.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-jalna-jalna-vikram-tea-processor-private-limited-jalna-ita-2285-pun-2024</loc>
               <lastmod>2025-12-25T12:15:32.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1442-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasantrao-naik-shikshan-prasarak-mandal-aurangabad-cit-exemption-pune-ita-1886-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-balasaheb-ingale-ahmednagar-ito-ward-1-ahmadnagar-ita-127-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balaji-laxmanrao-killarikar-aurangabad-income-tax-officer-ward-2-3-aurangabad-ita-910-pun-2025</loc>
               <lastmod>2025-12-25T12:20:42.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/umashanker-bishambharnath-sharma-jetpur-dist-rajkot-the-ito-ward-1-2-3-rajkot-rajkot-ita-303-rjt-2025</loc>
               <lastmod>2025-12-25T12:20:42.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/altisource-business-solutions-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-1-1-1-bangalore-bengaluru-sa-99-bang-2025</loc>
               <lastmod>2025-12-25T12:20:42.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-3-4-kolkata-khetawat-properties-limited-kolkata-ita-2679-kol-2024</loc>
               <lastmod>2025-12-25T12:20:42.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-3-4-kolkata-rameswara-infrastructures-ltd-kolkata-ita-2693-kol-2024</loc>
               <lastmod>2025-12-25T12:20:42.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sodexo-india-services-private-limited-mumbai-13-2-2-mumbai-ita-1639-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/heda-marbles-private-limited-kishangarh-income-tax-officer-ward-2-kishangarh-kishangarh-ita-185-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-yadav-baran-income-tax-officer-ward-baran-ita-714-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vimal-kumar-jain-near-khade-ganeshji-mandir-ito-ward1-2-kota-ito-ward-kota-ita-426-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-mutha-jaipur-ito-ward-6-1-jaipur-ncrb-statue-circle-jaipur-ita-536-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raghav-dangayach-jaipur-ito-ward-4-1-jpr-jaipur-ita-993-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nirmal-kumar-jain-kota-acit-kota-itssa-10-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-prakash-jain-kota-acit-kota-itssa-11-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-prakash-jain-kota-acit-kota-itssa-14-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koshal-kishor-sharma-jaipur-dcit-intl-tax-jaipur-jaipur-ita-861-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-b-s-enteprises-jaipur-acit-circle-6-jaipur-ita-725-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/markuli-ramachandra-vani-hassan-income-tax-officer-ward-1-tps-hassan-ita-1366-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sha-pratapchand-pukharaj-and-company-vijayapur-income-tax-officer-ward-1-tps-bijapur-ita-2547-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramaiah-pushpavathi-bengaluru-dcit-circle-4-3-1-bengaluru-ita-855-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-venkatesh-helavar-bengaluru-karnataka-deputy-commissioner-of-income-tax-circle-2-1-1-bengaluru-ita-866-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-nayak-bengaluru-income-tax-officer-ward-5-3-3-bengaluru-ita-941-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-amin-holdings-private-limited-formerly-known-as-m-s-slk-software-private-limited-bengaluru-the-assistant-commissioner-of-income-tax-special-range-6-bangalore-ma-30-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cen-cir-2-2-chennai-chennai-jayapriya-company-chennai-ita-1252-chny-2025</loc>
               <lastmod>2026-01-23T13:23:49.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganpatbhai-chaturbhai-patel-gandhinagar-the-ito-ward-2-gandhinagar-ita-1342-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:24.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/divyang-dipakkumar-vyas-ahmedabad-the-dy-cit-central-circle-1-4-ahmedabad-ita-1176-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnibhai-bhogilal-desai-kheda-the-ito-ward-5-nadiad-ita-533-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurashtra-dasha-modh-vanik-naranpura-association-ahmedabad-the-cit-exemption-ahmedabad-ita-1391-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/budhiman-enterprise-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-1-ahmedabad-ita-1513-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnikant-raichand-shah-ahmedabad-the-ito-ward-1-3-1-ahmedabad-ita-1326-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chaitanya-prakashchandra-dangi-ahmedabad-the-ito-ward-2-2-1-ahmedabad-ita-570-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-jashwantrai-bhuta-nashik-ito-ward-1-1-nashik-ita-1503-pun-2025</loc>
               <lastmod>2026-02-18T11:08:59.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manubhai-babalbhai-patel-vadodara-the-ito-ward-1-2-1-vadodara-ita-605-ahd-2024</loc>
               <lastmod>2025-12-31T08:08:02.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asit-somabhai-patel-unjha-the-ito-ward-1-patan-ita-695-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:28.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-nadiad-omprakash-devilal-shah-nadiad-ita-1547-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:31.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dineshkumar-nemichand-jain-ahmedabad-ito-ward-3-2-6-ahmedabad-ahmedabad-ita-781-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:20.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-harshadkumar-thakkar-ahmedabad-ito-ward-1-lunawada-ita-1338-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trine-infracon-llp-ahmedabad-the-dy-cit-circle-3-2-ahmedabad-ita-1397-ahd-2024</loc>
               <lastmod>2025-11-11T10:11:07.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alpesh-sureshbhai-patel-sadhli-asst-commissioner-of-income-tax-circle-3-1-vadodara-vadodara-ita-1290-ahd-2025</loc>
               <lastmod>2025-11-28T05:57:08.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kashtbhanjan-education-and-charitable-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-339-ahd-2025</loc>
               <lastmod>2025-11-11T10:15:32.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kothari-agritech-private-limited-solapur-dcit-circle-1-solapur-ita-2392-pun-2024</loc>
               <lastmod>2026-02-28T10:18:32.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameshbhai-harilal-patel-pune-acit-central-circle-1-1-pune-pune-itssa-7-pun-2025</loc>
               <lastmod>2026-03-02T10:26:33.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-chennai-ms-meera-arun-legal-rep-of-dr-a-m-arun-chennai-ita-832-chny-2022</loc>
               <lastmod>2026-03-10T10:04:20.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-chennai-ms-meera-arun-legal-rep-of-dr-a-m-arun-chennai-ita-834-chny-2022</loc>
               <lastmod>2026-04-20T08:13:05.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raghav-technology-p-ltd-new-delhi-ito-ward-20-4-new-delhi-ita-8304-del-2019</loc>
               <lastmod>2026-05-06T11:38:45.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rotomag-motors-amp-controls-p-ltd-anand-the-dy-cit-anand-circle-anand-ita-796-ahd-2025</loc>
               <lastmod>2026-05-04T09:31:59.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kripa-ram-vyas-gwalior-ito-gwalior-ita-216-agr-2025</loc>
               <lastmod>2025-10-08T05:50:17.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-maheswari-bharatpur-ito-ward-4-2-1-farrukhabad-ita-222-agr-2025</loc>
               <lastmod>2025-10-08T05:50:17.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arihant-vastushilp-propcon-private-limited-pune-ito-ward-1-1-pune-ita-1242-pun-2025</loc>
               <lastmod>2025-10-08T05:50:18.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-m-s-nuwave-e-solutions-p-ltd-new-delhi-ita-3676-del-2011</loc>
               <lastmod>2025-10-08T05:50:18.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hn-safal-infra-developer-pvt-ltd-on-behalf-of-safal-org-pvt-ltd-ahmedabad-principal-commissioner-of-income-tax-ahmedabad-ahmedabad-ita-737-ahd-2024</loc>
               <lastmod>2025-10-08T05:50:20.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/torrent-investments-limited-formerly-known-as-torrent-investments-private-limited-ahmedabad-the-pr-cit-ahmedabad-3-ahmedabad-ita-1094-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:21.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kulbir-singh-mohali-income-tax-officer-ward-6-4-mohali-mohali-ita-1240-chandi-2024</loc>
               <lastmod>2025-10-08T05:50:21.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhupesh-gupta-nalagarh-himachal-pradesh-acit-central-circle-shimla-himachal-pradesh-ita-441-chandi-2025</loc>
               <lastmod>2025-10-08T05:50:21.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dynaspede-integrated-systems-private-limited-salem-tamil-nadu-deputy-commissioner-of-income-tax-salem-ita-1860-chny-2024</loc>
               <lastmod>2025-10-08T05:50:21.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ghayathri-vidyalaya-trust-chennai-cit-exemptions-chennai-ita-1098-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-vijayalakshmi-athipattu-ito-nc2-6-1-chennai-ma-127-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viswanathan-jayaraman-chennai-addl-cit-central-circle-1-chennai-bma-5-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyani-maxion-wheels-private-limited-pune-assistant-commissioner-of-income-tax-circle-8-pune-pune-ita-1297-pun-2025</loc>
               <lastmod>2025-10-08T05:50:22.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitendra-kumar-jaipur-ito-ward-1-3-jaipur-jaipur-ita-1107-jpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitendra-kumar-jaipur-ito-ward-1-3-jaipur-jaipur-ita-1108-jpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/christ-educational-and-welfare-minority-trust-patna-cpc-bengaluru-ita-58-pat-2025</loc>
               <lastmod>2025-10-08T05:50:16.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-dehradun-halliburton-offshore-services-inc-maharastra-ita-187-ddn-2024</loc>
               <lastmod>2025-10-08T05:50:16.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maxxis-rubber-india-pvt-ltd-ahmedabad-the-pr-cit-ahmedabad-1-ahmedabad-ita-1129-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:16.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-babulal-patel-mehsana-the-ito-ward-1-mehsana-ita-854-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:17.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siddhivinayak-steels-thane-income-tax-officer-ward-3-3-thane-thane-ita-3138-mum-2025</loc>
               <lastmod>2025-10-08T05:50:17.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pushtiseva-foundation-mumbai-commissioner-of-income-tax-exemptions-mumbai-ita-4607-mum-2025</loc>
               <lastmod>2025-10-08T05:55:07.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-4-patna-dakbanglow-chauraha-patna-krishna-seeds-sp-verma-road-patna-ita-164-pat-2025</loc>
               <lastmod>2025-10-08T05:55:04.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohit-goel-new-delhi-dcit-circle-43-1-new-delhi-co-87-del-2025</loc>
               <lastmod>2025-10-08T05:55:04.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-23-2-1-mumbai-mumbai-mig-co-op-housing-society-group-ii-limited-mumbai-ita-4576-mum-2025</loc>
               <lastmod>2025-10-08T05:55:21.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradip-popatlal-katariya-ahilyanagar-ito-ward-1-ahilyanagar-ahilyanagar-ita-1496-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cian-agro-industries-amp-infrastructure-limited-nagpur-acit-it-circle-1-pune-ita-676-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukeshkumar-chandulal-dalwadi-anand-the-acit-circle-1-3-now-circle-1-1-1-vadodara-ita-529-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:22.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/orion-pest-solutions-private-limited-kolkata-ito-circle-11-1-kolkata-kolkata-ita-1455-kol-2025</loc>
               <lastmod>2025-10-08T05:55:23.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-joy-alukkas-india-p-ltd-cochin-the-acit-cochin-ita-38-coch-2017</loc>
               <lastmod>2025-10-08T05:55:23.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/netink-technologies-private-limited-bhopal-dcit-acit-3-1-bhopal-ita-155-ind-2025</loc>
               <lastmod>2025-10-08T05:55:23.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yajuvendra-arjunbhai-dodiya-ahmedabad-the-ito-ward-3-3-5-ahmedabad-ita-428-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:09.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilipkumar-sohanlal-maheshwari-ahmedabad-the-dy-cit-circle-1-1-1-ahmedabad-ita-29-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:16.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-2-1-1-vadodara-aaykar-bhawan-gujarat-narmada-valley-fertilizer-chemicals-limited-narmadanagar-ita-970-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:19.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mastrin-pharmaceutivals-p-ltd-patna-acit-patna-ita-104-pat-2013</loc>
               <lastmod>2025-10-08T05:55:11.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-city-union-bank-kumbakonam-pcit-madurai-ita-1479-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-4-mumbai-mumbai-radhamohan-marketing-private-limited-mumbai-ita-1600-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anwar-ismail-agwan-mumbai-the-income-tax-officer-ward-24-1-2-mumbai-ita-2518-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manisha-kamal-khetan-mumbai-deputy-commissioner-of-income-tax-central-circle-3-4-mumbai-mumbai-ita-2698-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-thenu-silks-puliampatti-acit-central-circle-2-coimbatore-sa-61-chny-2025</loc>
               <lastmod>2025-10-08T05:55:26.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manohar-manak-alloys-private-limited-grant-road-east-mumbai-central-circle-3-2-mumbai-nariman-point-mumbai-ita-56-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manohar-manak-alloys-private-limited-grant-road-east-mumbai-central-circle-3-2-mumbai-nariman-point-mumbai-ita-58-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manohar-manak-alloys-private-limited-grant-road-east-mumbai-central-circle-3-2-mumbai-nariman-point-mumbai-ita-59-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-stanford-developers-neemrana-alwar-income-tax-officer-behror-ita-405-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:27.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-24-1-new-delhi-sourabh-logistics-pvt-ltd-new-delhi-ita-1060-del-2023</loc>
               <lastmod>2025-10-08T05:50:19.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1918-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1923-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1980-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1981-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1982-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1983-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1984-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chanda-shrawan-khetawat-kolkata-ito-ward-28-1-kolkata-ita-1159-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/flywire-payments-corporation-boston-massachusetts-acit-cir-1-1-kolkata-ita-498-kol-2021</loc>
               <lastmod>2025-10-08T06:00:21.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raghupati-mercantiles-private-limited-west-bengal-income-tax-officer-ward-49-1-kolkata-kolkata-ita-320-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suggest-vinimay-pvt-ltd-raipur-ito-5-1-kolkata-ita-432-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/perfect-filaments-limited-mumbai-principal-commissioner-of-income-tax-circle-4-mumbai-ita-3501-mum-2025</loc>
               <lastmod>2025-10-08T06:00:21.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-anil-baladahre-gondia-the-income-tax-officer-panvel-ita-1521-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/beegeey-realtors-pvt-ltd-kolkata-pr-cit-central-2-kolkata-ita-790-kol-2025</loc>
               <lastmod>2025-10-08T06:00:22.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/life-eternal-trust-nashik-cit-exemption-pune-ita-916-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/epiroc-charitable-foundation-pune-cit-e-pune-pune-ita-375-pun-2025</loc>
               <lastmod>2025-10-08T06:00:23.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rasiklal-meghjibhai-patel-rajkot-income-tax-officer-ward-1-2-1-rajkot-ita-904-rjt-2024</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shitalben-prashantbhai-faldu-rajkot-acit-circle-2-2-1-rajkot-rajkot-ita-365-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/padmaben-kantilal-ranpara-rajkot-income-tax-officer-ward-2-1-2-rajkot-rajkot-ita-516-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-ceramics-chitradurga-income-tax-officer-ward-1-chitradurga-ita-1064-bang-2025</loc>
               <lastmod>2025-10-08T06:15:28.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-chimna-co-op-agri-service-society-ltd-punjab-jao-the-income-tax-officer-ward-1-jagraon-punjab-ita-422-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-6-new-delhi-three-c-universal-developers-pvt-ltd-new-delhi-ma-168-del-2022</loc>
               <lastmod>2025-10-08T06:15:28.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-1-4-kolkata-kolkata-adarsh-heights-pvt-ltd-kolkata-ita-1867-kol-2024</loc>
               <lastmod>2025-10-08T06:15:29.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-gangtok-krishna-prasad-siliguri-ita-1406-kol-2025</loc>
               <lastmod>2025-10-08T06:15:29.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/incometax-officer-exemptions-tirunelveli-thoothukudi-nazareth-diocesan-trust-association-india-thoothukudi-ita-1811-chny-2025</loc>
               <lastmod>2025-10-08T06:15:27.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k677-the-tirupur-co-operative-primary-agriculture-and-rural-development-bank-ltd-rural-dev-bank-ltd-tirupur-the-income-tax-officer-ward-1-2-tirupur-tirupur-ita-1826-chny-2025</loc>
               <lastmod>2025-10-08T06:15:27.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acharya-shri-anand-rishiji-jain-shraman-sanghiya-trust-ahmednagar-cit-exemption-pune-ita-319-pun-2025</loc>
               <lastmod>2025-10-08T06:15:26.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-nathalal-arjanbhai-nageshri-patan-the-ito-ward-2-1-jamnagar-ita-919-rjt-2024</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/savitaben-nathalal-vadi-jamnagar-income-tax-officer-ward-1-3-jamnagar-jamnagar-ita-426-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/church-of-our-lady-of-immaculate-conception-mumbai-income-tax-officer-exemption-ward-1-2-mumbai-ita-4999-mum-2025</loc>
               <lastmod>2025-10-08T17:55:18.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-ward-4-2-3-ahmedabad-ahmedabad-nikulbhai-chaturbhai-patel-huf-gandhinagar-ita-267-ahd-2025</loc>
               <lastmod>2025-10-08T17:55:24.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sonthalia-capital-private-limited-kolkata-dcit-circle-7-2-kolkata-ita-958-kol-2025</loc>
               <lastmod>2025-10-08T07:55:09.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parsan-brothers-kolkata-dcit-circle-36-kolkata-ita-795-kol-2025</loc>
               <lastmod>2025-10-08T07:55:07.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranjan-kumar-sharma-east-champaran-assessment-unit-ptn-w-27-2-income-tax-department-delhi-ita-64-pat-2025</loc>
               <lastmod>2025-10-08T07:55:04.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parijat-commodities-private-limited-hazaribagh-ito-ward-13-3-kolkata-ita-549-kol-2025</loc>
               <lastmod>2025-10-08T07:55:04.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-moorthy-puliampatty-acit-central-circle-2-coimbatore-ita-1367-chny-2025</loc>
               <lastmod>2025-10-08T07:55:10.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-thenu-silks-puliampatti-acit-central-circle-2-coimbatore-ita-1373-chny-2025</loc>
               <lastmod>2025-10-08T07:55:14.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tinich-sahkari-ganna-samiti-limited-basti-ito-basti-ita-294-lkw-2023</loc>
               <lastmod>2025-10-08T09:55:14.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashwani-kumar-udhampur-addl-cit-range-2-jammu-ao-jammu-ita-311-asr-2023</loc>
               <lastmod>2025-10-08T09:55:09.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surinder-kaur-through-legal-heir-sh-ajay-partap-dhalpur-income-tax-officer-ward-kullu-kullu-ita-500-chandi-2025</loc>
               <lastmod>2025-10-08T09:55:04.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikram-jain-bengaluru-deputy-commissioner-of-income-tax-circle-7-2-1-bangalore-ita-1791-bang-2025</loc>
               <lastmod>2025-10-08T11:55:05.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-dwarka-amarsang-murubha-sumaniya-village-nageshwar-ita-350-rjt-2025</loc>
               <lastmod>2025-10-08T11:55:07.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-private-limited-tilak-marg-acit-central-circle-4-delhi-acit-central-circle-ita-3053-del-2023</loc>
               <lastmod>2025-10-08T11:55:27.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baroda-youth-federation-vadodara-the-cit-exemption-ahmedabad-ita-633-ahd-2025</loc>
               <lastmod>2025-10-08T11:55:11.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudhevan-muralidharan-erode-ito-ward-1-1-erode-ita-1980-chny-2025</loc>
               <lastmod>2025-10-08T11:55:09.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/safali-mahendrakumar-patel-anand-the-ito-ward-4-anand-ita-488-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:09.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajsila-stone-crusher-sidhi-incometax-officer-ward-2-rewa-ita-121-jab-2024</loc>
               <lastmod>2025-10-08T13:55:11.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-cauvery-souharda-credit-sahakari-sangha-niyamitha-bengaluru-income-tax-officer-ward-1-1-1-bengaluru-sa-94-bang-2025</loc>
               <lastmod>2025-10-08T13:55:07.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharda-bal-kalyan-samiti-jabalpur-income-tax-officer-exemption-ita-161-jab-2023</loc>
               <lastmod>2025-10-08T13:55:17.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandrakant-atmaram-acharya-ahmedabad-ito-wd-3-patan-patan-ita-1355-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:12.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurashtra-cement-limited-erstwhile-m-s-villa-trading-company-private-limited-bachbay-reclamation-dcit-1-3-2-mumbai-maharishi-karve-road-ita-2481-mum-2025</loc>
               <lastmod>2025-10-08T15:55:12.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/haribhai-shankarbhai-chaudhary-banaskantha-the-ito-ward-1-palanpur-ita-606-ahd-2025</loc>
               <lastmod>2025-10-08T15:55:13.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-filaments-private-limited-mumbai-dcit-cc-3-thane-thane-itssa-797-mum-2025</loc>
               <lastmod>2025-10-08T17:23:07.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-nariyani-jaipur-acit-circle-5-jaipur-ita-1532-jpr-2024</loc>
               <lastmod>2025-10-08T15:55:23.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indrajit-ramchandra-jagtap-maharashtra-ito-tds-ward-kolhapur-ito-tds-ward-kolhapur-ita-570-pun-2025</loc>
               <lastmod>2025-10-08T17:55:08.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ultra-corpotech-p-l-employee-group-gratuity-cum-life-assurance-scheme-pune-ito-exemption-ward-1-2-pune-pune-ita-1667-pun-2025</loc>
               <lastmod>2025-10-08T17:55:15.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-veena-gupta-delhi-ita-3150-del-2025</loc>
               <lastmod>2025-10-09T14:30:54.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumari-ghaziabad-income-tax-officer-ghaziabad-ita-3289-del-2025</loc>
               <lastmod>2025-10-09T14:30:54.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-ita-2189-mum-2025</loc>
               <lastmod>2025-10-12T16:53:34.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandini-foods-private-limited-kolhapur-asst-commissioner-of-income-tax-central-circle-2-2-mumbai-itssa-1203-mum-2025</loc>
               <lastmod>2025-10-09T14:25:50.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-5-4-mumbai-mr-abhay-n-manudhane-resolution-proffessional-of-housing-development-infrastructure-ltd-mumbai-ma-14-mum-2023</loc>
               <lastmod>2025-10-08T19:55:21.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalamkari-designs-private-limited-delhi-dy-cit-cc-04-delhi-co-44-del-2024</loc>
               <lastmod>2025-10-08T21:55:20.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rhv-enterprise-private-limited-gandhinagar-the-ito-ward-1-gandhinagar-ita-1440-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:18.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vipan-kumar-thamman-derabassi-income-tax-officer-ward-2-5-chandigarh-chandigarh-ita-502-chandi-2024</loc>
               <lastmod>2025-10-08T13:55:15.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tif-foundation-chandigarh-cit-exemptions-chandigarh-ita-635-chandi-2025</loc>
               <lastmod>2025-10-08T13:55:14.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-rajpura-m-s-rajpura-properties-rajpura-ita-843-chandi-2019</loc>
               <lastmod>2025-10-08T09:55:05.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-fatehabad-fatehabad-rakesh-nagpal-fatehabad-ita-60-chandi-2025</loc>
               <lastmod>2025-10-09T14:20:57.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-power-training-institute-faridabad-haryana-cit-exemptions-chandigarh-chandigarh-ita-515-chandi-2025</loc>
               <lastmod>2025-10-09T14:20:57.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-ashok-kumar-haridwar-ito-haridwar-ita-107-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cir-27-1-haldia-sri-rudraprasad-mandal-medinipur-ma-82-kol-2025</loc>
               <lastmod>2025-10-09T14:20:58.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cental-circle-2-3-kolkata-lumino-industries-limited-merlin-acropolis-e-k-t-co-57-kol-2025</loc>
               <lastmod>2025-10-09T14:20:58.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brijlal-wadhwani-balaghat-dilip-kumar-harchandani-assessing-officer-balaghat-ita-196-jab-2024</loc>
               <lastmod>2025-10-08T17:55:04.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rajesh-auto-merchandise-pvt-ltd-kolkata-dcit-central-circle-4-3-kolkata-ita-1054-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suman-forwarding-agency-private-ltd-howrah-dcit-circle-13-1-kolkata-ita-1432-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajal-lefin-and-commercial-pvt-ltd-kolkata-i-t-o-ward-1-3-kolkata-ita-87-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barik-biswas-basirhat-acit-circle-49-1-2-kolkata-ma-37-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barik-biswas-basirhat-acit-circle-49-1-2-kolkata-ma-40-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barik-biswas-basirhat-acit-circle-49-1-2-kolkata-ma-41-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rinki-oil-extruction-pvt-ltd-rajim-raipur-income-tax-officer-1-1-raipur-raipur-ita-322-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samarpit-seva-sanstha-sukma-dhule-ito-ward-jagdalpur-jagdalpur-ita-457-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samarpit-seva-sanstha-sukma-dhule-ito-ward-jagdalpur-jadalpur-ita-463-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-ranjan-dcit-central-circle-1-2-ahmedabad-aaykar-bhawan-ashram-road-janki-dharmik-patel-navrangpura-ahmedabad-itssa-20-ahd-2024</loc>
               <lastmod>2025-10-09T14:20:54.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/c-l-shah-charitable-trust-vadodara-the-cit-exemption-ahmedabad-ita-337-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:54.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akhil-anjana-kelavani-mandal-gandhinagar-the-cit-exemption-ahmedabad-ita-363-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaipal-jain-haryana-dcit-central-circle-karnal-ita-4914-del-2024</loc>
               <lastmod>2025-10-08T19:55:15.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agilent-technologies-india-private-limited-district-centre-jasola-the-deputy-commissioner-of-income-tax-delhi-ita-3853-del-2024</loc>
               <lastmod>2025-10-08T19:55:15.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/badalpur-charity-trust-mumbai-income-tax-officer-exemption-1-1-mumbai-ita-2510-mum-2025</loc>
               <lastmod>2025-10-08T17:55:12.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/synorich-jewels-private-limited-community-centre-janakpuri-assessing-officer-ward-22-4-delhi-ita-2684-del-2023</loc>
               <lastmod>2025-10-08T21:55:10.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reliance-ritu-kumar-pvt-ltd-earlier-known-as-ritika-pvt-ltd-new-delhi-deputy-commissioner-of-income-tax-central-circle-04-new-delhi-co-38-del-2024</loc>
               <lastmod>2025-10-08T21:55:19.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-tripathi-ambikapur-income-tax-officer-ambikapur-ita-528-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:44.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendra-prasad-yadav-dipadihkalan-ito-1-ambikapur-income-tax-office-ambikapur-ita-530-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:44.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-kumar-singh-kolkata-acit-cir-37-1-kolkata-ita-692-kol-2024</loc>
               <lastmod>2025-10-09T14:25:45.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahul-bhowmick-legal-heir-of-fullara-bhowmick-deceased-burdwan-ito-ward-1-1-burdwan-ita-701-kol-2025</loc>
               <lastmod>2025-10-09T14:25:45.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shantadurga-multi-purpose-souharda-sahakari-niyamit-belagavi-income-tax-officer-ward-2-belagavi-ita-203-pan-2025</loc>
               <lastmod>2025-10-09T14:25:48.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-synthetics-limited-bhiwandi-dcit-cc-3-thane-thane-itssa-2206-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-filaments-private-limited-mumbai-dcit-cc-3-thane-thane-itssa-796-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-filaments-private-limited-mumbai-dcit-cc-3-thane-thane-itssa-798-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-4-2-1-mumbai-draeger-safety-india-pvt-ltd-mumbai-ma-135-mum-2024</loc>
               <lastmod>2025-10-09T14:25:49.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-212-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-dcit-tds-raipur-raipur-ita-222-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-tds-raipur-raipur-secl-central-stores-tan-jbps03090d-korba-ita-288-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-bilaspur-bilaspur-secl-bilaspur-bilaspur-ita-299-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-kumar-agrawal-burhanpur-joint-commissioner-of-income-tax-osd-central-1-indore-ita-714-ind-2024</loc>
               <lastmod>2025-10-09T14:20:59.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-p-ergo-employee-credit-co-operative-society-maryadit-nagpur-ito-ward-3-4-nagpur-nagpur-ita-252-nag-2025</loc>
               <lastmod>2025-10-09T14:21:00.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-mahendra-kumar-goyal-sikar-acit-central-circle-3-jaipur-jaipur-ita-500-jpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nv-projects-private-limited-mumbai-deputy-commissioner-of-income-tax-circle-1-2-2-mumbai-ita-1418-mum-2025</loc>
               <lastmod>2025-10-09T14:20:56.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-hemiben-kanjibhai-malaviya-charitable-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-1410-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munjal-auto-industries-limited-vadodara-gujarat-deputy-commissioner-of-income-tax-circle-2-1-1-vadodara-vadodara-gujarat-ita-271-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:57.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ludhiana-rajesh-gupta-prop-m-s-shri-balaji-trading-co-ludhiana-ita-459-chandi-2025</loc>
               <lastmod>2025-10-09T14:20:57.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-fatehabad-fatehabad-rakesh-nagpal-fatehabad-ita-59-chandi-2025</loc>
               <lastmod>2025-10-09T14:20:57.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-taneja-developers-infrastructure-panipat-ltd-new-delhi-dcit-new-delhi-ita-2409-del-2015</loc>
               <lastmod>2025-10-09T14:20:55.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/skyline-engineering-contracts-india-pvt-ltd-new-delhi-dcit-new-delhi-ita-3382-del-2017</loc>
               <lastmod>2025-10-09T14:20:55.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kabelschlepp-india-private-limited-bangalore-deputy-commissioner-of-income-circle-4-3-1-bangalore-ittpa-2201-bang-2024</loc>
               <lastmod>2025-10-09T14:20:55.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-ambika-metaliks-pvt-ltd-howrah-acit-central-circle-3-4-kolkata-ita-469-kol-2025</loc>
               <lastmod>2025-10-09T14:20:55.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-200-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:55.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-201-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:55.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-2-1-1-vadodara-vadodara-truform-techno-products-private-limited-nagpur-ita-1776-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/briya-enterprise-limited-ahmedabad-the-ito-ward-1-1-3-ahmedabad-ita-2062-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sureshkumar-prabhulal-thakkar-banaskantha-the-dy-cit-circle-gandhinagar-gandhinagar-ita-1348-ahd-2025</loc>
               <lastmod>2025-10-09T14:25:47.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manohar-manak-alloys-private-limited-grant-road-east-mumbai-central-circle-3-2-mumbai-nariman-point-mumbai-ita-55-mum-2025</loc>
               <lastmod>2025-11-13T10:21:00.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-atul-kumar-bansal-new-delhi-acit-new-delhi-ita-1696-del-2017</loc>
               <lastmod>2025-10-08T06:10:29.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-income-tax-department-pace-tel-systems-pvt-ltd-delhi-ita-956-del-2024</loc>
               <lastmod>2025-10-08T06:10:29.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-atul-kumar-bansal-new-delhi-ita-2600-del-2017</loc>
               <lastmod>2025-10-08T06:10:29.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vetaleshwar-shikshan-sanstha-latur-cit-exemption-pune-pune-ita-451-pun-2025</loc>
               <lastmod>2025-10-08T06:10:30.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dev-anand-sahu-raipur-raipur-ito-1-1-raipur-raipur-ita-472-rpr-2025</loc>
               <lastmod>2025-10-08T06:10:30.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-delhi-kiran-ahuja-delhi-ita-80-del-2025</loc>
               <lastmod>2025-10-08T06:10:31.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dy-commissioner-of-income-tax-central-circle-1-3-ahmedabad-sadbhav-engineering-ltd-ahmedabad-ma-74-ahd-2025</loc>
               <lastmod>2025-10-08T06:10:31.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gayatri-anand-education-society-up-ito-ward-exemption-ghaziabad-ita-1003-del-2024</loc>
               <lastmod>2025-10-08T06:10:31.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akhilesh-singh-bhadauria-delhi-ito-ward-58-2-delhi-ita-2349-del-2024</loc>
               <lastmod>2025-10-08T06:10:32.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-kumar-choradia-jaipur-acit-central-circle-2-jaipur-jaipur-ita-977-jpr-2025</loc>
               <lastmod>2025-10-08T06:10:32.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-kumar-choradia-jaipur-acit-central-circle-2-jaipur-jaipur-ita-978-jpr-2025</loc>
               <lastmod>2025-10-08T06:10:32.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-tukaram-raundal-pune-the-deputy-commissioner-of-income-tax-central-circle-1-2-pune-ita-1634-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ag-derco-belting-india-private-limited-ghaziabad-cit-a-delhi-25-delhi-ita-2101-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-tukaram-raundal-pune-the-deputy-commissioner-of-income-tax-central-circle-1-2-pune-ita-1637-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-cc2-ludhiana-ludhiana-ab-alcobev-private-limited-delhi-delhi-co-17-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-cc2-ludhiana-ludhiana-ab-alcobev-private-limited-delhi-delhi-co-18-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijender-anjaan-panchkula-income-tax-officer-ward-no-5-panchkula-ita-430-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-mittal-huda-ellenabad-income-tax-office-sirsa-ita-94-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:30.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-prabhlal-kabra-ahmedabad-the-income-tax-officer-ward-1-1-3-ahmedabad-ita-832-ahd-2023</loc>
               <lastmod>2025-10-08T06:06:31.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-prabhulal-kabra-ahmedabad-the-income-tax-officer-ward-1-1-3-ahmedabad-ita-833-ahd-2023</loc>
               <lastmod>2025-10-08T06:06:31.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevashrey-foundation-nashik-cit-exemption-pune-ita-1647-pun-2025</loc>
               <lastmod>2025-10-08T06:06:28.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subhadra-foundation-pune-maharashtra-commissioner-of-income-tax-exemption-pune-maharashtra-ita-1744-pun-2025</loc>
               <lastmod>2025-10-08T06:06:28.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subhadra-foundation-pune-maharashtra-commissioner-of-income-tax-exemption-pune-maharashtra-ita-1745-pun-2025</loc>
               <lastmod>2025-10-08T06:06:28.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ismail-abdulaziz-lakhani-bhavnagar-ito-ward-1-1-bhavnagar-ita-803-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:29.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahatma-gandhi-nagri-sahakari-pat-sanstha-mydt-udgir-latur-income-tax-officer-ward-1-latur-latur-ita-670-pun-2025</loc>
               <lastmod>2025-10-08T06:06:29.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lakhvir-kaur-mohali-dcit-acit-cen-2-chandigarh-ita-1165-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:29.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/schneider-electric-systems-india-private-limited-chennai-national-faceless-assessment-centre-jao-acit-corporate-circle-3-1-chennai-ita-2757-chny-2024</loc>
               <lastmod>2025-10-08T06:06:29.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kanhaiya-lal-saraf-ambikapur-cg-the-income-tax-officer-ambikapur-ambikapur-cg-ita-172-rpr-2017</loc>
               <lastmod>2025-10-08T06:06:29.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-ludhiana-ludhiana-ab-alcobev-private-limited-delhi-ita-360-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:29.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandan-bansal-panchkula-commissioner-of-income-tax-appeals-delhi-ita-759-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:30.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thambu-sami-rep-by-l-h-mr-senthil-kumar-cuddalore-ito-ward-2-cuddalore-ita-986-chny-2025</loc>
               <lastmod>2025-10-08T06:00:23.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-2-cuddalore-thambu-sami-rep-by-lh-mr-senthil-kumar-cuddalore-co-68-chny-2025</loc>
               <lastmod>2025-10-08T06:00:23.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saha-medi-services-pvt-ltd-kolkata-i-t-o-ward-1-1-kolkata-ita-1118-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intensive-khadi-and-rural-development-centre-kirnahar-income-tax-officer-exemptions-ward-2-1-durgapur-durgapur-ita-762-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/appollo-tyres-ltd-cochin-the-dcit-cor-circle-1-1-kochi-ittpa-743-coch-2019</loc>
               <lastmod>2025-10-08T06:00:23.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pahalampur-samabay-krishi-unnayan-samity-ltd-hooghly-ito-ward-23-1-hooghly-ita-887-kol-2025</loc>
               <lastmod>2025-10-08T06:00:23.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harjeet-singh-chhabra-raipur-raipur-ito-ward-1-raipur-erst-ito-1-3-raipur-raipur-ita-469-rpr-2025</loc>
               <lastmod>2025-10-08T06:00:24.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santosh-kumar-soni-ambikapur-sarguja-income-tax-officer-ward-3-korba-korba-chhattisgarh-ita-495-rpr-2025</loc>
               <lastmod>2025-10-08T06:00:24.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-mumbai-mgn-agro-properties-private-limited-mumbai-ita-3759-mum-2024</loc>
               <lastmod>2025-10-08T06:00:24.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/seenappa-chandra-shekar-bengaluru-income-tax-officer-ward-4-2-3-bengaluru-ita-22-bang-2025</loc>
               <lastmod>2025-10-08T06:00:24.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kisan-seva-shikshan-sanstha-bubnal-income-tax-officer-exemption-ward-kolhapur-kolhapur-ita-2802-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-bahubali-vidyapeetha-kolhapur-cit-exemption-pune-pune-ita-149-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashwant-educational-services-pune-cit-exemption-pune-ita-1629-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-lorgan-lifestyle-ltd-pune-ito-ward14-4-pune-pune-ita-215-pun-2025</loc>
               <lastmod>2025-10-08T06:10:34.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/schneider-electric-systems-india-private-limited-chennai-assistant-commissioner-of-income-tax-corporate-circle-3-1-chennai-ita-2754-chny-2024</loc>
               <lastmod>2025-10-08T06:00:19.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-ludhiana-deepankar-jain-ludhiana-ita-183-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:19.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-singal-huf-new-delhi-deputy-commissioner-of-income-tax-central-circle-1-chandigarh-chandigarh-ita-221-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:20.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satyapal-singh-chauhan-huf-ambala-cantt-income-tax-officer-ward-4-ambala-income-tax-office-ambala-ita-715-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:20.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ishvatham-kolkata-i-t-o-ward-28-1-kolkata-ita-1120-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chaktentul-skus-ltd-durgapur-ito-ward-1-1-durgapur-ita-1464-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-builders-and-developers-pune-acit-circle-panvel-navi-mumbai-ita-2726-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-pankaj-verma-lucknow-dcit-range-1-lucknow-ita-390-lkw-2020</loc>
               <lastmod>2025-10-08T06:10:27.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-4-patna-dakbanglow-chauraha-patna-krishna-seeds-sp-verma-road-patna-co-6-pat-2025</loc>
               <lastmod>2025-10-08T06:10:28.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-income-tax-officer-ward-3-1-gangtok-gangtok-kailash-agarwal-gangtok-ma-90-kol-2025</loc>
               <lastmod>2025-10-08T06:10:28.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-enterprises-mumbai-dy-asst-commissioner-of-income-tax-circle-41-1-1-mumbai-mumbai-ita-4365-mum-2025</loc>
               <lastmod>2025-10-08T06:10:28.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jay-maharashtra-co-op-credit-society-limited-mumbai-ito-19-1-5-mum-ita-3856-mum-2025</loc>
               <lastmod>2025-10-08T06:10:28.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raghavendra-kumar-kopalle-hyderabad-income-tax-officer-ward-5-3-1-bangalore-ita-2416-bang-2024</loc>
               <lastmod>2025-10-08T06:10:28.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sportking-india-ltd-new-delhi-jcit-circle-9-1-new-delhi-ita-2223-del-2018</loc>
               <lastmod>2025-10-08T06:10:29.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjuman-i-islam-charities-for-educational-and-social-advancement-of-women-and-children-mumbai-assistant-commissioner-of-income-tax-exem-circle-1-mumbai-ita-4648-mum-2025</loc>
               <lastmod>2025-10-08T06:10:29.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ants-studio-pvt-ltd-ahmedabad-the-dcit-central-circle-2-2-ahmedabad-itssa-124-ahd-2021</loc>
               <lastmod>2025-10-08T06:06:31.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ants-studio-pvt-ltd-ahmedabad-the-dcit-central-circle-2-2-ahmedabad-itssa-126-ahd-2021</loc>
               <lastmod>2025-10-08T06:06:32.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-gupta-parwanoo-himachal-pradesh-income-tax-officer-parwanoo-parwanoo-himachal-pradesh-ita-912-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:32.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raghavendra-kumar-kopalle-hyderabad-income-tax-officer-ward-5-3-1-bangalore-ita-2415-bang-2024</loc>
               <lastmod>2025-10-08T06:06:32.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dharapuram-agricultural-producers-cooperative-marketing-society-limited-tirupur-the-income-tax-officer-ward-2-4-tirupur-tirupur-ita-1671-chny-2025</loc>
               <lastmod>2025-10-08T06:06:33.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nandigram-krashi-awam-gram-vikas-sanstha-suga-nanded-dcit-exemption-circle-aurangabad-ita-1762-pun-2024</loc>
               <lastmod>2025-10-08T06:06:33.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arulmigu-devi-karumariamman-thirukoil-chennai-dcit-exemptions-chennai-ita-1678-chny-2025</loc>
               <lastmod>2025-10-08T06:06:33.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-circle-8-pune-pune-shri-aslam-badshah-shaikh-pune-ita-2355-pun-2024</loc>
               <lastmod>2025-10-08T06:06:33.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1687-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bahubali-kallappa-kabadge-sangli-miraj-ito-ward-5-sangli-sangli-ita-392-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-yadav-jahanabad-nfac-delhi-delhi-ita-216-pat-2025</loc>
               <lastmod>2025-10-08T05:55:24.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-venus-parkland-co-operative-housing-service-society-ltd-ahmedabad-the-ito-ward-3-3-5-ahmedabad-ita-1347-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:24.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zeba-zubair-khan-mumbai-income-tax-officer-42-1-4-mumbai-ita-4129-mum-2025</loc>
               <lastmod>2025-10-08T05:55:22.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sri-sri-paranjyothi-yogi-vemanna-ashrama-trust-north-bangalore-kalyananagar-s-o-bangalore-commissioner-of-income-tax-exemptions-bangalore-unity-building-annexe-mission-road-bangalore-ita-1123-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubli-ita-1358-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harendra-sharma-morena-income-tax-officer-2-2-gwalior-gwalior-ita-332-agr-2025</loc>
               <lastmod>2025-10-08T05:55:27.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-hanumant-pakshighar-charitable-trust-ujalvav-bhavnagar-the-cit-exemption-ahmedabad-ita-221-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:27.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satpal-yadav-jaipur-dcit-central-circle-1-jaipur-ita-1066-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:28.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satpal-yadav-jaipur-dcit-central-circle-1-jaipur-ita-1068-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:28.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satpal-yadav-jaipur-dcit-central-circle-1-jaipur-ita-1071-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:28.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-delhi-ireo-private-limited-delhi-ita-438-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopal-singh-gurgaon-ito-ward-1-3-gurgaon-ita-2194-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-ireo-residencies-company-private-limited-delhi-ita-441-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-ireo-hospitality-company-private-limited-delhi-ita-450-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-delhi-ireo-private-limited-delhi-ita-455-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aggarwal-abhushan-private-limited-delhi-dcit-circle-1-1-delhi-national-faceless-appeal-centre-delhi-new-delhi-ita-712-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sakshi-roongta-benefit-trust-rajeev-gandhi-nagar-ito-ward-1-2-kota-ita-385-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagvan-sahay-meena-jaipur-ito-wd-7-1-jaipur-ita-524-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:18.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saket-bansal-patna-jcit-central-circle-16-new-delhi-ita-2166-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhishek-bansal-patna-jcit-central-circle-16-new-delhi-ita-2167-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-bazel-international-limited-new-delhi-ita-2171-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-tukaram-raundal-pune-dcit-cc-1-2-pune-pune-sa-9-pun-2025</loc>
               <lastmod>2025-10-08T05:55:27.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maharashtra-airport-development-company-limited-mumbai-acit-circle-3-2-1-mumbai-ita-37-mum-2024</loc>
               <lastmod>2025-10-25T13:37:54.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jackson-square-aviation-ireland-limited-successor-of-connolly-aviation-capital-1-limited-and-connolly-aviation-capital-3-limited-new-delhi-dcit-int-tax-circle-2-2-2-delhi-ita-1856-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/primat-capital-2019-ii-designated-activity-company-delhi-dcit-intl-tax-circle-2-2-2-delhi-ita-1857-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/concentrix-cvg-customer-management-group-inc-united-states-of-america-assistant-commissioner-of-income-tax-circle-1-2-1-international-taxation-delhi-ita-1892-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/west-iii-engines-ireland-limited-foreign-deputy-commissioner-of-income-tax-international-tax-circle-3-1-1-delhi-ita-2008-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/berach-aviation-leasing-limited-ireland-acit-int-tax-circle-1-1-2-new-delhi-new-delhi-ita-1291-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1730-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-delhi-ita-1508-del-2025</loc>
               <lastmod>2025-11-11T10:20:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1801-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-new-delhi-ita-1515-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subria-six-ltd-delhi-acit-int-tax-circle-3-1-2-delhi-ita-1161-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-18-ltd-delhi-acit-int-tax-circle-1-2-2-delhi-ita-1162-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-19-ltd-ireland-acit-circle-1-2-2-intl-tax-delhi-ita-1192-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilipsinh-ranjitsinh-chauhan-vadodara-the-ito-ward-1-3-1-vadodara-ita-1542-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-chandrakant-chinchnikar-pune-cit-a-11-pune-ita-1700-pun-2025</loc>
               <lastmod>2025-11-11T10:11:03.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-katni-katni-aditya-agrawal-katni-ita-200-jab-2024</loc>
               <lastmod>2025-11-11T10:11:03.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-4-ahmedabad-ahmedabad-shailesh-kantilal-mistry-ahmedabad-itssa-43-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subria-two-ltd-delhi-acit-intl-tax-circle-3-1-2-delhi-ita-1202-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aptree-aviation-trading-2-co-ltd-ireland-dcit-intl-tax-circle-1-1-1-delhi-ita-1203-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1904-co-limited-new-delhi-acit-cirlce-1-3-1-int-taxation-delhi-ita-1206-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1301-co-ltd-ireland-acit-international-taxation-circle-1-3-1-new-delhi-new-delhi-ita-1272-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-5158-ireland-limited-ireland-dcit-international-taxation-circle-1-1-1-new-delhi-new-delhi-ita-1286-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gandak-aviation-leasing-limited-ireland-acit-international-taxation-circle-1-3-1-new-delhi-new-delhi-ita-1289-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dipti-jagdish-satwani-mumbai-ao-mumbai-ita-3669-mum-2025</loc>
               <lastmod>2025-11-11T10:11:05.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suruchi-purwar-mumbai-ito-27-3-1-mumbai-mumbai-co-106-mum-2025</loc>
               <lastmod>2025-11-11T10:11:06.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/taluka-shikshan-prasarak-mandali-sindagi-bijapur-income-tax-officer-ward-3-bijapur-ita-1727-bang-2025</loc>
               <lastmod>2025-11-11T10:11:06.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tirupur-vision-rotary-trust-tirupur-acit-exemptions-coimbatore-ita-1102-chny-2025</loc>
               <lastmod>2025-11-11T10:11:06.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maditssia-trade-convention-center-madurai-cit-exemptions-chennai-ita-1919-chny-2025</loc>
               <lastmod>2025-11-11T10:11:06.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-the-institute-of-chartered-shipbrokers-chennai-ito-exmeptions-ward-1-chennai-ita-1927-chny-2025</loc>
               <lastmod>2025-11-11T10:11:07.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-the-institute-of-chartered-shipbrokers-chennai-ito-exemptions-ward-3-chennai-ita-1928-chny-2025</loc>
               <lastmod>2025-11-11T10:11:07.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-institute-of-chartered-shipbrokers-chennai-ito-exemptions-ward-2-chennai-ita-1930-chny-2025</loc>
               <lastmod>2025-11-11T10:11:07.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-3-ahmedabad-ahmedabad-ashokkumar-babulal-bambharoliya-ahmedabad-ita-1130-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-central-circle-2-3-ahmedabad-ahmedabad-arvindkumar-babulal-bambharoliya-ahmedabad-ita-1131-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-balvantrai-brahmbhatt-ahmedabad-the-pr-cit-central-ahmedabad-ita-1157-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-balvantrai-brahmbhatt-ahmedabad-the-pr-cit-central-ahmedabad-ita-1158-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-17-limited-ireland-acit-circle-1-2-2-int-tax-delhi-sa-506-del-2025</loc>
               <lastmod>2025-11-11T10:15:36.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/st-joseph-capuchin-service-society-ghaziabad-acit-exemption-ghaziabad-ita-1635-del-2024</loc>
               <lastmod>2025-11-11T10:15:36.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/spirit-global-constructions-private-limited-new-delhi-acit-central-circle-15-new-delhi-ita-3821-del-2024</loc>
               <lastmod>2025-11-11T10:15:36.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sirvi-mahila-mandal-kalamboli-raigad-cit-exemption-pune-pune-ita-2016-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/solo-research-foundation-pune-cit-exemption-pune-ita-217-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-balasaheb-wagh-welfare-foundation-niphad-cit-exemption-pune-pune-ita-682-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/government-printing-press-employee-credit-co-operative-society-ltd-pune-ito-ward-7-1-pune-pune-ita-793-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-noida-saraswati-ammal-education-and-charitable-trust-chennai-ita-2288-del-2023</loc>
               <lastmod>2025-11-11T10:15:33.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-noida-noida-saraswati-ammal-education-and-charitable-trust-chennai-ita-2291-del-2023</loc>
               <lastmod>2025-11-11T10:15:34.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramakrishna-gavanahally-chikmagalur-income-tax-officer-ward-1-chikmagalur-ita-1756-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adhunik-technology-pvt-ltd-new-delhi-acit-central-circle-18-new-delhi-ita-8847-del-2019</loc>
               <lastmod>2025-11-11T10:15:30.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radheshyam-village-sevda-ashta-commissioner-of-income-tax-appeals-delhi-ita-666-ind-2024</loc>
               <lastmod>2025-11-11T10:15:30.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hira-dausa-commissioner-of-income-tax-dausa-ita-34-jpr-2024</loc>
               <lastmod>2025-11-11T10:15:31.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/janak-crane-pvt-ltd-new-delhi-dcit-circle-13-1-new-delhi-ita-7378-del-2018</loc>
               <lastmod>2025-11-11T10:11:09.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-18-new-delhi-sant-lal-aggarwal-jhajjar-ita-2410-del-2022</loc>
               <lastmod>2025-11-11T10:11:09.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-jhandewalan-sant-lal-aggarwal-bahadurgarh-ita-772-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meera-trinkle-sevabhavi-sanstha-pune-cit-exemption-pune-ita-2473-pun-2024</loc>
               <lastmod>2025-11-11T10:15:32.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kolte-patil-integrated-townships-limited-pune-pcit-4-pune-ita-1030-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surendra-devid-thokal-aurangabad-income-tax-officer-ward-1-5-aurangabad-ita-1173-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chitrakar-deepak-r-patil-art-amd-culture-foundation-raigad-cit-exemption-pune-ita-1291-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-27-1-delhi-delhi-zeus-impex-pvt-ltd-delhi-ma-401-del-2024</loc>
               <lastmod>2025-11-11T10:11:11.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-m-s-vadehra-builders-pvt-ltd-new-delhi-ita-1417-del-2017</loc>
               <lastmod>2025-11-11T10:11:11.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkata-prasada-rao-nandina-rajahmundry-assistant-commissioner-of-income-tax-central-circle-rajahmundry-ita-325-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-lakshmana-rao-huf-srikakulam-wealth-tax-officer-ward-1-srikakulam-ma-16-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-lakshmana-rao-huf-srikakulam-wealth-tax-officer-ward-1-srikakulam-ma-17-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-lakshmana-rao-huf-srikakulam-wealth-tax-officer-ward-1-srikakulam-ma-18-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayansinthy-gajendra-patro-hyderabad-dcit-circle-13-1-aayakar-bhavan-hyderabad-ita-698-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tangudu-meena-visakhapatnam-income-tax-officer-ward-3-3-visakhapatnam-ma-20-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/musculoskeletal-society-mss-hyderabad-ito-exemption-ward-1-4-hyderabad-ita-1177-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fehmida-begum-hyderabad-ito-ward-6-1-hyderabad-ita-501-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-mallikarjuna-anna-sathra-sangham-kurnool-ito-exemption-ward-tirupati-ita-606-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capital-fortunes-private-limited-hyderabad-dcit-circle-6-1-it-towers-ita-724-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-jhamsingh-balaji-venkateswara-swamy-temple-hyderabad-cit-exemption-hyderabad-ita-1023-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/united-steel-allied-industries-pvt-limited-hyderabad-dcit-circle-8-1-hyderabad-ita-908-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gowripatnam-primary-agricultural-cooperative-credit-society-limited-gowripatnam-ito-ward-1-tadepalligudem-sa-20-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nahid-khatoon-hyderabad-acit-circle-14-1-hyderabad-ita-1135-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohit-bharatiya-mumbai-deputy-commissioner-of-income-tax-4-3-1-mumbai-ita-2213-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-34-2-1-mumbai-mangal-suresh-karkhanis-mumbai-ita-486-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-6-1-1-mumbai-mumbai-entertainment-world-developers-amritsar-private-limited-mumbai-ita-3563-mum-2023</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dahisar-gramin-bigar-sheti-sahakari-pat-sanstha-maryadit-palghar-acit-circle-palghar-palghar-ita-6068-mum-2024</loc>
               <lastmod>2025-10-09T14:20:59.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-6-2-mumbai-mumbai-cads-properties-private-limited-mumbai-ita-3877-mum-2025</loc>
               <lastmod>2025-10-09T14:25:45.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intelligent-housing-redevelopment-private-ltd-mumbai-income-tax-officer-14-2-1-mumbai-ita-3302-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intellect-bizware-services-private-limited-navi-mumbai-jurisdictional-assessing-officer-ward-15-2-1-aayakar-bhawan-mumbai-ita-4853-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intellect-bizware-services-private-limited-navi-mumbai-jurisdictional-assessing-officer-ward-15-2-1-aayakar-bhawan-mumbai-ita-4854-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/singareni-collieries-company-limited-kothagudem-dcit-circle-13-1-hyderabad-ita-285-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-13-1-hyderabad-the-singareni-collieries-company-limited-kothagudem-ita-307-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/orbis-real-estate-fund-i-hyderabad-auth-rep-adit-international-taxation-2-2-hyderabad-ita-785-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sankhla-suman-hyderabad-income-tax-officer-ward-7-3-hyderabad-ita-1014-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mallikarjuna-rao-brahmarauthu-sanga-reddy-ito-ward-1-sanga-reddy-ita-705-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zubin-jehanbux-gandevia-mumbai-income-tax-officer-int-tax-ward-2-3-1-mumbai-ita-1789-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gemological-institute-of-america-inc-united-states-the-assistant-commissioner-of-income-tax-international-taxation-circle-2-3-2-mumbai-mumbai-ita-1292-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dassault-systemes-solidworks-corporation-c-o-deloitte-haskins-and-sells-llp-the-asst-commissioner-of-income-tax-mumbai-ita-1879-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitendra-sunita-education-society-thane-cit-exemptions-pune-pune-ita-1504-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-it-2-1-2-mumbai-mumbai-deloitte-touche-tohmatsu-india-llp-mumbai-ita-1712-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-it-2-1-2-mumbai-mumbai-deloitte-touche-tohmatsu-india-llp-mumbai-ita-1714-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/juzer-saifuddin-boriyawala-mumbai-income-tax-officer-ward-24-2-1-mumbai-ita-1543-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sangeeta-madhusudan-bhusrath-mumbai-income-tax-officer-mumbai-ita-3496-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditya-birla-education-trust-mumbai-commissioner-of-income-tax-exemption-mumbai-ita-4474-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/3m-india-limited-bangalore-dcit-bangalore-ita-168-bang-2016</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-hydro-bs-india-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-3-1-1-bengaluru-ita-2117-bang-2024</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rashtrotthana-parishat-bengaluru-deputy-commissioner-of-income-tax-e-circle-1-bengaluru-co-23-bang-2025</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/d-e-shaw-india-private-limited-hyderabad-dcit-circle-8-1-hyderabad-ita-1154-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/papi-reddy-ankannagari-hyderabad-dcit-central-circle-3-3-hyderabad-ita-1309-hyd-2024</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nandigam-veerabrahmam-rajahmundry-income-tax-officer-ward-2-1-rajahmundry-ita-271-viz-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-international-taxation-1-hyderabad-syama-reddy-mali-reddy-hyderabad-ita-366-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhara-developers-shree-vishnudhara-homes-income-tax-officer-ward-4-2-1-income-tax-office-vejalpur-ita-1833-ahd-2024</loc>
               <lastmod>2025-12-09T09:41:38.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bliss-foundation-bhubaneswar-ito-exemption-bhubaneswar-ita-325-ctk-2025</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chanda-singh-katihar-acit-central-circle-3-patna-ita-127-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hygienic-products-for-common-citizens-madhepura-ito-ward-3-4-saharsa-saharsa-ita-141-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rubi-kumari-samastipur-ito-ward-3-3-samastipur-ita-263-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kanak-projects-ltd-kolkata-d-c-i-t-circle-8-1-kolkata-ita-1283-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-4-1-kolkata-income-tax-kolkata-m-tech-informatics-limited-kolkata-itssa-95-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surendra-prasad-bharve-samastipur-ito-ward-3-4-samastipur-ita-78-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwa-nirmala-dharma-trust-jamshedpur-jamshedpur-exemption-ward-jsr-jamshedpur-ita-305-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veena-mishra-through-nitish-mishra-patna-acit-cent-cir-1-patna-patna-ita-152-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravin-engineering-private-limited-jamshedpur-acit-national-e-assessment-centre-ita-107-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-shaw-naihati-ito-ward-51-3-kolkata-ita-309-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prabha-trading-corporation-kolkata-income-tax-officer-ward-40-1-kolkata-ita-2119-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cypress-auto-private-limited-jamshedpur-ito-1-4-jamshedpur-ita-314-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prem-chand-singh-chatra-pr-cit-dhanbad-ita-351-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-patna-ito-ward-3-2-gaya-ita-171-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharwan-kumar-daruka-amarpur-banka-cit-a-patna-ita-253-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeev-kumar-bihar-ito-ward-2-2-chapra-bihar-ita-190-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lakshmi-mandal-madhubani-income-tax-officer-madhubani-ita-204-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanak-chand-tayal-faridabad-haryana-deputy-commissioner-of-income-tax-central-circle-2-faridabad-faridabad-haryana-ita-1614-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-garg-delhi-dcit-central-circle-8-delhi-ita-2268-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vivekanand-noida-gbn-income-tax-officer-ward-3-4-noida-noida-gautom-buddh-nagar-ita-2294-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-garg-meerut-ito-ward-1-2-4-meerut-ita-2303-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atul-jain-delhi-dcit-central-circle-29-delhi-ita-3200-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiv-kumar-mishra-ghaziabad-ito-3-2-etah-ma-3-agr-2025</loc>
               <lastmod>2025-12-25T12:20:46.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sushee-infra-amp-mining-limited-hyderabad-acit-central-circle-2-2-hyderabad-ita-1390-hyd-2024</loc>
               <lastmod>2025-12-25T12:20:46.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohol-nagari-sahakari-patpuravatha-sastha-maryadit-mohol-income-tax-officer-ward-2-pandharpur-pandharpur-co-23-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maya-shikshan-pashishan-sansthan-hathras-assessing-officer-ward-4-3-4-hathras-ita-235-agr-2025</loc>
               <lastmod>2025-12-25T12:15:33.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ginni-filaments-ltd-gautam-budh-nagar-dcit-circle-1-1-1-agra-ita-64-agr-2025</loc>
               <lastmod>2025-12-25T12:15:33.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-2-1-1-mumbai-kolar-paper-mills-ltd-mumbai-ita-1978-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chamber-of-small-indl-associations-thane-commissioner-of-income-tax-exemption-pune-ita-4835-mum-2025</loc>
               <lastmod>2025-12-26T06:47:56.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/positive-yuva-network-association-jaipur-cit-exemption-jaipur-ita-1000-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prantiya-sewa-bharati-samiti-chittore-kota-kota-cit-exemption-jaipur-jaipur-ita-470-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/giriraj-prasad-kota-income-tax-officer-bundi-ita-603-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babudeen-and-party-jaipur-i-t-o-ward-6-1-jaipur-jaipur-ita-128-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-tds-alwar-alwar-shri-baba-mohan-ramji-kalikholi-walamilkpur-gurjar-alwar-ita-739-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surya-singhal-kota-asstt-commissioner-of-income-tax-central-circle-2-jaipur-jaipur-ita-928-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ravi-surya-dev-infrastructure-llp-jaipur-acit-central-circle-3-jaipur-jaipur-ita-963-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ravi-surya-dev-infrastructure-llp-jaipur-acit-central-circle-3-jaipur-jaipur-ita-964-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinay-dugar-jaipur-acit-central-circle-2-jaipur-jaipur-ita-973-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-rakesh-soni-sikar-acit-central-circle-3-jaipur-jaipur-ita-1292-jpr-2024</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dulhe-ram-meena-jaipur-jaipur-dcit-circle-1-jaipur-jaipur-ita-72-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asia-biotech-private-limited-jaipur-ito-ward-6-1-jaipur-jaipur-ita-688-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ram-gopal-soni-jaipur-income-tax-office-ward-7-3-jaipur-jaipur-ita-778-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-tak-jaipur-income-tax-officer-ward-7-1-jaipur-ita-570-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarla-devi-jaipur-ito-ward-1-3-jaipur-ita-1028-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaipur-yoga-league-jaipur-exemption-ward-1-jaipur-ita-1029-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-jhunjhunu-jhunjhunu-bagaria-trade-impex-churu-ita-705-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-nasruddin-kota-ito-ward-2-1-kota-kota-ita-716-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc2-2-chennai-chennai-jayapriya-company-chennai-ita-1251-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-2-chennai-chennai-abdul-azeez-nagoor-gani-chennai-ita-278-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chinnappan-peter-francis-kumbakonam-ito-ward-1-kumbakonam-ita-1484-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shah-a-anandhkumar-chennai-ito-corporate-ward-5-2-chennai-chennai-ita-1710-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/george-maijo-industries-private-limited-chennai-assistant-commissioner-of-income-tax-ward-2-income-tax-department-ita-3324-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-roopa-rathi-chennai-ito-ncw-10-3-chennai-ita-1707-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-vedamurthy-maya-chennai-acit-cnetral-cricle-1-4-chennai-ita-1715-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rsv-skin-laser-centre-chennai-acit-central-cricle-1-4-chennai-ita-1724-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rsv-skin-laser-centre-chennai-acit-central-cricle-1-4-chennai-ita-1725-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dewan-chand-delhi-cit-appeals-coimbatore-ita-1721-del-2024</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fragment-nivesh-p-ltd-new-delhi-acit-central-circle-13-new-delhi-ita-572-del-2019</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inmarsat-solutions-bv-netherlands-the-assistant-commissioner-of-income-tax-circle-intl-tax-2-1-1-delhi-ita-1729-del-2025</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/humana-people-to-people-india-delhi-dcit-circle-exempt-1-1-delhi-ita-5506-del-2024</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-gynia-holding-ltd-new-delhi-ita-3915-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-bennett-williamson-engineers-ltd-new-delhi-ita-4056-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ss-group-p-ltd-haryana-acit-cirlce-4-1-gurgaon-haryana-ita-1094-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krrish-realtech-pvt-ltd-jasola-district-dcit-cent-27-jhandewala-ext-ita-3048-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaks-multiple-service-private-limited-faridabad-acit-faridabad-ita-3255-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navab-khan-g-b-nagar-ito-ward-2-3-noida-ita-3439-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-28-new-delhi-new-delhi-manoj-kumar-singh-new-delhi-ita-3717-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/isha-gupta-pitampura-delhi-central-circle-28-delhi-jhandewalan-ita-4319-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eicr-cyprus-ltd-new-delhi-dcit-new-delhi-co-473-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-sanjay-jain-new-delhi-dcit-new-delhi-ita-2765-del-2014</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/braj-pal-singh-noida-dcit-central-circle-1-noida-ita-2228-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-chaudhary-noida-dcit-central-circle-1-noida-ita-2230-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankur-chaudhary-noida-dcit-central-circle-1-noida-ita-2139-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2913-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-bansal-delhi-income-tax-officer-ward-55-3-delhi-delhi-ita-194-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/coforge-limited-new-delhi-deputy-commissioner-of-income-tax-circle-4-2-delhi-new-delhi-ita-4333-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avaada-sataramh-private-limited-noida-gautam-budha-nagar-up-ito-5-1-1-g-budh-nagar-noida-up-ita-4916-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-shiv-sewak-vridh-ashram-delhi-cit-exemption-delhi-ita-1175-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapna-bansal-delhi-ito-ward-5-3-3-noida-ita-2246-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumit-yadav-gurgaon-commissioner-of-income-tax-appeal-delhi-ita-2247-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-adam-smith-consultancy-private-limited-delhi-ita-2248-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sternal-buildcon-private-limited-new-delhi-deputy-commissioner-of-income-tax-circle-24-2-delhi-new-delhi-ita-99-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tulsi-ram-singh-bhind-mp-ito-gwalior-gwalior-ita-281-agr-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/quality-enabled-remote-solutions-p-ltd-new-delhi-ito-ward-20-3-new-delhi-ita-4107-del-2018</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-garg-noida-dcit-central-circle-2-noida-ita-1394-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jasmina-trust-new-delhi-deputy-commissioner-of-income-tax-new-delhi-ita-2209-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/liberty-enterprises-delhi-ito-ward-35-5-delhi-ita-2265-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wipro-ge-healthcare-pvt-ltd-bangalore-dcit-new-delhi-ita-4521-del-2014</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ltimindtree-limited-mumbai-acit-2-2-1-mumbai-ita-4831-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/general-industrial-corporation-mumbai-ito-ward-17-1-4-mumbai-ita-3785-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hoabl-impactum-lands-mumbai-mum-w-251-94-mumbai-ita-4433-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotak-mahindra-bank-limited-mumbai-dcit-2-3-1-mumbai-ita-4632-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganpat-thakur-legal-heir-of-late-shri-balaram-gopinath-thakur-raigad-i-t-o-ward-28-1-2-mumbai-ita-1954-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhargavi-keswani-indore-asst-commissioner-of-income-tax-central-ii-bhopal-bhopal-ita-727-ind-2024</loc>
               <lastmod>2025-12-25T07:45:21.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/roshni-homi-daji-bahu-uddeshiya-shiksha-avm-sarvajanik-nyas-indore-cpc-bengluru-bengluru-ita-142-ind-2025</loc>
               <lastmod>2025-12-25T07:45:21.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vivek-mahadev-yadav-pune-the-income-tax-officer-ward-7-5-pune-ma-65-pun-2024</loc>
               <lastmod>2025-12-25T07:45:21.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathamma-ramareddy-munireddy-munireddy-bhuananader-reddy-l-r-of-late-marthhalli-ramaiahreddy-bangalore-deputy-commissioner-of-income-tax-officer-ward-2-2-bangalore-sa-62-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathamma-ramareddy-munireddy-muniredy-bhuvanander-reddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-63-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathamma-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-64-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramareddy-munirreddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-71-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-bhuvanander-reddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-73-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-chennai-ms-meera-arun-legal-rep-of-dr-a-m-arun-chennai-ita-835-chny-2022</loc>
               <lastmod>2025-12-25T07:45:24.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/546-sulur-primary-agricultural-co-op-credit-socirty-coimbatore-income-tax-officer-non-corp-ward-4-1-coimbatore-sa-79-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-1-1-indore-indore-brcm-holding-pvt-ltd-mumbai-ma-2-ind-2025</loc>
               <lastmod>2025-12-25T07:45:25.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-sanjeev-j-aeren-new-delhi-ita-3933-del-2016</loc>
               <lastmod>2025-12-25T07:45:25.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-45-2-new-delhi-babbal-bhatia-new-delhi-ma-683-del-2018</loc>
               <lastmod>2025-12-25T07:45:19.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurdev-singh-jhoke-road-ferozepur-the-income-tax-officer-ward-3-1-ferozepur-ita-194-asr-2025</loc>
               <lastmod>2025-12-25T07:45:19.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shirguppi-sugar-works-limited-belagavi-income-tax-officer-ward-1-1-belgaum-ita-252-pan-2025</loc>
               <lastmod>2025-12-25T07:45:17.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanmugasundaram-venkatachalapathy-tirunelveli-tamilnadu-income-tax-officer-ward-4-tirunelveli-tirunelveli-ita-2056-chny-2024</loc>
               <lastmod>2025-12-25T07:45:17.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/microsoft-global-services-centre-india-private-limited-hyderabad-dcit-circle-5-1-hyderabad-ita-955-hyd-2024</loc>
               <lastmod>2025-12-25T07:45:17.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cogneesol-private-limited-mohali-addljcit-a-aurangabad-ita-526-chandi-2024</loc>
               <lastmod>2025-12-25T07:45:18.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-16-1-mumbai-eagle-fims-mumbai-ita-3204-mum-2025</loc>
               <lastmod>2025-12-25T07:45:22.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjula-lokesh-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-87-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-sh-lakha-singh-through-legal-heir-hira-singh-dera-pyara-singh-barna-thanesar-kurukshetra-kurukshetra-the-income-tax-officer-ward-1-aaykar-bhawan-near-community-hall-sector-5-kurukshetra-haryana-kurukshetra-ita-1151-chandi-2024</loc>
               <lastmod>2025-12-25T07:45:23.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yashudev-enterprises-amloh-deputy-commissioner-of-income-tax-circle-mandi-gobindgarh-mandi-gobindgarh-ita-775-chandi-2025</loc>
               <lastmod>2025-12-25T07:45:23.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/delight-bhatia-chandigarh-ito-ward-5-5-chandigarh-chandigarh-ita-863-chandi-2025</loc>
               <lastmod>2025-12-25T07:45:23.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhargavi-keswani-indore-asst-commissioner-of-income-tax-central-ii-bhopal-itssa-87-ind-2024</loc>
               <lastmod>2025-12-25T07:45:25.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohit-kapoor-ludhiana-punjab-jao-the-income-tax-officr-ward-2-1-ludhiana-punjab-ita-735-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/neenopal-intelligent-solutions-private-limited-bangalore-income-tax-officer-ward-5-1-1-bangalore-ita-1104-bang-2025</loc>
               <lastmod>2025-12-25T12:25:24.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surabhi-distributors-bengaluru-acit-circle-6-2-1-bangalore-ita-494-bang-2025</loc>
               <lastmod>2025-12-25T12:25:24.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avalamurthy-shiva-kumar-bengaluru-rural-income-tax-officer-ward-2-1-3-bengaluru-ita-593-bang-2025</loc>
               <lastmod>2025-12-25T12:25:25.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-rukmani-finance-pvt-ltd-bengaluru-income-tax-officer-ward-5-1-4-bangalore-ita-919-bang-2025</loc>
               <lastmod>2025-12-25T12:25:25.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayantilal-rajmal-seth-mumbai-dcit-cc-4-3-mumbai-mumbai-ita-3260-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-22-3-6-mumbai-mumbai-sachin-durgesh-chheda-mumbai-ita-3376-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dadar-avanti-co-operative-housing-society-limited-dadar-mumbai-income-tax-ito-ward-22-1-6-mumbai-ita-3429-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-3-3-mumbai-mumbai-pradeep-phulchand-agarwal-mumbai-ita-3852-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-central-circle-3-3-mumbai-pradeep-phulchand-agarwal-mumbai-ita-4181-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avinash-ashok-chavan-mumbai-income-tax-officer-mumbai-ita-4531-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uday-lapsia-legal-heir-of-late-mrs-madhuri-kirti-lapsia-mumbai-acit-circle-27-2-mumbai-ita-576-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-ramakant-gawde-data-mandir-road-mumbai-ito-35-2-3-mumbai-mumbai-ita-4651-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-tt-steel-service-india-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore-sa-107-bang-2025</loc>
               <lastmod>2025-12-25T12:20:42.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rockstar-interactive-india-llp-bangalore-acit-circle-2-2-1-bengaluru-sa-109-bang-2025</loc>
               <lastmod>2025-12-25T12:20:42.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-altair-engineering-india-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-1-1-1-bengaluru-sa-98-bang-2025</loc>
               <lastmod>2025-12-25T12:20:42.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saroj-mahendrabhai-seth-surendranagar-income-tax-officer-ward-2-surendranagar-surendranagar-ita-533-rjt-2025</loc>
               <lastmod>2025-12-25T12:20:42.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-kolkata-khetawat-properties-limited-kolkata-ita-2644-kol-2024</loc>
               <lastmod>2025-12-25T12:20:42.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khetawat-properties-limited-kolkata-acit-kolkata-co-15-kol-2025</loc>
               <lastmod>2025-12-25T12:20:42.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khetawat-properties-limited-kolkata-acit-cc-3-4-kolkata-co-17-kol-2025</loc>
               <lastmod>2025-12-25T12:20:43.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prasanna-prabhakaran-l-h-of-late-vasava-panicker-prabhakaran-kavintavadakkadath-ahmedabad-the-income-tax-officer-ward-3-3-5-ahmedabad-ita-1741-ahd-2024</loc>
               <lastmod>2025-12-25T12:20:43.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameswara-infrastructures-ltd-kolkata-acit-cc-3-4-kolkata-co-19-kol-2025</loc>
               <lastmod>2025-12-25T12:20:43.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vitthaldas-nathubhai-shah-ahmedabad-the-pr-cit-ahmedabad-3-ahmedabad-ita-823-ahd-2025</loc>
               <lastmod>2025-12-25T12:20:43.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaidehi-shashank-karade-pune-ito-ward-5-panvel-panvel-sa-17-pun-2025</loc>
               <lastmod>2025-12-25T12:20:43.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameswara-infrstructures-ltd-kolkata-acit-cc-3-4-kolkata-co-21-kol-2025</loc>
               <lastmod>2025-12-25T12:20:43.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-41-3-3-kautilya-bhavan-bkc-pravinchandra-b-dedhia-mumbai-ita-3776-mum-2025</loc>
               <lastmod>2025-12-25T12:20:41.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/faisal-badruddin-shitware-mumbai-income-tax-officer-int-tax-ward-4-2-1-mumbai-ita-4081-mum-2025</loc>
               <lastmod>2025-12-25T12:20:41.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-yunus-syed-rasul-amravati-income-tax-officer-ward-4-amravati-ita-418-nag-2022</loc>
               <lastmod>2025-12-25T12:20:41.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amogh-gajanan-sawant-yavatmal-dcit-acit-circle-3-nagpur-ita-334-nag-2024</loc>
               <lastmod>2025-12-25T12:20:41.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramratan-sahebrao-pundkar-akot-ito-ward-3-akola-akola-ita-397-nag-2024</loc>
               <lastmod>2025-12-25T12:20:41.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sant-narhari-nagari-shahkar-pat-sanstha-maryadit-bhandra-ito-ward-2-bhandara-ita-431-nag-2024</loc>
               <lastmod>2025-12-25T12:20:41.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurabh-ashok-agrawal-nagpur-dcit-acit-circle-2-nagpur-ita-224-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jalsampda-karmchari-sahakari-patsanstha-maryadit-wardha-ito-ward-2-wardha-ita-300-nag-2025</loc>
               <lastmod>2025-12-25T12:20:41.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-pratap-pandhiranath-patil-pune-pcit-2-pune-ita-1026-pun-2025</loc>
               <lastmod>2025-12-25T12:20:41.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-mahaveer-nagari-sahakari-pat-san-kini-maharashtra-income-tax-officer-ward-1-ichalkaranji-ichalkaranji-ita-1990-pun-2025</loc>
               <lastmod>2025-12-25T12:20:41.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-sirajuddin-abdul-samad-chuadhary-pune-ito-ward-9-1-pune-ita-204-pun-2025</loc>
               <lastmod>2025-12-25T12:20:41.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-nrsing-home-navi-mumbai-ito-ward-5-panvel-panvel-ita-768-pun-2025</loc>
               <lastmod>2025-12-25T12:20:41.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-of-income-tax-central-circle-dehradun-m-s-sharda-exports-haridwar-ita-45-ddn-2022</loc>
               <lastmod>2025-12-25T12:20:42.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharambir-delhi-income-tax-officer-ward-44-1-delhi-delhi-ita-2506-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhim-singh-jaipur-i-t-o-ward-4-1-jaipur-jaipur-ita-740-jpr-2025</loc>
               <lastmod>2025-12-25T12:30:25.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/athena-karnal-solar-power-pvt-ltd-gurugram-dcit-circle-1-1-gurgaon-ita-3126-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/linen-design-company-pvt-ltd-gurgaon-acit-circle-13-1-delhi-ita-3358-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkatesh-raghav-rao-hebbani-new-delhi-income-tax-officer-ward-34-5-new-delhi-ita-474-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rr-charitable-trust-hyderabad-commissioner-of-income-tax-exemptions-hyderabad-ma-108-hyd-2022</loc>
               <lastmod>2025-12-25T12:30:26.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brij-mohan-joshi-sendhwa-ward-sendhwa-sendhwa-ita-351-ind-2025</loc>
               <lastmod>2025-12-25T12:15:32.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1439-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1441-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1443-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1444-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-jalna-vikram-tea-processor-private-limited-jalna-ita-685-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaka-gole-foundation-ambarnath-thane-cit-e-pune-pune-ita-2335-pun-2024</loc>
               <lastmod>2025-12-25T12:15:32.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-balasaheb-ingale-ahmednagar-ito-ward-1-ahmadnagar-ita-125-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-balasaheb-ingale-ahmednagar-ito-ward-1-ahmednagar-ita-126-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moreshwar-builders-and-developers-amp-tejas-superstrctures-private-limited-mumbai-income-tax-officer-ward-3-2-kalyan-ita-3448-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cryptopy-technologies-private-limited-bangalore-dcit-circle-5-5-1-bangalore-ita-1417-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunhi-raman-mangaluru-income-tax-officer-ward-1-1-mangaluru-ita-1560-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shankara-gurukulam-bengaluru-income-tax-officer-exemptions-ward-2-bengaluru-ita-663-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-international-airport-limited-cochin-dcit-corporate-circle-1-1-cochin-ita-720-coch-2023</loc>
               <lastmod>2025-12-25T12:25:27.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-international-airport-limited-cochin-dcit-corporate-circle-1-1-cochin-ita-722-coch-2023</loc>
               <lastmod>2025-12-25T12:25:27.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-rajani-surendra-adamane-nagpur-income-tax-officer-ward-6-1-nagpur-ita-103-nag-2020</loc>
               <lastmod>2025-12-25T12:25:28.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-5-2-1-noida-noida-raj-kamal-verma-noida-gautam-buddh-nagar-ma-24-rpr-2025</loc>
               <lastmod>2025-12-25T12:25:28.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/goraj-insrastructure-private-limited-ahmedabad-the-pcit-ahmedabad-1-ahmedabad-ita-805-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hapag-lloyd-india-private-limited-mumbai-principal-commissioner-of-income-tax-mumbai-5-aayakar-bhavan-mumbai-ita-3805-mum-2025</loc>
               <lastmod>2025-12-25T12:20:43.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lexus-softmac-surat-dcit-circle1-1-1-surat-ita-702-srt-2024</loc>
               <lastmod>2025-12-25T12:20:44.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanak-chand-tayal-faridabad-haryana-deputy-comissioner-of-income-tax-central-circle-2-faridabad-faridabad-haryana-ita-1611-del-2025</loc>
               <lastmod>2025-12-25T12:20:44.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanak-chand-tayal-faridabad-haryana-dy-commissioner-of-income-tax-faridabd-haryana-ita-1612-del-2025</loc>
               <lastmod>2025-12-25T12:20:44.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohilkhand-educational-charitable-trust-bareilly-dcit-central-circle-bareilly-ita-181-lkw-2024</loc>
               <lastmod>2025-12-25T12:20:44.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-shantanu-vidhyapeeth-society-indore-m-p-the-income-tax-officer-nfac-delhi-delhi-ita-640-ind-2024</loc>
               <lastmod>2025-12-25T12:30:26.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sane-guruji-manav-sewa-sangh-amravati-assistant-commissioner-of-income-tax-exemptions-nagpur-ita-334-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaikh-sultan-shaikh-fakira-amravati-ito-ward-3-amravati-ita-382-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naresh-kumar-sharma-haryana-deputy-commissioner-of-income-tax-central-circle-27-new-delhi-new-delhi-ita-3222-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohamed-akbar-chennai-ito-ncc-10-3-chennai-ita-1909-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arumugam-kumar-tiruvallur-ito-ward-1-tiruvallur-ita-1922-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/one-mobikwik-systems-p-ltd-gurgaon-jcit-osd-tds-circle-gurgaon-ita-7830-del-2018</loc>
               <lastmod>2025-12-25T12:30:23.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditya-sharma-new-delhi-acit-cc-19-new-delhi-ita-8405-del-2019</loc>
               <lastmod>2025-12-25T12:30:23.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zenith-portfolio-and-insurance-advisors-p-ltd-delhi-dcit-central-circle-3-delhi-delhi-ita-2221-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avon-containners-pvt-ltd-faridabad-acit-circle-1-faridabad-ita-5161-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/consulting-engineering-services-india-pvt-ltd-gurgaon-dcit-new-delhi-ma-86-del-2021</loc>
               <lastmod>2025-12-25T12:25:28.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-jaipur-goldendunes-heights-llp-jaipur-ita-1352-jpr-2024</loc>
               <lastmod>2025-12-25T12:25:29.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zenith-portfolio-and-insurance-advisors-p-ltd-delhi-dcit-central-circle-3-delhi-ita-2222-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-garg-new-delhi-deputy-commissioner-of-income-tax-central-circle-30-new-delhi-new-delhi-ita-2397-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-new-delhi-satish-kumar-new-delhi-ita-2447-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yamuna-expressway-industrial-development-authority-greater-noida-commissioner-of-income-tax-appeal-ghaziabad-ita-2488-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmendra-yadav-delhi-income-tax-officer-ward-28-1-civic-centre-delhi-ita-1763-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rasiklal-lavchand-vora-thane-acit-central-circle-1-thane-ita-5983-mum-2024</loc>
               <lastmod>2025-12-25T12:25:24.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-gupta-family-trust-mumbai-acit-21-3-mumbai-mumbai-ita-1881-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-3-bengaluru-late-shri-mahabir-prasad-legal-heir-ms-parul-kansaria-bengaluru-ita-170-bang-2024</loc>
               <lastmod>2025-12-25T12:25:24.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gajanand-financial-consultancy-private-limited-nagpur-principal-commissioner-of-income-tax-central-nagpur-nagpur-ita-126-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-2-nagpur-nagpur-western-coalfields-limited-nagpur-ita-205-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahyog-aurangabad-aurangabad-cit-exemption-pune-ita-2857-pun-2024</loc>
               <lastmod>2025-12-25T12:25:26.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-new-education-society-thane-cit-exemption-pune-pune-ita-1323-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-jayalakshmi-memorial-charitable-trust-coimbatore-acit-exemption-coimbatore-ita-1895-chny-2025</loc>
               <lastmod>2025-12-25T12:25:26.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kk-168-naripalli-pacs-ld-naripalli-ito-ward-1-dharmapuri-ita-1619-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayaprakash-huf-namakkal-ito-ward-2-namakkal-ita-1954-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jamal-mohideen-haroon-imran-khan-chennai-ito-ncw-1-2-chennai-ita-1962-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ace-tyres-private-limited-hyderabad-acit-central-circle-1-2-hyderabad-ita-1085-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exel-rubber-private-limited-hyderabad-dcit-central-circle-1-2-hyderabad-ita-1107-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pico-capital-private-limited-successor-in-interest-of-m-s-western-india-garments-private-limited-mumbai-deputy-commissioner-of-income-tax-8-3-2-mumbai-ita-4007-mum-2023</loc>
               <lastmod>2025-12-25T12:20:47.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagya-laxmi-gems-and-jewellers-pvt-ltd-secunderabad-acit-circle-1-2-hyderabad-ita-647-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ateequr-rahman-nizamabad-ito-ward-1-sangareddy-ita-896-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/donyi-polo-timberes-pvt-ltd-new-delhi-ito-ward-7-4-delhi-ita-1049-del-2024</loc>
               <lastmod>2025-12-25T12:15:30.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-7-1-delhi-fmi-automotive-components-private-limited-haryana-ita-3489-del-2024</loc>
               <lastmod>2025-12-25T12:15:30.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kishor-hiru-pawar-ghatkopar-west-income-tax-officer-vashi-railway-station-ita-4988-mum-2025</loc>
               <lastmod>2025-12-25T12:15:30.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-17-1-new-delhi-delhi-pawan-kumar-agarwal-delhi-ita-43-del-2024</loc>
               <lastmod>2025-12-25T12:15:31.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jashoda-khimji-bhadra-mumbai-income-tax-officer-ward-41-2-2-mumbai-ita-4997-mum-2025</loc>
               <lastmod>2025-12-25T12:15:31.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rupesh-aggarwal-ghaziabad-ito-ward-2-2-2-ghaziabad-ita-3145-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-dcit-central-circle-1-faridabad-faridabad-ita-3171-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/additional-commissioner-of-incom-tax-new-delhi-deepak-jain-new-delhi-bma-1-del-2025</loc>
               <lastmod>2026-01-12T07:20:59.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deluxe-recycling-india-private-limited-mumbai-circle-4-1-1-mumbai-ita-2046-mum-2025</loc>
               <lastmod>2026-03-08T15:44:57.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hare-ram-mandir-trust-bhopal-ito-exemption-bhopal-ita-770-ind-2024</loc>
               <lastmod>2026-04-02T12:55:46.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-cc-2-kanpur-shri-mohammad-asfand-akhtar-kanpur-ita-144-lkw-2022</loc>
               <lastmod>2026-01-09T09:47:59.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suman-jain-sagar-income-tax-officer-ward-1-sagar-ita-99-jab-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/urmila-kurariya-l-h-of-late-shri-ganga-prasad-kurariya-jabalpur-income-tax-officer-jabalpur-ita-69-jab-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/up-state-food-essential-commodities-corpn-ltd-lucknow-dy-commissioner-of-income-tax-office-6-lucknow-ita-692-lkw-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bansal-l-h-of-late-dr-ashwani-kumar-bansal-allahabad-acit-central-circle-allahabad-ita-34-alld-2019</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mangalam-service-station-allahabad-acit-central-allahabad-ita-165-alld-2024</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramanand-gupta-maharajganj-ito-1-4-maharajganj-maharajganj-ita-122-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arpit-hospital-private-limited-allahabad-dcit-central-circle-allahabad-ita-14-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minto-colonizers-private-limited-allahabad-dcit-central-circle-allahabad-allahabad-ita-54-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-commissioner-of-income-tax-central-circle-1-kanpur-sunil-garg-mathura-ita-447-lkw-2023</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunhari-lal-yadav-kanpur-income-tax-officer-ward-1-1-4-kanpur-ita-247-lkw-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anurag-yadav-kannauj-income-tax-officer-ward-4-2-3-kannauj-uttar-pradesh-ita-78-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeevan-jyoti-charitable-trust-allahabad-deputy-commissioner-of-income-tax-central-circle-allahabad-co-4-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grameen-vikas-sansthan-maharajganj-cit-exemption-lucknow-ita-166-alld-2024</loc>
               <lastmod>2026-01-09T09:47:59.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-devaraj-urs-educational-trust-for-backward-classes-regd-kolar-assistant-commissioner-of-income-tax-central-circle-1-4-bangalore-ita-1560-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-4-bengaluru-bengaluru-sri-devaraj-urs-educational-trust-for-backward-classes-regd-kolar-ita-903-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-srinivas-reddy-bengaluru-acit-central-circle-1-2-bengaluru-ita-627-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kalabhairaweshwara-multi-purpose-co-op-society-limited-chikkamagaluru-income-tax-officer-ward-1-chikkamagaluru-sa-88-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shantha-alias-shanthamma-bangalore-dcit-central-circle-2-4-bangalore-ita-465-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-c-raju-multi-speciality-hospital-bangalore-dcit-central-circle-2-4-bangalore-ita-1051-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-bharathi-co-operative-credit-society-bengaluru-income-tax-officer-ward-7-2-1-bangalore-ita-851-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muthyala-suryababu-bengaluru-pr-commissioner-of-income-tax-bangalore-1-bangalore-ita-854-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yedamangala-vyavasaya-seva-sahakari-bank-niyamitha-yedamangala-sullia-income-tax-officer-ward-1-puttur-puttur-dakshina-kannada-ita-580-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-hassan-prathamika-krushi-pattina-sahakara-sanga-niyamitha-kenchammanahosakote-hosakorte-post-alur-taluk-ita-2382-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahantinamatha-manjunatha-bellary-income-tax-officer-ward-1-amp-tps-hosapete-ita-836-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-v-babu-reddy-bangalore-dcit-centre-circle-2-3-bangalore-ita-1125-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kadalur-ramakrishna-mahesha-mandya-pr-cit-bengaluru-3-bengaluru-ita-923-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ami-rameshchandra-mehta-alias-ami-deepak-zala-ahmedabad-the-ito-ward-5-2-2-ahmedabad-ita-1331-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:24.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mundra-international-container-terminal-private-limited-mundra-the-deputy-commissioner-of-income-tax-ahmedabad-ita-1241-ahd-2024</loc>
               <lastmod>2025-12-25T12:20:43.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-circle-2-1-1-vejalpur-mundra-international-container-terminal-pvt-ltd-kutch-ita-1268-ahd-2024</loc>
               <lastmod>2025-12-25T12:20:43.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-1-ahmedabad-ahmedabad-gujarat-riddhesh-girishbhai-bhandari-ahmedabad-gujarat-ita-975-ahd-2025</loc>
               <lastmod>2025-12-25T12:20:43.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-4-1-1-ahmedabad-vejalpur-ahmedabad-savvy-infrastructure-private-limited-s-g-highway-ahmedabad-ita-2021-ahd-2024</loc>
               <lastmod>2025-12-25T12:25:28.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/divyang-dipakkumar-vyas-ahmedabad-the-dy-cit-central-circle-1-4-ahmedabad-ita-1177-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narendrakumar-shankarbhai-patel-ahmedabad-the-ito-ward-3-3-10-ahmedabad-ita-830-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/team-sahay-trust-vadodara-vadodara-cit-exemption-ahmedabad-ita-401-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/juna-madhupura-vepari-mahajan-ltd-dawakhana-trust-ahmedabad-the-ito-ward-1-exemption-ahmedabad-ita-718-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-1-ahmedabad-ahmedabad-mahendrakumar-chunilal-sanghvi-ahmedabad-ita-1351-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/incometax-officer-ward-2-1-2-ahmedabad-chaitanya-prakashbhai-dangi-ahmedabad-ita-771-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anjanaben-dineshkumar-patel-ahmedabad-the-ito-ward-5-gandhinagar-ita-671-ahd-2023</loc>
               <lastmod>2025-10-08T06:06:30.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/omprakash-devilal-shah-nadiad-income-tax-officer-ward-1-nadiad-co-43-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:31.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dadaji-farming-and-self-employment-cheritable-trust-rajkot-commissioner-of-income-tax-exemption-ahmedabad-ita-419-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:10.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dadaji-farming-and-self-employment-cheritable-trust-rajkot-commissioner-of-income-tax-exemption-ahmedabad-ita-420-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:11.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aashna-vikas-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-1407-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:57.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yusufbhai-adambhai-vahora-anand-the-ito-ward-1-anand-ita-91-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnavati-developers-private-limited-ahmedabad-the-ito-ward-2-1-2-ahmedabad-ita-1386-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:18.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-commercial-co-op-bank-ltd-rajkot-gujarat-the-asstt-commr-of-income-tax-cir-2-1-rajkot-gujarat-ma-16-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baldevbhai-vithhakbhai-patel-pardi-ito-ward-1-vapi-ita-582-srt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahajanand-medical-technologies-limited-surat-dcit-central-circle-4-surat-co-11-srt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkot-district-co-op-milk-producers-union-ltd-rajkot-gujarat-the-acit-circle-2-1-rajkot-rajkot-gujarat-ma-13-rjt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shailesh-maganlal-ramani-rajkot-income-tax-officer-ward-1-2-5-rajkot-ita-321-rjt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mft-builders-and-developers-gulbarga-karnataka-deputy-commissioner-of-income-tax-central-circle-bellary-ita-1178-bang-2024</loc>
               <lastmod>2026-01-17T18:08:14.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manpowergroup-services-india-private-limited-delhi-assistant-commissioner-of-income-tax-central-circle-2-delhi-jhandewalan-extension-sa-371-del-2024</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-kataria-new-delhi-acit-central-circle-6-new-delhi-ita-1966-del-2020</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dheeraj-chaudhary-new-delhi-acit-central-circle-8-new-delhi-ita-6159-del-2018</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dheeraj-chaudhary-new-delhi-acit-central-circle-8-new-delhi-ita-6215-del-2018</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rupam-dubey-bijnor-ito-bijnor-ita-3396-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-kumar-gupta-delhi-ito-ward-60-3-delhi-ita-3870-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-24-3-new-delhi-suhir-finance-and-chits-pvt-ltd-new-delhi-ita-8656-del-2019</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/timex-group-india-ltd-new-delhi-addi-cit-spl-range-9-new-delhi-ita-7526-del-2019</loc>
               <lastmod>2026-01-13T09:16:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sobhin-buildwell-private-limited-delhi-income-tax-officer-ward-24-1-delhi-new-delhi-ita-4023-del-2024</loc>
               <lastmod>2026-01-13T09:16:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shankutlaben-patel-petlad-nfac-delhi-the-ito-ward-1-anand-ita-1050-ahd-2025</loc>
               <lastmod>2026-04-22T07:03:09.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aryans-educational-and-charitable-trust-regd-mohali-mohali-commissioner-of-income-tax-exemptions-chandigarh-ita-1136-chandi-2024</loc>
               <lastmod>2025-10-06T10:05:04.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhakishan-beniwal-jaipur-deputy-commissioner-of-income-tax-circle-1-jaipur-jaipur-ita-695-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:27.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lipi-jain-family-trust-ashoknagar-the-income-tax-officer-exemption-ward-gwalior-gwalior-ita-227-agr-2025</loc>
               <lastmod>2025-10-08T05:55:27.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-shri-ram-babu-gupta-firozabad-income-tax-officer-ward-2-2-1-firozabad-ita-322-agr-2025</loc>
               <lastmod>2025-10-08T05:55:27.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dubbi-gram-sewa-sahkari-samiti-ltd-dausa-ito-wd-dausa-ita-1283-jpr-2024</loc>
               <lastmod>2025-10-08T05:55:27.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satpal-yadav-jaipur-dcit-central-circle-1-jaipur-ita-1067-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:28.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satpal-yadav-jaipur-dcit-central-circle-4-jaipur-ita-1069-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:28.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-moorthy-puliampatty-acit-central-circle-2-coimbatore-ita-1366-chny-2025</loc>
               <lastmod>2025-10-08T05:55:26.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-haldia-c-o-haldia-multipoint-house-dcit-circle-1-jaipur-jaipur-ma-4-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:19.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aarti-singal-new-delhi-deputy-commissioner-of-income-tax-central-circle-1-chandigarh-chandigarh-ita-217-chandi-2025</loc>
               <lastmod>2025-10-08T06:00:20.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sujoy-krishna-jana-kolkata-dcit-acit-circle-27-1-haldia-ita-1236-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nurul-islam-mullick-howrah-ito-ward-61-1-kolkata-ita-799-kol-2025</loc>
               <lastmod>2025-10-08T06:00:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jai-matadi-enterprise-murshidabad-ito-ward-42-1-murshidabad-ita-1356-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vriddhi-power-private-limited-nagpur-ito-ward-2-1-kolkata-ita-182-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-city-foundation-chennai-cit-exemptions-chennai-ita-1242-chny-2025</loc>
               <lastmod>2025-10-08T06:00:21.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-in-situ-cc-2-2-kolkata-kolkata-sunrise-timply-co-p-ltd-kolkata-itssa-47-kol-2025</loc>
               <lastmod>2025-10-08T06:00:21.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ranjana-sanjay-tiwari-mumbai-income-tax-officer-3-palghar-ita-4239-mum-2024</loc>
               <lastmod>2025-10-08T06:00:21.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-s-rangasamy-raja-rajapalayam-ito-tds-ward-chennai-ita-1743-chny-2025</loc>
               <lastmod>2025-10-08T06:00:21.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/decorum-infrastructure-pvt-ltd-kolkata-pr-cit-central-2-kolkata-ita-785-kol-2025</loc>
               <lastmod>2025-10-08T06:00:22.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deependra-singh-kavareti-seoni-income-tax-officer-seoni-seoni-sa-1-jab-2025</loc>
               <lastmod>2025-10-08T06:00:22.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rsp-learning-foundation-delhi-cit-exmenption-delhi-delhi-ita-348-del-2025</loc>
               <lastmod>2025-10-08T05:55:25.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gajendramurthy-rangappa-hosur-ito-ward-1-hosur-ita-1583-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swelect-energy-systems-limited-formerly-swelect-solar-energy-pvt-ltd-chennai-income-tax-officer-corp-ward-6-4-chennai-ita-1668-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naraseepuram-paccs-coimbatore-non-corp-ward-4-1-cbe-coimbatore-ita-1696-chny-2025</loc>
               <lastmod>2025-10-08T05:55:25.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pfizer-limited-formerly-known-as-wyeth-limited-mumbai-the-acit-cir-7-3-mumbai-ita-97-mum-2005</loc>
               <lastmod>2025-10-08T05:55:26.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-17-1-mumbai-nawazbhai-ratan-tata-trust-mumbai-ita-3581-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manohar-manak-alloys-private-limited-grant-road-east-mumbai-central-circle-3-2-mumbai-nariman-point-mumbai-ita-57-mum-2025</loc>
               <lastmod>2025-10-08T05:55:26.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/west-central-railway-employees-cooperative-credit-society-ltd-kota-ito-ward-2-1-kota-kota-ita-1009-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:26.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-3-1-kolkata-kolkata-starmilk-products-pvt-ltd-kolkata-ita-1107-kol-2024</loc>
               <lastmod>2025-10-08T05:55:23.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chand-ratan-bahety-kolkata-ito-ward-37-4-kolkata-ita-1460-kol-2025</loc>
               <lastmod>2025-10-08T05:55:23.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ust-global-technology-services-india-private-limited-kochi-dcit-corporate-circle-2-1-kochi-ita-1071-coch-2024</loc>
               <lastmod>2025-10-08T05:55:23.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-e-jaipur-jaipur-vishwakarma-mandir-pushkar-ajmer-ma-31-jpr-2025</loc>
               <lastmod>2025-10-08T05:55:23.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/people-beyond-borders-forum-pune-cit-exemption-pune-pune-ita-1215-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/people-beyond-borders-forum-pune-cit-exemption-pune-pune-ita-1216-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1677-pun-2025</loc>
               <lastmod>2025-10-08T05:55:23.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1686-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1688-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-balaso-patil-kolhapur-ito-tds-ward-kolhapur-ita-1689-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganpat-vasant-randive-village-tungat-taluka-pandharpur-income-tax-officer-ward-2-pandharpur-pandharpur-ita-1940-pun-2025</loc>
               <lastmod>2025-10-08T05:55:24.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asklepios-remedies-pvt-ltd-patna-nfac-delhi-ita-202-pat-2025</loc>
               <lastmod>2025-10-08T05:55:24.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinai-shukla-lucknow-acit-1-lucknow-new-lucknow-ita-624-lkw-2024</loc>
               <lastmod>2025-10-08T05:55:24.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utrans-hubbali-deputy-commissioner-of-income-tax-circle-1-1-hubbali-ita-1359-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/family-physicians-association-bangalore-income-tax-officer-exemption-ward-bangalore-ita-946-bang-2025</loc>
               <lastmod>2025-10-08T05:55:25.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyani-maxion-wheels-private-limited-pune-assistant-commissioner-of-income-tax-circle-8-pune-pune-ita-1298-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-ramchandra-jadhav-sangli-income-tax-officer-sangli-ita-1728-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravin-kumar-balwant-birhade-pune-ward-8-1-pune-ita-687-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pleasure-agro-private-limited-as-a-successor-in-interest-of-erstwhile-vishwaraja-properties-and-consultancies-private-limited-pune-dcit-circle-8-pune-ita-944-pun-2025</loc>
               <lastmod>2025-10-08T05:55:21.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kishore-sewani-bhopal-ito-1-1-bhopal-ita-248-ind-2025</loc>
               <lastmod>2025-10-08T06:00:18.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayan-lal-khandaka-through-lh-shyam-bihari-khandaka-jaipur-ito-ward-4-1-jaipur-jaipur-ita-587-jpr-2025</loc>
               <lastmod>2025-10-08T06:00:19.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-tukaram-raundal-pune-dcit-cc-1-2-pune-pune-sa-7-pun-2025</loc>
               <lastmod>2025-10-08T05:55:27.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/antar-singh-mewada-bhopal-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac-ita-416-ind-2024</loc>
               <lastmod>2025-10-08T05:50:16.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/christ-mission-educational-and-welfare-minority-trust-patna-cpc-bengaluru-ita-60-pat-2025</loc>
               <lastmod>2025-10-08T05:50:16.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-appollo-tyres-ltd-ernakulam-dcit-kochi-ittpa-4-coch-2021</loc>
               <lastmod>2025-10-08T05:50:16.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apollo-tyres-ltd-ernakulam-the-dcit-kochi-ittpa-1-coch-2022</loc>
               <lastmod>2025-10-08T05:50:16.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-pune-the-government-servents-maharashtra-co-op-credit-society-limited-pune-pune-ita-713-pun-2024</loc>
               <lastmod>2025-10-08T05:50:16.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-pune-thegovernmentserventsmaharastraco-op-credit-society-limited-pune-pune-ita-714-pun-2024</loc>
               <lastmod>2025-10-08T05:50:16.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-martand-deosansthan-jejuri-pune-ito-exemption-ward-1-2-pune-pune-ita-593-pun-2025</loc>
               <lastmod>2025-10-08T05:50:16.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/glaacia-cosmetics-private-limited-pune-ward-1-1-pune-ita-903-pun-2025</loc>
               <lastmod>2025-10-08T05:50:16.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pathri-visthapit-sadhan-sahkari-samiti-limited-pathri-haridwar-ito-w-1-3-2-at-haridwar-industrial-area-haridwar-ita-94-ddn-2024</loc>
               <lastmod>2025-10-08T05:50:16.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaligram-infra-projects-llp-ltd-liability-partnership-ahmedabad-the-jcit-osd-central-circle-2-2-ahmedabad-ita-233-ahd-2021</loc>
               <lastmod>2025-10-08T05:50:16.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-central-circle-2-2-ahmedabad-shaligram-infra-projects-llp-ahmedabad-ita-291-ahd-2021</loc>
               <lastmod>2025-10-08T05:50:16.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-mehsana-mehsana-hemantkumar-faljibhai-chaudhary-mehsana-ita-475-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:16.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rinki-shashikant-gandhi-vadodara-gujarat-deputy-commissioner-of-income-tax-circle-2-1-1-vadodara-vadodara-gujarat-ita-546-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:17.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-babulal-patel-mehsana-the-ito-ward-1-mehsana-ita-853-ahd-2025</loc>
               <lastmod>2025-10-08T05:50:17.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-central-circle-2-2-ahmedabad-shaligram-infra-projects-llp-ahmedabad-itssa-194-ahd-2021</loc>
               <lastmod>2025-10-08T05:50:17.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dcit-central-circle-2-2-ahmedabad-shaligram-infra-projects-llp-ahmedabad-itssa-195-ahd-2021</loc>
               <lastmod>2025-10-08T05:50:17.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-jindal-faridabad-haryana-dcit-central-circle-2-faridabad-haryana-ita-1985-del-2025</loc>
               <lastmod>2025-10-08T05:50:19.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lokeshwar-kumar-sahu-dhamtari-income-tax-assessing-officer-dhamtari-ita-510-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dynaspede-integrated-systems-private-limited-salem-tamil-nadu-deputy-commissioner-of-income-tax-salem-ita-1861-chny-2024</loc>
               <lastmod>2025-10-08T05:50:21.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-radhakrishnan-l-r-smt-r-sarguna-vellore-ito-ncw-11-2-chennai-ita-1687-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muthusamy-mudaliar-prakasam-salem-acit-circle-1-hosur-ita-173-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apollo-tyres-ltd-cochin-the-deputy-commissioner-of-income-tax-cochin-ita-1000-coch-2024</loc>
               <lastmod>2025-10-08T05:50:21.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viswanathan-jayaraman-chennai-addl-cit-central-circle-1-chennai-bma-4-chny-2025</loc>
               <lastmod>2025-10-08T05:50:21.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/evexia-lifecare-limited-vadodara-the-ito-ward-1-1-1-vadodara-ita-605-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:14.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punit-ashokkumar-thakkar-vadodara-i-t-o-ward-3-1-2-vadodara-vadodara-ita-250-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ratan-rajmal-mehta-mumbai-income-tax-officer-ward-23-3-1-mumbai-ita-4130-mum-2025</loc>
               <lastmod>2025-10-08T05:55:18.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-jagvallabh-parshwanath-bhatha-ghar-trust-paldi-ahmedabad-cit-exemption-ahmedabad-ita-1153-ahd-2025</loc>
               <lastmod>2025-10-08T05:55:12.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hardeep-singh-kandola-ratia-ito-fatehabad-ita-455-chandi-2025</loc>
               <lastmod>2025-10-08T05:55:13.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shailesh-jaiswal-balrampur-balrampur-ito-1-ambikapur-ambikapur-ita-468-rpr-2025</loc>
               <lastmod>2025-10-08T05:55:15.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/frame-impex-private-limited-mumbai-ito-4-2-1-mumbai-mumbai-ita-4649-mum-2025</loc>
               <lastmod>2025-10-08T06:10:29.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-atul-kumar-bansal-new-delhi-ita-2601-del-2017</loc>
               <lastmod>2025-10-08T06:10:29.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-atul-kumar-bansal-new-delhi-ita-2602-del-2017</loc>
               <lastmod>2025-10-08T06:10:30.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-new-delhi-sh-atul-kumar-bansal-new-delhi-ita-2604-del-2017</loc>
               <lastmod>2025-10-08T06:10:30.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/farheez-eruch-aga-pune-income-tax-officer-ward-9-1-pune-pune-ita-1870-pun-2024</loc>
               <lastmod>2025-10-08T06:10:30.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-global-inc-gurgaon-acit-circle-1-2-2-international-taxation-new-delhi-ita-1131-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-global-inc-gurgaon-acit-circle-1-2-2-international-taxation-new-delhi-ita-1133-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/everest-global-inc-gurgaon-acit-circle-1-2-2-international-taxation-new-delhi-ita-1135-del-2023</loc>
               <lastmod>2025-10-08T06:10:30.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-13-new-delhi-jhandewalan-minda-corporation-ltd-ashok-vihar-ita-2662-del-2023</loc>
               <lastmod>2025-10-08T06:10:31.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-5-1-1-noida-noida-ebixcash-limited-noida-ita-4738-del-2024</loc>
               <lastmod>2025-10-08T06:10:32.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohit-garg-delhi-income-tax-officer-ward-35-2-delhi-ita-5399-del-2024</loc>
               <lastmod>2025-10-08T06:10:32.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-kumar-choradia-jaipur-acit-central-circle-2-jaipur-jaipur-ita-975-jpr-2025</loc>
               <lastmod>2025-10-08T06:10:32.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanodia-technoplast-ltd-delhi-acit-central-circle-19-delhi-ita-1355-del-2025</loc>
               <lastmod>2025-10-08T06:10:32.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/seema-narang-faridabad-haryana-income-tax-officer-ward-2-3-faridabad-haryana-ita-1999-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ag-derco-belting-india-private-limited-ghaziabad-cit-a-delhi-25-delhi-ita-2102-del-2025</loc>
               <lastmod>2025-10-08T06:10:33.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maruti-jakhuji-kude-pune-ito-ward-9-3-pune-pune-ita-2255-pun-2024</loc>
               <lastmod>2025-10-08T06:10:33.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-19-1-delhi-r-gopal-impex-pvt-ltd-delhi-ita-82-del-2025</loc>
               <lastmod>2025-10-08T06:10:34.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/whole-sale-cloth-merchant-association-kota-deputy-commissioner-of-income-tax-central-circle-kota-kota-ita-962-jpr-2024</loc>
               <lastmod>2025-10-06T10:53:13.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ants-studio-pvt-ltd-ahmedabad-the-dcit-central-circle-2-2-ahmedabad-itssa-122-ahd-2021</loc>
               <lastmod>2025-10-08T06:06:31.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-1-ludhiana-m-s-oswal-fashion-p-ltd-g-t-road-west-jalandhar-bye-pass-ludhiana-ita-1020-chandi-2019</loc>
               <lastmod>2025-10-08T06:06:32.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/natesan-ekambaram-chennai-dcit-central-circle-1-2-chennai-ita-2873-chny-2024</loc>
               <lastmod>2025-10-08T06:06:32.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepika-garg-e-392-phase-vi-focal-point-ludhiana-ludhiana-income-tax-officer-ward-1-1-ludhiana-jao-the-income-tax-officer-ward-1-5-ludhiana-ludhiana-ita-96-chandi-2025</loc>
               <lastmod>2025-10-08T06:06:32.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradeep-jeyavelu-tiruvallur-ito-ward-1-tiruvallur-ita-1626-chny-2025</loc>
               <lastmod>2025-10-08T06:06:33.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ponnusamy-raja-vakkil-new-street-madurai-income-tax-officer-non-corporate-ward-1-7-madurai-income-tax-office-cr-building-madurai-ita-1677-chny-2025</loc>
               <lastmod>2025-10-08T06:06:33.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-atul-kumar-bansal-new-delhi-acit-new-delhi-ita-1695-del-2017</loc>
               <lastmod>2025-10-08T06:06:33.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivprasad-kashinath-desai-sindhudurg-ito-ward-kudal-ita-1003-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-and-s-associates-pune-ito-ward-2-4-pune-pune-ita-1376-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vilayil-satyan-pillai-delhi-ito-ward-60-5-new-delhi-ma-135-del-2024</loc>
               <lastmod>2025-10-08T06:06:28.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-narayan-chunilal-jaiswal-pune-income-tax-officer-ward-2-1-jalgaon-ita-1803-pun-2025</loc>
               <lastmod>2025-10-08T06:06:29.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lakhvir-kaur-mohali-chandigarh-dcit-acit-cen-2-chd-chandigarh-ita-1164-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:29.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-3-ludhiana-kitchlu-nagar-mani-ram-balwant-rai-huf-civil-lines-ita-1042-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:29.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-ludhiana-ab-alcobev-private-limited-delhi-ita-357-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:29.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-vijay-bajirao-balwadkar-pune-ito-ward-2-2-pune-pune-ita-1637-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/greatway-private-limited-opp-military-camp-gt-road-ldh-deputy-commissioner-of-income-tax-4-1-aayakar-bhawan-rishi-nagar-ludhiana-ita-234-chandi-2024</loc>
               <lastmod>2025-10-08T06:06:33.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wahiba-abubkar-mukadam-ratnagiri-ito-ward-1-ratnagiri-ratnagiri-ita-1655-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahatma-phule-nagari-sahakari-patsanstha-maryadit-ahilyanagar-ito-ward-1-ahilyanagar-ita-321-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameshbhai-harlilal-patel-pune-acit-central-circle-1-1-pune-itssa-6-pun-2025</loc>
               <lastmod>2025-10-08T06:06:33.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-4-2-new-delhi-cerise-internet-technologies-pvt-ltd-new-delhi-ita-3248-del-2024</loc>
               <lastmod>2025-10-08T06:06:34.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naresh-kumar-jain-huf-delhi-dcit-central-circle-26-delhi-ita-1574-del-2025</loc>
               <lastmod>2025-10-08T06:06:34.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-1-surat-majura-gate-dhaval-bharatkumar-shah-nanpura-itssa-3-srt-2025</loc>
               <lastmod>2025-10-08T05:50:17.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navkar-goa-corporation-mumbai-deputy-commissioner-of-income-tax-central-wing-central-circle-ita-3529-mum-2025</loc>
               <lastmod>2025-10-08T05:50:17.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sangeetaben-bharatkumar-mehta-mumbai-income-tax-officer-ward-19-1-1-mumbai-ita-4668-mum-2025</loc>
               <lastmod>2025-10-08T05:50:17.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kishan-assudani-bhopal-assistant-commissioner-of-income-tax-3-1-bhopal-bhopal-ita-749-ind-2024</loc>
               <lastmod>2025-10-08T05:50:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/schneider-electric-systems-india-private-limited-chennai-acit-corporate-circle-3-1-chennai-sa-22-chny-2025</loc>
               <lastmod>2025-10-08T05:50:17.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/west-central-railway-employees-cooperative-credit-society-ltd-kota-ito-ward-2-1-kota-kota-ita-1007-jpr-2025</loc>
               <lastmod>2025-10-08T05:50:18.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kothari-agritech-pvt-ltd-solapur-the-dcit-circle-1-solapur-ita-2455-pun-2024</loc>
               <lastmod>2025-10-08T05:50:18.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swargiya-shri-madanlal-juneja-ji-memorial-naitrath-soceity-bilaspur-bilaspur-commissioner-of-income-tax-exemption-bhopal-bhopal-ita-484-rpr-2025</loc>
               <lastmod>2025-10-08T05:50:15.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-4-patna-m-s-krishna-seeds-patna-ita-138-pat-2019</loc>
               <lastmod>2025-10-08T06:10:27.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-virat-arora-u-s-nagar-dcit-dd-haldwani-haldwani-ita-159-ddn-2024</loc>
               <lastmod>2025-10-08T06:00:22.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-virat-arora-haldwani-acit-cc-haldwani-haldwani-ita-160-ddn-2024</loc>
               <lastmod>2025-10-08T06:00:22.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eknath-genaba-shinde-pune-ito-ward-12-1-pune-ita-1201-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pratap-narayan-desai-ratnagiri-income-tax-officer-ratnagiri-ita-1723-pun-2025</loc>
               <lastmod>2025-10-08T06:00:22.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/epiroc-charitable-foudation-pune-cit-e-pune-pune-ita-374-pun-2025</loc>
               <lastmod>2025-10-08T06:00:23.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shamli-model-shop-no-1-shamli-income-tax-officer-shamli-co-48-del-2025</loc>
               <lastmod>2025-10-08T06:00:23.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-ambadas-kadam-aurangabad-deputy-commissioner-of-income-tax-cpc-bengaluru-ma-47-pun-2024</loc>
               <lastmod>2025-10-08T06:00:23.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jhaji-shikshan-samiti-durg-durg-deputy-commissioner-of-income-tax-exemption-circle-bhopal-bhopal-ita-476-rpr-2025</loc>
               <lastmod>2025-10-08T06:00:24.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-kumar-chennai-ito-ncw-4-5-chennai-ita-784-chny-2025</loc>
               <lastmod>2025-10-08T06:06:30.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-prabhulal-kabra-ahmedabad-the-income-tax-officer-ward-1-1-3-ahmedabad-ita-831-ahd-2023</loc>
               <lastmod>2025-10-08T06:06:31.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-manju-goyal-delhi-ita-2970-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-associates-private-limited-earlier-as-essel-realty-developers-private-limited-new-delhi-nfac-assessment-unit-delhi-ita-316-del-2025</loc>
               <lastmod>2025-10-08T06:10:27.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kranti-electric-engineering-pvt-ltd-rajkot-the-ito-ward-2-1-4-rajkot-rajkot-ita-411-rjt-2025</loc>
               <lastmod>2025-10-08T11:55:20.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-ravi-parsotambhai-asanani-village-jetpur-dist-rajkot-the-ito-ward-1-2-1-rajkot-rajkot-ita-434-rjt-2025</loc>
               <lastmod>2025-10-08T11:55:12.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/badiani-pratap-jethalal-huf-jamnagar-income-tax-officer-assessment-unit-delhi-ita-443-rjt-2025</loc>
               <lastmod>2025-10-08T13:55:13.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pioneer-india-electronics-pvt-ltd-gurgaon-dcit-gurgaon-ita-2969-del-2017</loc>
               <lastmod>2025-10-08T13:55:22.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meena-swarup-new-delhi-dcit-circle-3-1-2-new-delhi-ita-2050-del-2019</loc>
               <lastmod>2025-10-08T13:55:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharda-bal-kalyan-samiti-jabalpur-income-tax-officer-exemption-ita-160-jab-2023</loc>
               <lastmod>2025-10-08T13:55:17.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharda-bal-kalyan-samiti-jabalpur-income-tax-officer-exemption-ita-159-jab-2023</loc>
               <lastmod>2025-10-08T13:55:17.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manubha-prabhatsang-vaghela-mehsana-income-tax-officer-ward-5-palanpur-ita-967-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:11.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khalil-kashim-darwajkar-kolhapur-ito-ward-1-kolhapur-kolhapur-ita-1662-pun-2025</loc>
               <lastmod>2025-10-08T15:55:06.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-1-ahmedabad-ahmedabad-anil-limited-ahmedabad-ita-402-ahd-2025</loc>
               <lastmod>2025-10-08T13:55:10.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-27-3-mumbai-navi-mumbai-vimal-arvind-kapasi-ghatkopar-west-ita-3569-mum-2025</loc>
               <lastmod>2025-10-08T19:55:14.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-power-training-institute-faridabad-haryana-dcit-acit-e-c-2-chandigarh-chandigarh-ita-516-chandi-2025</loc>
               <lastmod>2025-10-09T14:20:57.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rishabh-dev-dehradun-ito-dehradun-ita-136-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ssgr-hospital-research-centre-private-limited-haldwani-dc-acit-central-cirlce-haldwani-ita-41-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ssgr-hospital-and-research-centre-private-limited-haldwani-dcit-acit-cental-circle-haldwani-haldwani-ita-70-ddn-2025</loc>
               <lastmod>2025-10-09T14:20:58.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/advantage-india-new-delhi-pr-cit-central-ii-new-delhi-ita-634-del-2019</loc>
               <lastmod>2025-10-09T14:20:58.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-consumer-products-limited-kolkata-dcit-cir-4-kolkata-kolkata-ma-67-kol-2025</loc>
               <lastmod>2025-10-09T14:20:58.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-eluru-cooperative-house-mortgage-society-limited-eluru-income-tax-officer-ward-1-eluru-ita-225-viz-2023</loc>
               <lastmod>2025-10-09T14:20:58.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-taneja-developers-infra-ltd-new-delhi-dcit-new-delhi-ita-5579-del-2012</loc>
               <lastmod>2025-10-09T14:20:55.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-23-2-new-delhi-skyline-engineering-contracts-india-pvt-ltd-new-delhi-ita-5823-del-2017</loc>
               <lastmod>2025-10-09T14:20:55.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marvelous-cement-private-limited-new-delhi-ito-ward-16-2-new-delhi-ita-4153-del-2019</loc>
               <lastmod>2025-10-09T14:20:55.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cental-circle-2-3-kolkata-lumino-industries-limited-merlin-acropolis-e-k-t-ita-1223-kol-2025</loc>
               <lastmod>2025-10-09T14:20:55.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/axora-resources-limited-bangalore-income-tax-officer-kolkota-ita-1275-kol-2025</loc>
               <lastmod>2025-10-09T14:20:55.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-199-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:55.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-dcit-tds-raipur-raipur-ita-204-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:56.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-5-2-1-mumbai-n-v-project-private-limited-mumbai-ita-1025-mum-2025</loc>
               <lastmod>2025-10-09T14:20:56.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radhe-krushna-gau-sala-trust-mota-rampar-paddhari-the-commissioner-of-income-tax-exemption-ahmedabad-ita-280-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:57.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-5-4-mumbai-mr-abhay-n-manudhane-resolution-proffessional-of-housing-development-infrastruture-ltd-mumbai-ma-13-mum-2023</loc>
               <lastmod>2025-10-08T19:55:21.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-m-s-waves-data-management-pvt-ltd-delhi-ita-2967-del-2025</loc>
               <lastmod>2025-10-08T21:55:03.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alankar-alloys-pvt-ltd-kolkata-dcit-central-circle-2-raipur-raipur-ita-430-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akash-agarwal-kolkata-kolkata-dcit-central-circle-2-raipur-raipur-ita-433-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:54.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-ranjan-dcit-central-circle-1-2-ahmedabad-ahmedabad-hitendrakumar-bhailalbhai-patel-a-bhailalbhai-bhavan-society-itssa-19-ahd-2024</loc>
               <lastmod>2025-10-09T14:20:54.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-ranjan-dcit-central-circle-1-2-ahemdabad-aaykar-bhawan-ashram-road-gsg-abode-llp-navrangpura-ahmedabad-itssa-21-ahd-2024</loc>
               <lastmod>2025-10-09T14:20:54.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-maharani-shantadevi-trust-vadodara-the-cit-exemption-ahmedabad-ita-1081-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:54.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-circle-2-1-1-ahmedabad-ahmedabad-meghmani-limited-liability-partnership-ahmedabad-ita-1387-ahd-2025</loc>
               <lastmod>2025-10-08T17:55:14.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jtiendra-pravinbhai-dhakan-una-the-ito-ward-4-veraval-ita-921-rjt-2024</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kirti-polymers-rajkot-income-tax-officer-ward-1-1-1-rajkot-rajkot-ita-379-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikas-oil-mill-khairthal-ito-ward-1-5-alwar-alwar-ita-721-jpr-2025</loc>
               <lastmod>2025-10-08T06:15:28.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aditi-gupta-ludhiana-income-tax-officer-ward-vii-1-ludhiana-ita-195-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:28.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kush-innovative-foundation-new-delhi-cit-exemption-new-delhi-ma-236-del-2025</loc>
               <lastmod>2025-10-08T06:15:28.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-ramchandraji-mantri-jalna-assessment-unit-income-tax-department-jalna-ita-526-pun-2025</loc>
               <lastmod>2025-10-08T06:15:27.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-gandhi-delhi-ito-ward-34-1-delhi-delhi-ita-2385-del-2024</loc>
               <lastmod>2025-10-08T06:15:27.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravinder-singh-ludhiana-ito-ward-3-5-ludhiana-ita-320-chandi-2025</loc>
               <lastmod>2025-10-08T06:15:27.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/umarbhai-mamadbhai-kumbhar-bhadreshwar-tal-mundra-dist-kutchh-the-ito-ward-5-mundra-ita-471-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-dipakkumar-parsotamdas-asanani-village-jetpur-dist-rajkot-the-ito-ward-1-2-1-rajkot-rajkot-ita-435-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandulal-bhimjibhai-dabhi-rajkot-income-tax-officer-ward-1-1-1-rajkot-rajkot-ita-504-rjt-2025</loc>
               <lastmod>2025-10-08T06:09:59.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kns-vinayak-mining-and-infra-private-limited-korba-korba-acit-korba-korba-ita-483-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:44.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammad-parvez-bhilai-durg-income-tax-officer-ward-1-3-bhilai-durg-ita-501-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:44.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajasthan-ophthalmological-society-jaipur-jaipur-ito-jaipur-ita-582-jpr-2025</loc>
               <lastmod>2025-10-09T14:25:45.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-2-1-2-bkc-delta-air-lines-marine-drive-ita-4183-mum-2025</loc>
               <lastmod>2025-10-09T14:25:47.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/briya-enterprise-limited-ahmedabad-the-ito-ward-1-1-3-ahmedabad-ita-2064-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/briya-enterprise-limited-ahmedabad-the-ito-ward-1-1-3-ahmedabad-ita-2065-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/briya-enterprise-limited-ahmedabad-the-ito-ward-1-1-3-ahmedabad-ita-2067-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-shruti-ramrao-shujole-dcit-central-circle-1-2-ahmedabad-aaykar-bhawan-ashram-road-ahmedabad-gsg-abode-llp-navrangpura-ahmedabad-ita-665-ahd-2024</loc>
               <lastmod>2025-10-09T14:25:47.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-exem-ward1-1-mumbai-acil-navasar-jan-rural-development-foundation-mumbai-ma-199-mum-2024</loc>
               <lastmod>2025-10-09T14:25:47.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-32-1-4-mumbai-raheja-green-co-operative-housing-society-limited-mumbai-ma-92-mum-2024</loc>
               <lastmod>2025-10-09T14:25:47.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anubha-bansal-new-delhi-acit-circle-70-1-new-delhi-ita-2314-del-2019</loc>
               <lastmod>2025-10-09T14:30:53.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panchamrit-real-estates-private-limited-gurgaon-ito-ward-3-2-gurgoan-ita-2654-del-2024</loc>
               <lastmod>2025-10-09T14:30:53.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-gupta-delhi-acit-central-circle-18-delhi-ita-1167-del-2025</loc>
               <lastmod>2025-10-09T14:30:53.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-saurabh-maheshwari-delhi-ita-2868-del-2025</loc>
               <lastmod>2025-10-09T14:30:53.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-saurabh-maheshwari-gurgaon-ita-2870-del-2025</loc>
               <lastmod>2025-10-09T14:30:54.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumari-ghaziabad-income-tax-officer-ghaziabad-ita-3288-del-2025</loc>
               <lastmod>2025-10-09T14:30:54.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asst-commissioner-of-income-tax-3-2-1-mumbai-aayakar-bhavan-mumbai-solapur-yedeshi-tollway-limited-mumbai-ita-4242-mum-2025</loc>
               <lastmod>2025-10-09T14:25:45.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subbarao-jaladi-guntur-income-tax-officer-ward-2-1-guntur-ita-296-viz-2025</loc>
               <lastmod>2025-10-09T14:25:46.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srinivasarao-ganta-visakhapatnam-income-tax-officer-visakhapatnam-ita-388-viz-2025</loc>
               <lastmod>2025-10-09T14:25:46.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/qlar-india-private-limited-kolkata-dcit-circle-11-1-kolkata-ita-1134-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-raina-commodities-pvt-ltd-kolkata-ito-ward-1-1-kolkata-ita-1188-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barik-biswas-basirhat-acit-circle-49-1-49-2-kolkata-ma-39-kol-2025</loc>
               <lastmod>2025-10-09T14:25:46.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnandini-foods-private-limited-kolhapur-asst-commissioner-of-income-tax-central-circle-2-2-mumbai-itssa-1199-mum-2025</loc>
               <lastmod>2025-10-09T14:25:50.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vijaypur-public-carrier-operators-union-guna-acit-range-3-gwalior-ita-134-agr-2016</loc>
               <lastmod>2025-10-09T14:25:51.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankur-rice-industries-pvt-ltd-etawah-ito-2-2-5-etawah-ita-118-agr-2025</loc>
               <lastmod>2025-10-09T14:25:51.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-avinash-haribhau-shinde-pune-ito-ward-14-1-pune-pune-ita-1657-pun-2025</loc>
               <lastmod>2025-10-08T15:55:07.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gora-bai-sahu-ashok-nagar-ito-ashok-nagar-ashok-nagar-ita-35-agr-2023</loc>
               <lastmod>2025-10-08T09:55:10.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/machindra-baburao-suke-pune-ito-ward-5-3-pune-ita-1245-pun-2025</loc>
               <lastmod>2025-10-08T17:55:16.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/priyesh-singhania-raipur-raipur-dcit-circle-1-1-raipur-raipur-ita-462-rpr-2025</loc>
               <lastmod>2025-10-08T15:55:21.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-dholka-nagaric-bachat-sahakari-mandali-ltd-ahmedabad-the-ito-ward-3-2-5-ahmedabad-ita-643-ahd-2025</loc>
               <lastmod>2025-10-08T15:55:18.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dodhia-filaments-private-limited-mumbai-dcit-cc-3-thane-mumbai-itssa-799-mum-2025</loc>
               <lastmod>2025-10-08T17:23:11.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amee-govindbhai-patel-mehsana-the-income-tax-officer-ward-1-mehsana-ita-120-ahd-2024</loc>
               <lastmod>2025-10-08T17:55:21.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muthuramalingam-thoothukudi-ito-ward-1-tutucorin-ita-1965-chny-2025</loc>
               <lastmod>2025-10-08T19:55:07.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-ambai-gramin-bigarsheti-sah-pat-sanstha-maryadit-radhanagari-radhanagari-kolhapur-ito-ward-1-5-kolhapur-ita-401-pun-2024</loc>
               <lastmod>2025-10-08T19:55:07.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-agrawal-bilaspur-assistant-commissioner-of-income-tax-circle-2-1-bilaspu-bilaspur-ita-370-rpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-1-2-raipur-raipur-manit-gupta-tilda-neora-ita-450-rpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/implex-infrastructure-pvt-ltd-delhi-ito-ward-12-1-delhi-ita-2910-del-2025</loc>
               <lastmod>2025-10-08T21:55:07.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/urwashi-ranjan-delhi-ito-ward-2-2-1-ghaziabad-ita-3541-del-2025</loc>
               <lastmod>2025-10-08T21:55:10.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shantadurga-multi-purpose-souharda-sahakari-niyamit-belagavi-income-tax-officer-ward-2-belagavi-ita-204-pan-2025</loc>
               <lastmod>2025-10-09T14:25:48.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkishore-maniyar-mumbai-ito-mumbai-ita-2487-mum-2024</loc>
               <lastmod>2025-10-09T14:25:48.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ritesh-mansukhlal-dodhia-bhiwandi-dcit-cc-3-thane-thane-itssa-2227-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/culver-max-entertinment-private-limited-formerly-known-as-sony-pictures-network-india-private-limited-erstwhile-multi-screen-media-private-limited-mumbai-the-commissioner-of-income-tax-circle-16-9-mumbai-ma-81-mum-2025</loc>
               <lastmod>2025-10-09T14:25:49.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-dcit-tds-raipur-raipur-ita-214-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-limited-bilaspur-ito-tds-bilaspur-bilaspur-ita-217-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-tds-raipur-raipur-south-eastern-coalfields-limited-tan-bpls04617e-surguja-ita-290-rpr-2025</loc>
               <lastmod>2025-10-09T14:25:50.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/education-india-shillong-shillong-ito-ward-1-shillong-ita-15-gty-2025</loc>
               <lastmod>2025-10-09T14:20:59.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maruti-enterprises-vaishali-dy-cit-cir-1-patna-ita-299-pat-2025</loc>
               <lastmod>2025-10-09T14:20:59.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/omax-minerals-pvt-ltd-kolkata-dcit-central-circle-2-raipur-raipur-ita-420-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:59.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tridev-ispat-pvt-ltd-kolkata-kolkata-dcit-central-circle-2-raipur-raipur-ita-427-rpr-2025</loc>
               <lastmod>2025-10-09T14:20:59.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-kumar-agrawal-burhanupur-joint-commisiioner-of-income-tax-osd-central-1-indore-indore-ita-715-ind-2024</loc>
               <lastmod>2025-10-09T14:20:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-kumar-agrawal-burhanpur-joint-commissioner-of-income-tax-osd-central-1-indore-indore-ita-716-ind-2024</loc>
               <lastmod>2025-10-09T14:20:59.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-mahendra-kumar-goyal-sikar-dcit-central-circle-3-jaipur-jaipur-ita-498-jpr-2025</loc>
               <lastmod>2025-10-09T14:21:00.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girish-kishanlal-sharma-kolkata-income-tax-officer-ward-34-1-kolkata-ita-1405-kol-2025</loc>
               <lastmod>2025-10-08T06:15:29.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-l-g-choudhary-ahmedabad-the-dy-cit-circle-2-2-1-ahmedabad-ita-730-ahd-2024</loc>
               <lastmod>2025-10-08T06:15:30.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyanasundaram-ranjithkumar-thiruvarur-ito-ncw-22-6-tambaram-ita-1622-chny-2025</loc>
               <lastmod>2025-10-08T07:55:07.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-thenu-silks-puliampatti-acit-central-circle-2-coimbatore-sa-62-chny-2025</loc>
               <lastmod>2025-10-08T07:55:09.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arumugam-kamatchi-puliampatti-acit-central-circle-2-coimbatore-ita-1370-chny-2025</loc>
               <lastmod>2025-10-08T07:55:11.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-dharuman-puliampatti-acit-central-circle-2-coimbatore-ita-1375-chny-2025</loc>
               <lastmod>2025-10-08T07:55:14.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-moorthy-sathy-acit-central-circle-2-coimbatore-coimbatore-co-58-chny-2025</loc>
               <lastmod>2025-10-08T07:55:13.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-dharuman-puliampatti-acit-central-circle-2-coimbatore-ita-1374-chny-2025</loc>
               <lastmod>2025-10-08T07:55:14.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharuman-vanisuganya-puliampatti-acit-central-circle-2-coimbatore-ita-1376-chny-2025</loc>
               <lastmod>2025-10-08T07:55:14.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avana-global-fzco-mumbai-deputy-commissioner-of-income-tax-international-tax-1-1-2-mumbai-ita-1788-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-welfare-foundation-mumbai-ito-exemption-ward-2-1-mumbai-ita-3271-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-it-1-2-2-mumbai-bkc-bcd-travel-services-bv-netherlands-ita-4219-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmesh-girish-dixit-mumbai-income-tax-officer-wd-41-3-1-mumbai-mumbai-ita-4658-mum-2025</loc>
               <lastmod>2025-11-11T10:15:34.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-32-1-mumbai-mumbai-h-k-pujara-builders-mumbai-ma-146-mum-2025</loc>
               <lastmod>2025-11-11T10:15:35.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-36698-ireland-ltd-ireland-dcit-circle-1-1-1-intl-tax-delhi-sa-503-del-2025</loc>
               <lastmod>2025-11-11T10:15:36.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameshwar-dayal-jaipur-jaipur-ito-ward-3-2-gwalior-gwalior-ita-85-agr-2025</loc>
               <lastmod>2025-11-11T10:15:36.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-vadehra-builders-pvt-ltd-new-delhi-acit-new-delhi-co-110-del-2017</loc>
               <lastmod>2025-11-11T10:15:36.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bansal-insulation-products-pvt-ltd-okhla-delhi-income-tax-officer-i-p-estate-co-79-del-2024</loc>
               <lastmod>2025-11-11T10:15:36.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/man-mohan-agarwal-meerut-dcit-central-circle-ghazaibad-ita-1214-del-2024</loc>
               <lastmod>2025-11-11T10:15:36.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pramod-gupta-gurgaon-ito-ward-46-5-new-delhi-ita-3648-del-2019</loc>
               <lastmod>2025-11-11T10:15:30.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deepak-parekh-usa-deputy-director-of-income-tax-cpc-bengaluru-ita-126-ind-2025</loc>
               <lastmod>2025-11-11T10:15:30.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-guptnath-bal-shikshan-samiti-machalpur-machalpur-ito-ward-rajgarh-rajgarh-ita-313-ind-2025</loc>
               <lastmod>2025-11-11T10:15:31.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sahib-shri-guru-teg-bahadur-nishkam-society-delhi-ito-ward-exemption-2-1-delhi-ita-3238-del-2025</loc>
               <lastmod>2025-11-11T10:11:11.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sdl-footwear-private-limited-new-delhi-ito-ward-22-3-delhi-ita-5200-del-2025</loc>
               <lastmod>2025-11-11T10:11:11.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudeepta-gurugram-income-tax-officer-ward-67-7-delhi-ita-5375-del-2025</loc>
               <lastmod>2025-11-11T10:11:11.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajinder-prashad-delhi-income-tax-officer-delhi-ita-5393-del-2025</loc>
               <lastmod>2025-11-11T10:11:11.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-27-1-delhi-delhi-zeus-impex-pvt-ltd-delhi-ma-402-del-2024</loc>
               <lastmod>2025-11-11T10:11:11.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-4-1-1-aligarh-aligarh-bharat-varshney-aligarh-ita-102-agr-2025</loc>
               <lastmod>2025-11-11T10:11:02.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-barfani-dadaji-buildcon-ahmedabad-the-ito-ward-4-2-5-ahmedabad-ita-1024-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dae-leasing-ireland-20-limited-ireland-acit-circle-1-2-2-int-tax-delhi-ita-1197-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lunar-aircraft-trading-company-7-delhi-acit-intl-tax-circle-2-2-1-delhi-ita-1198-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1905-co-limited-new-delhi-acit-cirlce-1-3-1-int-taxation-delhi-ita-1207-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/white-oak-aviation-aoe2-limited-ireland-acit-international-taxation-circle-3-1-1-new-delhi-new-delhi-ita-1270-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1201-co-ltd-ireland-acit-international-taxation-circle-1-3-1-new-delhi-new-delhi-ita-1273-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-aviation-leasing-4433-limited-ireland-dcit-international-taxation-circle-1-1-1-new-delhi-new-delhi-ita-1276-del-2025</loc>
               <lastmod>2025-11-11T10:20:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nalini-foundation-malviya-nagar-jaipur-exemption-ward-1-jaipur-kailash-height-lal-khothi-tonk-road-ita-45-jpr-2025</loc>
               <lastmod>2025-11-11T10:15:31.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-jaipur-renu-agarwal-jaipur-ita-502-jpr-2025</loc>
               <lastmod>2025-11-11T10:15:31.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/precious-bjuildtech-private-limited-bareilly-pcit-bareilly-ita-66-lkw-2022</loc>
               <lastmod>2025-11-11T10:15:31.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dugdh-utpadak-sahakari-sangh-ltd-raebareli-ito-raebareli-ita-75-lkw-2024</loc>
               <lastmod>2025-11-11T10:15:31.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jawahar-lal-nehru-port-trust-navi-mumbai-acit-panvel-panvel-ita-1154-mum-2016</loc>
               <lastmod>2025-11-11T10:15:31.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jawahar-lal-nehru-port-trust-navi-mumbai-acit-panvel-panvel-ita-1155-mum-2016</loc>
               <lastmod>2025-11-11T10:15:32.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-the-jawaharlal-nehru-port-trust-raigad-ita-544-pun-2016</loc>
               <lastmod>2025-11-11T10:15:32.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-somnath-sonawane-nashik-ito-ward-2-1-nashik-nashik-maharashtra-ita-2154-pun-2024</loc>
               <lastmod>2025-11-11T10:15:32.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/antaash-sheikh-bangalore-income-tax-officer-ward-5-3-5-bangalore-ita-1589-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bikas-bhalotia-kolkata-income-tax-officer-ward-37-1-kolkata-ita-1421-kol-2025</loc>
               <lastmod>2025-11-11T10:11:04.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balbir-gurnani-mumbai-i-t-o-ward-2-5-kalyan-ita-3124-mum-2024</loc>
               <lastmod>2025-11-11T10:11:04.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munivenkatappa-umavathi-bengaluru-income-tax-officer-ward-3-3-1-bangalore-ita-1736-bang-2025</loc>
               <lastmod>2025-11-11T10:11:06.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjula-villupuram-tamil-nadu-income-tax-officer-ward-i-ita-1162-chny-2025</loc>
               <lastmod>2025-11-11T10:11:06.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tholur-paccs-salem-ito-ward-1-6-salem-ita-1923-chny-2025</loc>
               <lastmod>2025-11-11T10:11:06.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-institute-of-chartered-shipbrokers-chennai-ito-exemptions-ward-2-chennai-ita-1931-chny-2025</loc>
               <lastmod>2025-11-11T10:11:07.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marappa-gounder-periasamy-chennai-ito-ncc-19-1-chennai-sa-91-chny-2025</loc>
               <lastmod>2025-11-11T10:11:07.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gordhandas-narandas-vaishnav-iqbalgadh-the-income-tax-officer-ward-1-palanpur-palanpur-ita-2075-ahd-2024</loc>
               <lastmod>2025-11-11T10:11:07.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ahar-aviation-leasing-ltd-delhi-dcit-int-tax-circle-1-1-1-delhi-ita-1160-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-36698-ireland-ltd-ireland-dcit-circle-1-1-1-intl-tax-delhi-ita-1193-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/awas-39427-ireland-ltd-ireland-dcit-circle-1-1-1-intl-tax-delhi-ita-1194-del-2025</loc>
               <lastmod>2025-11-11T10:20:28.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rebecca-morris-bangalore-income-tax-officer-ward-4-3-2-bangalore-ita-1639-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodiyalam-floriculture-private-limited-bengaluru-income-tax-officer-ward-4-1-2-bengaluru-ita-1804-bang-2025</loc>
               <lastmod>2025-11-11T10:11:09.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/janak-crane-pvt-ltd-new-delhi-dcit-circle-13-1-new-delhi-ita-7377-del-2018</loc>
               <lastmod>2025-11-11T10:11:09.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-18-new-delhi-sant-lal-aggarwal-jhajjar-ita-2411-del-2022</loc>
               <lastmod>2025-11-11T10:11:09.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-18-new-delhi-sant-lal-aggarwal-jhajar-ita-2414-del-2022</loc>
               <lastmod>2025-11-11T10:11:10.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-18-new-delhi-sant-lal-aggarwal-jhajjar-ita-2415-del-2022</loc>
               <lastmod>2025-11-11T10:11:10.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-28-1-new-delhi-sudha-pawa-l-h-of-late-ms-swati-pawa-new-delhi-ita-3058-del-2022</loc>
               <lastmod>2025-11-11T10:11:10.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-28-1-new-delhi-satish-kumar-pawa-new-delhi-ita-3060-del-2022</loc>
               <lastmod>2025-11-11T10:11:10.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-pawa-new-delhi-acit-central-circle-18-new-delhi-ita-2075-del-2023</loc>
               <lastmod>2025-11-11T10:11:10.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-28-1-new-delhi-sudha-pawa-lh-late-swati-pawa-new-delhi-ita-35-del-2023</loc>
               <lastmod>2025-11-11T10:11:10.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-balaji-metal-tech-pvt-ltd-faridabad-dcit-central-circle-25-new-delhi-ita-1287-del-2024</loc>
               <lastmod>2025-11-11T10:11:10.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chitrakar-deepak-r-patil-art-amd-culture-foundation-raigad-cit-exemption-pune-ita-1292-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navsamaj-nirman-bahu-uddeshiy-sanstha-nandurbar-ito-exemption-ward-1-2-nashik-ita-1350-pun-2025</loc>
               <lastmod>2025-11-11T10:15:32.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indian-medical-association-pune-branch-shukrawar-peth-dcit-exemption-circle-pune-swargate-ita-764-pun-2025</loc>
               <lastmod>2025-11-11T10:15:33.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswathi-ammal-educational-and-charitable-trust-chennai-acit-centre-circle-ii-noida-ita-2181-del-2023</loc>
               <lastmod>2025-11-11T10:15:33.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-noida-noida-saraswati-ammal-education-and-charitable-trust-chennai-ita-2290-del-2023</loc>
               <lastmod>2025-11-11T10:15:34.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/connolly-aviation-capital-2-ltd-delhi-acit-int-tax-circle-2-1-2-delhi-ita-1855-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-rajgarhia-delhi-dcit-central-circle-28-delhi-ita-3007-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-rajgarhia-delhi-dcit-central-circle-28-delhi-ita-3008-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kosi-aviation-leasing-limited-new-delhi-acit-int-taxation-circle-2-1-2-new-delhi-ita-994-del-2025</loc>
               <lastmod>2025-11-11T10:20:32.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1732-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-delhi-ita-1511-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gy-aviation-lease-1729-co-limited-dublin-ireland-assistant-commissioner-of-income-tax-circle-1-3-1-international-tax-delhi-delhi-ita-1516-del-2025</loc>
               <lastmod>2025-11-11T10:20:31.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rameshchandra-chhabildas-jhaveri-mumbai-dcit-circle-4-2-1-mumbai-ita-3520-mum-2025</loc>
               <lastmod>2025-10-08T06:00:22.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-engineering-mazdoor-sabha-mumbai-asst-cit-central-circle-43-mumbai-ita-4720-mum-2025</loc>
               <lastmod>2025-10-08T06:10:29.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veer-singh-engineering-private-limited-navi-mumbai-income-tax-officer-ward-15-3-2-mumbai-mumbai-ita-4731-mum-2025</loc>
               <lastmod>2025-10-08T06:10:29.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajeshwar-govind-deshpande-mumbai-ito-ward-3-2-mumbai-ita-4026-mum-2025</loc>
               <lastmod>2025-10-08T06:15:28.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-6-2-mumbai-mumbai-cads-properties-private-limited-jvpd-mumbai-ita-3876-mum-2025</loc>
               <lastmod>2025-10-09T14:25:45.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/phoenix-commodities-private-limited-mumbai-ito-ward-3-2-4-mumbai-mumbai-ita-4729-mum-2025</loc>
               <lastmod>2025-10-09T14:25:47.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-pvt-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-259-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitachi-astemo-haryana-private-limited-faridabad-assistant-commissioner-of-income-tax-delhi-ita-3353-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deshbandhu-college-evening-delhi-ito-ward-29-3-delhi-ita-1171-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jito-gurugram-chapter-foundation-mg-road-gurugram-commissioner-of-income-tax-exemptions-chandigarh-chandigarh-ita-3249-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/four-star-hospitalities-llp-ghaziabad-acit-central-range-4-delhi-ita-1795-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-m-s-snw-smith-consultants-pvt-ltd-delhi-ita-2243-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinod-kumar-firozabad-income-tax-officer-ward-2-2-2-firozabad-firozabad-ita-236-agr-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagvan-das-firozabad-ito-ward-2-2-1-firozabad-ita-248-agr-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-garg-noida-dcit-central-circle-2-noida-ita-1391-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashish-garg-noida-dcit-central-circle-2-noida-ita-1393-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-2-new-delhi-ashish-garg-delhi-ita-1547-del-2022</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-7-1-new-delhi-d-y-technologies-pvt-ltd-new-delhi-ita-843-del-2020</loc>
               <lastmod>2025-12-25T08:00:34.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ankur-chaudhary-noida-dcit-central-circle-1-noida-ita-2120-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-sharma-noida-ito-5-2-2-noida-ita-1785-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-2911-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-25-new-delhi-delhi-colossus-trade-links-limited-delhi-ita-3028-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-new-delhi-silver-city-new-delhi-ita-1709-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-c-r-building-ip-estate-coforge-limited-gur-ravi-das-marg-kalkaji-ita-4659-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-gynia-holding-ltd-new-delhi-ita-3916-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-eicr-cyprus-ltd-new-delhi-ita-5333-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-newbury-holding-ltd-new-delhi-ita-5334-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashwani-kumar-sonipat-inccome-tax-officer-sonipat-ita-95-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geodate-engineering-s-p-a-new-delhi-acit-circle-int-tax-1-3-1-new-delhi-ma-369-del-2024</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/focusoil-inc-new-delhi-dcit-new-delhi-co-339-del-2015</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/melody-enterprises-private-limited-delhi-acit-central-circle-13-delhi-ita-1349-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-joshi-mumbai-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac-delhi-ita-94-del-2025</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-p-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-250-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/august-fitness-care-pvt-ltd-new-delhi-acit-cpc-tds-ghaziabad-ma-252-del-2023</loc>
               <lastmod>2025-12-25T08:00:34.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotak-mahindra-bank-limited-mumbai-dcit-2-3-1-mumbai-ita-4628-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotak-mahindra-bank-limited-mumbai-dcit-2-3-1-mumbai-ita-4631-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thane-zilla-vidyasevak-sahakari-patpedhi-ltd-mumbai-ito-ward-3-4-mumbai-ita-4900-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-p-morgan-services-india-private-limited-mumbai-deputy-commissioner-of-income-tax-circle-2-2-1-mumbai-ita-4781-mum-2024</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commssioner-of-income-tax-central-circle-3-3-mumbai-mumbai-m-s-welspun-enterprises-limited-mumbai-ita-1675-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganpat-thakur-legal-heir-of-late-shri-balaram-gopinath-thakur-raigad-i-t-o-ward-28-1-2-mumbai-ita-1955-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/versova-sandeep-sarovar-chs-ltd-mumbai-ito-bandra-kurla-complex-ita-3328-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-it-2-3-2-mumbai-mumbai-gold-star-lines-ltd-mumbai-ita-4052-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-rajaram-mane-mumbai-national-faceless-appeal-centre-nfac-delhi-ita-52-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baljit-singh-gambhir-mumbai-income-tax-officer-international-taxation-ward-2-3-1-mumbai-mumbai-ita-912-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-4-mumbai-mumbai-piyush-arun-bongirwar-mumbai-ita-1893-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-8-4-mumbai-mumbai-piyush-arun-bongirwar-mumbai-ita-1895-mum-2025</loc>
               <lastmod>2025-12-25T06:59:27.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-bay-singapore-services-private-limited-deputy-commissioner-of-income-tax-international-taxation-circle-2-2-1-2378-mum-2022</loc>
               <lastmod>2025-12-25T06:59:27.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-corporate-ward-3-3-chennai-nungambakkam-woosu-automotive-india-private-limited-tiruvallur-ita-914-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/him-restaurents-p-ltd-new-delhi-ito-ward-11-3-new-delhi-ita-3706-del-2018</loc>
               <lastmod>2025-12-25T07:45:25.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-agarwal-new-delhi-acit-circle-36-1-new-delhi-ita-3658-del-2023</loc>
               <lastmod>2025-12-25T07:45:26.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-potnuru-srikakulam-ito-ward-1-srikakulam-ita-317-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varahala-sobha-rani-hyderabad-ito-ward-1-sangareddy-ita-789-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gowripatnam-primary-agricultural-cooperative-credit-society-limited-gowripatnam-ito-ward-1-tadepalligudem-sa-19-viz-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-circle-1-2-hyderabad-bio-green-papers-limited-hyderabad-ita-769-hyd-2019</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arcot-afsar-begum-tadipatri-income-tax-officer-ward-1-anantapur-ita-1134-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-international-taxation-1-hyderabad-ratan-kumar-ingu-hyderabad-ita-573-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narender-reddy-madadi-warangal-ito-ward-1-warangal-ita-446-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-nirmal-singh-s-o-sh-banta-singh-h-no-5623-sector-38-west-chandigarh-chandigarh-dcit-central-circle-2-chandigarh-ita-149-chandi-2025</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-ramanandi-anangpuria-charitable-trust-tagore-public-school-palwal-dcit-exemptions-circle-2-chandigarh-ita-239-chandi-2024</loc>
               <lastmod>2025-12-25T07:26:03.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syedali-ebrahim-thiruvananthapuram-ito-ward-1-1-thiruvananthapuram-ita-571-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syedali-ebrahim-thiruvananthapuram-ito-ward-1-1-thiruvananthapuram-sa-79-coch-2025</loc>
               <lastmod>2025-12-25T07:45:24.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-chennai-ms-meera-arun-legal-rep-of-dr-a-m-arun-chennai-ita-830-chny-2022</loc>
               <lastmod>2025-12-25T07:45:24.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-vishnu-chit-funds-coimbatore-ito-ncw-1-4-coimbatore-ita-2076-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-corporate-ward-3-3-chennai-nungambakkam-woosu-automotive-india-private-limited-tiruvallur-ita-907-chny-2025</loc>
               <lastmod>2025-12-25T07:45:25.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-2-jaipur-jaipur-jitendra-kumar-agarwal-huf-jaipur-ita-276-jpr-2024</loc>
               <lastmod>2025-12-25T07:45:20.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/whole-sale-cloth-merchant-association-kota-deputy-commissioner-of-income-tax-central-circle-kota-kota-ita-963-jpr-2024</loc>
               <lastmod>2025-12-25T07:45:20.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramareddy-munireddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-68-bang-2025</loc>
               <lastmod>2025-12-25T07:45:21.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-bhuvananader-reddy-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-75-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/munireddy-shobha-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-78-bang-2025</loc>
               <lastmod>2025-12-25T07:45:22.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manjula-lokesh-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-sa-84-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.093Z</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-ma-54-bang-2025</loc>
               <lastmod>2025-12-25T07:45:23.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-mohali-punjab-taj-land-developefrs-and-promoters-private-limited-sector-mohali-punjab-ita-606-chandi-2024</loc>
               <lastmod>2025-12-25T07:45:23.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-3-surat-surat-shrinidhi-enterprize-surat-ita-914-srt-2024</loc>
               <lastmod>2025-12-25T07:45:23.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-exemptions-circle-coimbatore-uthangarai-sri-vidya-mandir-educational-and-social-welfare-trust-krishnagiri-ita-2094-chny-2025</loc>
               <lastmod>2025-12-25T07:45:23.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meenaz-anjum-dayatar-govandi-the-ito-ward-1-8-bhavnagar-ita-1174-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:23.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wassimuddin-kazi-bhilai-bhilai-ito-ward-2-1-bhilai-bhilai-ita-537-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:17.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sai-baba-sansthan-bhilai-durg-income-tax-officer-exemption-ii-raipur-raipur-ita-541-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:17.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-kumar-sahu-durg-durg-ito-ward-2-1-bhilai-bhilai-ita-474-rpr-2025</loc>
               <lastmod>2025-12-25T07:45:18.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arjan-lila-goraniya-porbandar-ito-ward-2-4-porbandar-ita-378-rjt-2025</loc>
               <lastmod>2025-12-25T07:45:18.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-45-2-new-delhi-babbal-bhatia-new-delhi-ma-682-del-2018</loc>
               <lastmod>2025-12-25T07:45:19.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jain-ware-house-seoni-income-tax-officer-ward-seoni-ita-208-jab-2025</loc>
               <lastmod>2025-12-25T07:45:19.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-ta-jaipur-shri-nath-corporation-jaipur-ita-267-jpr-2024</loc>
               <lastmod>2025-12-25T07:45:20.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanya-dhanani-vijay-nagar-indore-income-tax-officer-1-4-indore-ita-234-ind-2025</loc>
               <lastmod>2025-12-25T07:45:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/technip-india-limited-new-delhi-acit-spl-range-9-new-delhi-ita-9852-del-2019</loc>
               <lastmod>2025-12-25T08:14:20.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/global-university-foundation-hyderabad-ito-exemption-ward-1-1-hyderabad-ita-240-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/neovantage-bio-technology-private-limited-hyderabad-acit-circle-5-1-hyderabad-ita-924-hyd-2024</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-sree-sree-veeranjaneya-swamy-vari-devasthanam-gandikshetram-chakrayape-kadapa-cit-exemption-hyderabad-ita-1027-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-kumar-jain-hyderabad-acit-central-circle-1-2-hyderabad-ita-616-hyd-2025</loc>
               <lastmod>2025-12-23T08:22:15.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fineotex-chemical-limited-mumbai-pcit-4-mumbai-ita-3458-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jignesh-naresh-jariwala-mumbai-deputy-commissioner-of-income-tax-cpc-mumbai-ita-4673-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barclays-bank-plc-mumbai-the-commissioner-of-income-tax-appeals-55-mumbai-ita-1839-mum-2024</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-jain-swetamber-teerapanth-mahila-mandal-gangashahar-bikaner-cit-exemption-jaipur-jaipur-ita-785-jodh-2024</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-rajendra-gupta-mumbai-ward-29-1-1-mumbai-ita-4793-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fortune-metals-trading-private-limited-mumbai-acit-3-1-2-aaykar-bhawan-ita-4610-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/savannah-lifestyle-private-limited-bandra-west-mumbai-maharashtra-national-faceless-appellate-centre-new-delhi-ita-2672-mum-2025</loc>
               <lastmod>2025-12-09T12:25:41.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gauge-16-kitchen-equipments-bangalore-income-tax-officer-ward-5-2-4-bangalore-ita-1680-bang-2024</loc>
               <lastmod>2025-12-05T10:42:48.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-mallikarjuna-swamy-devasthanam-karimnagar-cit-exemption-basheerbagh-hyderabad-ita-1083-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mb-akkaiah-and-company-miryalguda-acit-circle-7-1-hyderabad-ita-1133-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/people-media-factory-llp-hyderabad-acit-central-circle-1-3-hyderabad-ita-298-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayanand-nithyanand-chittoor-income-tax-officer-ward-2-chittoor-ita-488-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jogindra-kotapalli-rajahmundry-ito-ward-1-1-tirupati-ita-688-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sarada-peetham-charitable-trust-visakhapatnam-ito-exemption-ward-1-4-hyderabad-ita-792-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nagarjuna-engineering-constructions-hyderabad-dcit-circle-6-1-hyderabad-ita-1081-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rain-cements-hyderabad-dcit-circle-3-1-hyderabad-ita-540-hyd-2025</loc>
               <lastmod>2025-12-09T12:10:51.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samiruddin-khan-burdwan-ito-ward-1-2-burdwan-ita-1169-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kutch-kadva-patidar-samaj-bhubaneswar-ito-exemption-bhubaneswar-ita-320-ctk-2025</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/all-india-institute-of-medical-sciences-bhubaneswar-bhubaneswar-dcit-exemption-bhubaneswar-ita-321-ctk-2025</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pavan-kumar-bhagat-saharsa-ito-ward-3-4-saharsa-sahara-ita-281-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karni-mansion-pvt-ltd-kolkata-income-tax-officer-ward-1-4-jamshedpur-ita-344-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/animesh-mukherjee-durgapur-i-t-o-ward-1-4-durgapur-ita-1902-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-4-1-kolkata-income-tax-kolkata-m-tech-informatics-limited-kolkata-itssa-96-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jcit-in-situ-cc22-kolkata-kolkata-global-casting-private-limited-kolkata-itssa-41-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-central-circle-2-patna-patna-goverdhan-silk-pvt-ltd-bhagalpur-ita-568-pat-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaya-nursing-home-nalanda-ito-ward-2-3-biharsharif-ita-335-pat-2025</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-bokaro-ajit-kumar-bokaro-ita-339-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satyalok-kriya-yoga-jamshedpur-exemption-ward-jsr-jamshedpur-ita-300-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satyalok-kriya-yoga-jamshedpur-exemption-ward-jsr-jamshedpur-ita-301-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-d-rungta-foundation-jamshedpur-exemption-ward-jsr-jamshedpur-ita-303-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-nityanand-pandey-hooghly-i-t-o-ward-23-1-hooghly-ita-2067-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indra-trading-corporation-raipur-dcit-circle-1-ranchi-ranchi-ita-227-ran-2023</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-11-1-kolkata-kolkata-equipment-barter-private-limited-kolkata-ita-1560-kol-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maya-devi-manoharpur-chaibasa-ito-ward-2-1-jamshedpur-ita-297-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anubhav-kumar-ranchi-ito-1-1-ranchi-ita-396-ran-2024</loc>
               <lastmod>2025-12-05T10:48:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajit-kumar-minda-kolkata-ito-ward-36-1-kolkata-co-50-kol-2025</loc>
               <lastmod>2025-12-05T10:48:21.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-garg-new-delhi-deputy-commissioner-of-income-tax-central-circle-30-new-delhi-new-delhi-ita-2398-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-nyk-shipping-pte-ltd-singapore-deputy-commissioner-of-income-tax-international-tax-circle-3-1-1-delhi-delhi-ita-247-del-2025</loc>
               <lastmod>2025-12-25T12:30:23.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ghaziabad-sudha-sishodia-ghaziabad-ita-2366-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-panipat-shivom-trexim-private-limited-panipat-ita-2396-del-2024</loc>
               <lastmod>2025-12-25T12:30:23.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nishi-shabana-kauser-delhi-income-tax-officer-ward-54-1-delhi-ita-4943-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chando-devi-jewellers-delhi-ito-ward-47-1-delhi-ita-4948-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surinder-babu-budhiraja-delhi-ito-ward-36-2-delhi-ita-4980-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khem-chand-haryana-ito-ward-1-4-faridabad-ita-5035-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-delhi-suncity-infrastructures-private-limited-delhi-ita-4831-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mobineers-info-systems-pvt-ltd-new-delhi-commissioner-of-income-tax-appeals-cit-a-nfac-delhi-ita-5564-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aqila-technologies-and-integration-solutions-private-limited-delhi-deputy-commissioner-of-income-tax-circle-43-1-delhi-delhi-ita-6057-del-2024</loc>
               <lastmod>2025-12-25T12:30:24.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukesh-delhi-income-tax-officer-ward-43-1-delhi-delhi-ita-1489-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alka-yadav-gurgao-income-tax-officer-ward-1-1-gurgaon-gurgaon-ita-1769-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sneh-gupta-new-delhi-acit-circle-32-1-delhi-delhi-ita-3928-del-2024</loc>
               <lastmod>2025-12-25T12:15:30.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maimoon-fashion-accessories-private-limited-mumbai-income-tax-officer-ward-7-2-1-mumbai-mumbai-ita-5010-mum-2025</loc>
               <lastmod>2025-12-25T12:15:31.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ideaforge-technology-ltd-mahape-acit-circle-15-2-1-mumbai-mumbai-ita-867-mum-2025</loc>
               <lastmod>2025-12-25T12:15:31.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-deputy-commissioner-of-income-tax-central-circle-1-faridabad-faridabad-ita-3170-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-dcit-central-circle-1-faridabad-faridabad-ita-3172-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissionr-of-income-tax-central-circle-5-4-mumbai-mr-abhay-n-manudhane-resolution-professional-of-m-s-housing-development-infrastructure-ltd-mumbai-ma-126-mum-2023</loc>
               <lastmod>2025-12-25T12:25:26.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkata-subba-reddy-vennapusa-kadapa-ito-ward-1-cuddapah-ita-1022-hyd-2024</loc>
               <lastmod>2025-12-25T12:25:26.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-sanghubotla-mahaboobnagar-ito-ward-1-mahabubnagar-ita-970-hyd-2025</loc>
               <lastmod>2025-12-25T12:25:26.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-siraj-haji-mohd-yasin-abala-yavatmal-ito-ward-1-yavatmal-yavatmal-ita-321-nag-2025</loc>
               <lastmod>2025-12-25T12:25:26.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-new-education-society-thane-cit-exemption-pune-pune-ita-1324-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-datta-nagari-sahakari-pat-sanstha-sangli-ito-ward-5-sangli-ita-625-pun-2025</loc>
               <lastmod>2025-12-25T12:25:26.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrt-no-1-charitable-trust-chennai-cit-exemptions-chennai-ita-1933-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrt-no-1-charitable-trust-chennai-ito-exemptions-chennai-ita-1934-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gani-lathifsahib-shakila-banu-trichy-the-income-tax-officer-ward-1-2-trichy-ita-1952-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-abdul-najeeb-gulbarga-karnataka-deputy-commissioner-of-income-tax-central-circle-bellary-karnataka-ita-1176-bang-2024</loc>
               <lastmod>2025-12-25T12:25:27.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-sadguru-seneshwara-sewa-samithi-mumbai-the-income-tax-officer-exemption-ward-2-3-mumbai-mumbai-ita-1009-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amit-ramaswamy-kalyanaraman-mumbai-deputy-commissioner-of-income-tax-circle-3-2-1-mumbai-ita-1234-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-rohit-vallabhdas-shah-mumbai-ito-ward-32-3-2-mumbai-ita-1910-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-jatin-harish-sotta-mumbai-income-tax-officer-ward-26-1-7-mumbai-ita-1916-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-1-3-baengaluru-late-shri-mahabir-prasad-legal-heir-ms-parul-kansaria-bengaluru-ita-169-bang-2024</loc>
               <lastmod>2025-12-25T12:25:24.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jagdish-malhotra-new-delhi-acit-circle-16-1-jhandewalan-sa-429-del-2025</loc>
               <lastmod>2025-12-25T12:25:28.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-pandharpur-pandharpur-mohol-nagari-sahakari-patpurvatha-sanstha-maryadit-mohol-ita-1146-pun-2025</loc>
               <lastmod>2025-12-25T12:25:29.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-nashik-jilha-mahila-sahakari-bank-limited-nashik-acit-circle-1-nashik-ita-1372-pun-2025</loc>
               <lastmod>2025-12-25T12:25:29.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-sahadevan-alappuzha-the-dcit-circle-intl-txn-thiruvananthapuram-itita-18-coch-2025</loc>
               <lastmod>2025-12-25T12:30:28.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-ajay-bhargava-roorkee-ito-w-1-3-40-roorkee-ita-113-ddn-2025</loc>
               <lastmod>2025-12-25T12:20:42.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/altisource-business-solutions-private-limited-bangalore-dcit-circle-1-1-1-bangalore-sa-100-bang-2025</loc>
               <lastmod>2025-12-25T12:20:42.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-t-steel-services-india-private-limited-ramanagar-dcit-circle-7-1-1-bengaluru-sa-108-bang-2025</loc>
               <lastmod>2025-12-25T12:20:42.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-cc-3-4-kolkata-rameswara-infrastructures-ltd-kolkata-ita-2692-kol-2024</loc>
               <lastmod>2025-12-25T12:20:42.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khetawat-properties-limited-kolkata-acit-cc-3-4-kolkata-co-14-kol-2025</loc>
               <lastmod>2025-12-25T12:20:42.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohol-nagari-sahakari-patpuravatha-sanstha-maryadit-mohol-income-tax-officer-ward-2-pandharpur-pandharpur-co-26-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-agarwal-hathras-assessment-unit-hathras-ita-230-agr-2025</loc>
               <lastmod>2025-12-25T12:15:33.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-1-1-indore-indore-geeta-shah-indore-ita-249-ind-2025</loc>
               <lastmod>2025-12-25T12:15:33.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-pawanraj-mehta-mumbai-income-tax-officer-19-1-5-mumbai-ita-3745-mum-2025</loc>
               <lastmod>2025-12-25T12:15:33.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhaskar-ramchandra-nikhade-nagpur-ito-ward-4-4-nagpur-ita-355-nag-2023</loc>
               <lastmod>2025-12-25T12:20:41.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koshal-kishor-sharma-jaipur-dcit-intl-tax-jaipur-jaipur-ita-862-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/riddhi-siddhi-sewa-sansthan-jaipur-ito-ward-6-2-jaipur-jaipur-ita-899-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-1-jhunjhunu-jhunjhunu-bagaria-trade-impex-churu-ita-696-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chander-mohan-bhati-jaipur-assistant-commissioner-of-income-tax-central-circle-4-jaipur-jaipur-ita-732-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-4-jaipur-k-p-exports-pvt-ltd-jaipur-ita-967-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-meena-jaipur-ito-ward-1-3-jaipur-ita-834-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-jaipur-rakesh-kumar-jain-jaipur-ita-860-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaipur-sahakari-kraya-vikraya-samiti-jaipur-i-t-o-ward-5-2-jaipur-jaipur-ita-991-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandra-prakash-jain-kota-acit-kota-itssa-13-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mairu-impex-pvt-ltd-mumbai-ito-ward-5-2-1-mumbai-ita-3332-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikhil-ravindra-manjrekar-mumbai-acit-35-2-1-mumbai-ita-5547-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-satish-exports-private-limited-mumbai-pcit-5-mumbai-aayakar-bhavan-ita-2465-mum-2024</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-3-2-mumbai-viraj-profiles-private-limited-mumbai-ita-872-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bombay-east-rotary-charitable-trust-mumbai-income-tax-officer-ward-1-1-mumbai-ita-2914-mum-2025</loc>
               <lastmod>2025-12-25T08:18:31.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ace-tyres-private-limited-hyderabad-acit-central-circle-1-2-hyderabad-ita-1084-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ace-tyres-private-limited-hyderabad-acit-central-circle-1-2-hyderabad-ita-1086-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/exel-rubber-private-limited-hyderabad-acit-central-circle-1-2-hyderabad-ita-1106-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ace-tyres-private-limited-hyderabad-acit-central-circle-1-2-hyderabad-ita-1207-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:46.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sai-constructions-karimnagar-acit-circle-1-karimnagar-ita-402-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-circle-1-1-hyderabad-b-t-t-industries-private-limited-hyderabad-ita-513-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/magnaquest-technologies-limited-hyderabad-dcit-circle-5-1-hyderabad-ita-736-hyd-2025</loc>
               <lastmod>2025-12-25T12:20:47.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rasiklal-vora-thane-acit-central-circle-1-thane-ita-5982-mum-2024</loc>
               <lastmod>2025-12-25T12:20:47.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vimal-pukhraj-jain-mumbai-income-tax-officer-42-1-5-mumbai-ita-4305-mum-2025</loc>
               <lastmod>2025-12-25T12:20:43.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atamjeet-singh-sandhu-mohali-mohali-ito-ward-2-1-chandigarh-chandigarh-ita-642-chandi-2025</loc>
               <lastmod>2025-12-25T12:20:43.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atamjeet-singh-sandhu-mohali-mohali-ito-ward-2-1-chandigarh-chandigarh-ita-643-chandi-2025</loc>
               <lastmod>2025-12-25T12:20:43.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjeev-garg-kurukshetra-income-tax-officer-kurukshetra-ita-871-chandi-2025</loc>
               <lastmod>2025-12-25T12:20:43.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-ward-44-2-new-delhi-threepence-craft-new-delhi-ita-5995-del-2019</loc>
               <lastmod>2025-12-25T12:20:44.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raghvender-shankar-finance-investment-company-private-limted-new-delhi-ito-ward-15-1-new-delhi-ita-8572-del-2019</loc>
               <lastmod>2025-12-25T12:20:44.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lexus-softmac-surat-dcit-circle-1-1-1-surat-ita-703-srt-2024</loc>
               <lastmod>2025-12-25T12:20:44.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dairy-india-private-limited-delhi-assistant-commissioner-of-income-tax-circle-7-1-delhi-ita-1987-del-2024</loc>
               <lastmod>2025-12-25T12:20:44.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-b-sharecom-pvt-ltd-hisar-dcit-circle-hisar-ita-2877-del-2024</loc>
               <lastmod>2025-12-25T12:20:44.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kiran-delhi-ito-ward-43-1-delhi-delhi-ita-1495-del-2025</loc>
               <lastmod>2025-12-25T12:20:44.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-shigli-presently-in-united-kingdom-income-tax-officer-ward-5-2-1-bangalore-ita-1500-bang-2025</loc>
               <lastmod>2025-12-25T12:25:27.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jamal-mohideen-haroon-imran-khan-chennai-ito-ncw-1-2-chennai-ita-1964-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-nungambakkam-sathyabama-ramachandran-alwarthirunagar-ita-821-chny-2025</loc>
               <lastmod>2025-12-25T12:25:27.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-international-airport-limited-cochin-dcit-corporate-circle-1-1-cochin-ita-721-coch-2023</loc>
               <lastmod>2025-12-25T12:25:27.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-tamil-nadu-trade-promotion-organisation-chennai-cit-exemptions-chennai-ita-1438-chny-2025</loc>
               <lastmod>2025-12-25T12:25:28.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pachaiyappan-senthamarai-cuddalore-ito-ward-4-cuddalore-ita-1577-chny-2025</loc>
               <lastmod>2025-12-25T12:25:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-corporate-circle-1-1-chennai-durr-india-private-limited-chennai-ita-1638-chny-2025</loc>
               <lastmod>2025-12-25T12:25:28.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-sonikampa-group-seva-sahakari-mandali-limited-arvalli-tha-ito-ward-1-modasa-ita-1341-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-3-mumbai-63-moons-technologies-limited-mumbai-ita-2110-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-cc-8-3-mumbai-63-moons-technologies-limited-mumbai-ita-2112-mum-2025</loc>
               <lastmod>2025-12-25T12:25:24.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dew-drop-properties-mumbai-joint-commissioner-of-income-tax-gurugram-ita-2123-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nayan-builders-and-developers-private-limited-mumbai-ito-wd-7-2-3-mumbai-ita-2322-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahakali-ayyappa-seva-sangh-mumbai-ito-exem-ward-2-1-mumbai-ita-3297-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/birla-carbon-india-private-limited-mumbai-the-principal-commissioner-of-income-tax-mumbai-5-mumbai-ita-3768-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-mumbai-pradeep-phulchand-agarwal-mumbai-ita-4136-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/discover-ekam-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai-ita-4429-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ayshabi-abdul-majid-shaikh-mumbai-income-tax-officer-ward-41-1-1-mumbai-ita-4615-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-20-3-1-mumbai-vishal-junnar-sahakari-patpedhi-ltd-mumbai-ita-4872-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/speciality-papers-limited-mumbai-deputy-commissioner-of-income-tax-4-3-1-mumbai-ita-4917-mum-2025</loc>
               <lastmod>2025-12-25T12:25:25.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hirabai-amp-hormusji-jiwanivakil-model-school-trust-dahanu-road-the-income-tax-officer-exemption-ward-thane-thane-ita-4137-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinay-dalchand-mehta-dombivali-income-tax-officer-pne-w-75-94-kalyan-ita-4430-mum-2025</loc>
               <lastmod>2025-12-25T12:25:26.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/minto-developers-pvt-ltd-allahabad-assistant-commissioner-of-income-tax-central-circle-allahabad-ita-337-alld-2018</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bansal-l-h-of-late-dr-ashwani-kumar-bansal-allahabad-acit-central-circle-allahabad-ita-36-alld-2019</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bansal-l-h-of-late-dr-ashwani-kumar-bansal-allahabad-acit-central-circle-allahabad-ita-37-alld-2019</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-bansal-l-h-of-late-dr-ashwani-kumar-bansal-allahabad-acit-central-circle-allahabad-ita-40-alld-2019</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-allahabad-navjeevan-pediatrics-private-limited-allahabad-ita-44-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-asfand-akhtar-kanpur-deputi-commissioner-of-income-tax-cc-2-kanpur-ita-139-lkw-2022</loc>
               <lastmod>2026-01-09T09:47:59.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vikas-rastogi-allahabad-dy-commissioner-of-income-tax-circle-1-allahabad-ita-96-alld-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mayank-jain-sagar-income-tax-officer-sagar-ita-197-jab-2024</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-datt-jabalpur-deputy-commissioner-of-income-tax-circle-2-1-jabalpur-ita-134-jab-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurabh-jain-sagar-asst-commissioner-of-income-tax-circle-sagar-ita-42-jab-2025</loc>
               <lastmod>2026-01-09T09:47:59.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/govindegowda-ramegowda-mandya-pr-cit-bengaluru-3-bengaluru-ita-925-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-devaraj-urs-educational-trust-for-backward-classes-regd-kolar-assistant-commissioner-of-income-tax-central-circle-1-4-bangalore-ita-1559-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sri-devaraj-urs-educational-trust-for-backward-classes-regd-kolar-assistant-commissioner-of-income-tax-central-circle-1-4-bangalore-ita-1561-bang-2024</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kalabhairaweshwara-multi-purpose-co-op-society-limited-chikkamagaluru-income-tax-officer-ward-1-chikkamagaluru-ita-1792-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acharya-sri-tulsi-mahapragya-seva-kendra-charitable-trust-bangalore-cit-exemptions-bangalore-ita-951-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meeran-abdul-zahid-bellary-dcit-circle-1-bellary-ita-835-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-benagana-boregowda-l-r-by-sri-b-srikantappa-mysore-income-tax-officer-ward-4-mysore-ita-594-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasami-gounder-mani-namakkal-ito-ward-2-namakkal-namakkal-ita-2120-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virudhunagar-hindu-tholan-virudhunagar-cit-exemptions-chennai-ita-67-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-shunmuga-engerprises-namakkal-ito-ward-2-namakkal-ita-1699-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/no-4091-mallasamudram-paccs-ltd-namakkal-ito-ward-1-namakkal-ita-1701-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kubendiran-gopi-chennai-non-corp-ward-8-2-che-chennai-ita-1705-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ito-exemptions-ward-trichy-sappahire-educational-and-charitable-trust-thanjavur-ma-108-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-1316-muthur-primary-agricultural-co-op-credit-society-limited-tirupur-the-income-tax-officer-ward-1-4-tirupur-tirupur-ita-1497-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-land-marvel-homes-chennai-acit-central-circle-3-3-chennai-ma-20-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vedamurthy-chennai-acit-cenatral-circle-1-4-chennai-chennai-ita-1711-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vedamurthy-chennai-acit-cnetral-cricle-1-4-chennai-ita-1713-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vedamurthy-chennai-acit-cnetral-cricle-1-4-chennai-ita-1714-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-vedamurthy-maya-chennai-acit-central-cricle-1-4-chennai-ita-1720-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arusuvai-food-processors-private-limited-chennai-ito-circle-1-1-salem-ita-479-chny-2024</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/redington-distributions-pte-ltd-singapore-acit-intl-taxn-circle-2-1-chennai-ita-1216-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/redington-distribution-pte-ltd-singapore-acit-intl-taxn-circle-2-1-chennai-ita-1217-chny-2025</loc>
               <lastmod>2026-01-09T08:23:28.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hamza-welfare-trust-bangalore-commissioner-of-income-tax-exemptions-bangalore-ita-915-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-kiran-packaging-bangalore-income-tax-officer-ward-6-3-1-bangalore-ita-985-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vineet-sudhakarrao-bangalore-karnataka-ito-ward-4-1-3-bangalore-karnataka-ita-1387-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prathamika-krushi-pattina-sahakara-sanga-niyamitha-kenchammanahosakote-hosakorte-post-alur-taluk-income-tax-officer-ward-1-hassan-co-6-bang-2025</loc>
               <lastmod>2026-01-09T08:40:57.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-24-1-mumbai-mumbai-manglam-financial-services-mumbai-ita-3727-mum-2025</loc>
               <lastmod>2025-12-26T06:23:37.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/united-developer-hyderabad-dcit-central-circle-3-1-hyderabad-co-15-hyd-2025</loc>
               <lastmod>2025-12-25T12:30:26.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-deokisan-lakhotiya-amravati-deputy-commissioner-of-income-tax-amravati-circle-amravati-amravati-ita-168-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandana-deepak-bankoti-nagpur-income-tax-officer-ward-4-1-nagpur-ita-180-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/herd-educational-amp-medical-research-foundation-nagpur-income-tax-officer-4-3-nagpur-ita-323-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaikh-sultan-shaikh-fakira-amravati-ito-ward-3-amravati-ita-383-nag-2025</loc>
               <lastmod>2025-12-25T12:30:26.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-muzaffarnagar-reeta-goel-muzaffarnagar-ita-4094-del-2024</loc>
               <lastmod>2025-12-25T12:30:27.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-delhi-helios-infrastructure-and-projects-limited-delhi-ita-4724-del-2024</loc>
               <lastmod>2025-12-25T12:30:27.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/samsung-india-electronics-private-limited-new-delhi-dcit-circle-22-2-delhi-ita-5256-del-2024</loc>
               <lastmod>2025-12-25T12:30:27.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-haryana-dy-commissioner-of-income-tax-delhi-ita-3197-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saphire-landcraft-private-limited-delhi-assessing-officer-new-delhi-ita-3212-del-2025</loc>
               <lastmod>2025-12-25T12:30:27.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-santhosh-kumar-ponnusamy-coimbatore-ito-ncw-3-1-coimbatore-ita-1894-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramasamy-dhandapani-palani-ito-ward-1-dindigul-ita-1912-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/annamalai-palaniappan-chennai-dcit-ncc-7-1-chennai-ita-1918-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/63-nayanars-charitable-trust-tiruvannamalai-cit-exemptions-chennai-ita-1932-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kotagiri-cooperative-store-nilgiris-ito-ward-1-ooty-ita-1951-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/546-sulur-primary-agricultural-co-op-credit-socirty-coimbatore-income-tax-officer-non-corp-ward-4-1-coimbatore-ita-2159-chny-2025</loc>
               <lastmod>2025-12-25T12:30:27.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-bansal-gurgaon-pr-cit-central-delhi-1-delhi-ita-1819-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-bansal-gurgaon-pr-cit-central-delhi-1-delhi-ita-1821-del-2025</loc>
               <lastmod>2025-12-25T12:30:24.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/allied-concepts-india-private-limited-delhi-ito-ward-2-1-delhi-ita-2407-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-one-mobikwik-systems-ltd-gurgaon-joint-commissioner-of-income-tax-osd-tds-circle-gurgaon-ita-274-del-2025</loc>
               <lastmod>2025-12-25T12:30:25.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pranati-buildcon-kota-kota-acit-dcit-cen-cir-kota-kota-ita-95-jpr-2025</loc>
               <lastmod>2025-12-25T12:30:25.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khushi-ram-dansena-raigarh-raigarh-ito-ward-3-raigarh-raigarh-ita-519-rpr-2025</loc>
               <lastmod>2025-12-25T12:30:25.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venkateshwara-rao-dalapathirao-hyderabad-ito-ward-4-1-hyderabad-ita-988-hyd-2025</loc>
               <lastmod>2025-12-25T12:30:26.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-pandharpur-pandharpur-mohol-nagari-sahakari-patpuravatha-sastha-maryadit-mohol-ita-717-pun-2025</loc>
               <lastmod>2025-12-25T12:30:22.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-2-pandharpur-pandharpur-mohol-nagari-sahakari-patpuravatha-sanstha-maryadit-mohol-ita-718-pun-2025</loc>
               <lastmod>2025-12-25T12:30:22.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaswinder-singh-ferozepur-cantt-dcit-central-circle-2-ludhiana-ita-587-chandi-2024</loc>
               <lastmod>2025-12-25T12:30:22.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vashisht-alloys-nahan-deputy-commissioner-of-income-tax-circle-yamuna-nagar-yamuna-nagar-ita-1003-chandi-2025</loc>
               <lastmod>2025-12-25T12:30:23.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-central-circle-7-new-delhi-aditya-sharma-new-delhi-ita-5199-del-2019</loc>
               <lastmod>2025-12-25T12:30:23.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcit-new-delhi-m-s-ocl-india-pvt-ltd-new-delhi-ita-3767-del-2015</loc>
               <lastmod>2025-12-25T12:30:23.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ocl-india-ltd-new-delhi-dcit-new-delhi-ita-4068-del-2015</loc>
               <lastmod>2025-12-25T12:30:23.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-dcit-central-circle-1-faridabad-faridabad-ita-3174-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasudev-garg-faridabad-dcit-central-circle-1-faridabad-faridabad-ita-3176-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aiims-delhi-dermatology-new-delhi-cit-exemption-delhi-ita-3353-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-narayana-guru-cooperative-thrift-and-credit-society-limited-delhi-commissioner-of-income-tax-appeals-civic-centre-ita-4783-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhir-kumar-malik-ghaziabad-income-tax-officer-ghaziabad-ita-4810-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balbir-singh-noida-assessing-officier-noida-sa-519-del-2025</loc>
               <lastmod>2025-12-25T12:15:31.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harish-chandra-gavli-indore-income-tax-officer-jhabua-ita-274-ind-2025</loc>
               <lastmod>2025-12-25T12:15:32.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/central-ordnance-depot-pune-ito-tds-ward-1-pune-pune-ita-1445-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhuri-agarwal-lucknow-income-tax-officer-3-2-lucknow-ita-691-lkw-2024</loc>
               <lastmod>2025-12-25T12:15:32.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alok-gupta-lucknow-assessing-authority-nfac-ita-222-lkw-2025</loc>
               <lastmod>2025-12-25T12:15:32.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoj-balasaheb-ingale-ahmednagar-ito-ward-1-ahmednagar-ita-128-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-guru-ganesh-shri-guru-mishri-gorakshan-charitable-trust-jalna-exemption-ward-aurangabad-ita-1832-pun-2025</loc>
               <lastmod>2025-12-25T12:15:32.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dande-madhusudan-jaikrishana-huf-nashik-ito-ward-1-5-nashik-nashik-ita-631-pun-2025</loc>
               <lastmod>2025-12-25T12:15:33.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohilkhand-educational-charitable-trust-bareilly-dcit-central-circle-bareilly-ita-182-lkw-2024</loc>
               <lastmod>2025-12-25T12:20:45.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-29-1-new-delhi-delhi-sneh-sharma-delhi-ita-2141-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-garg-delhi-dcit-central-circle-8-delhi-ita-2266-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atul-jain-delhi-dcit-central-circle-7-1-delhi-ita-3199-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-devi-rewari-income-tax-officer-rewari-ita-5096-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-subhash-chand-jain-memorial-education-society-muzaffarnagar-income-tax-officer-muzafafrnagar-ita-5109-del-2025</loc>
               <lastmod>2025-12-25T12:20:45.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anshu-garg-mathura-income-tax-oficer-1-3-1-mathura-ma-11-agr-2025</loc>
               <lastmod>2025-12-25T12:20:46.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiv-kumar-mishra-ghaziabad-ito-ward-3-2-etah-ma-4-agr-2025</loc>
               <lastmod>2025-12-25T12:20:46.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vibha-agrotech-ltd-hyd-hyderabad-dcit-circle-3-3-hyderabad-hyderabad-ita-331-hyd-2016</loc>
               <lastmod>2025-12-25T12:20:46.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/puran-mal-agarwal-jaipur-asstt-commissioner-of-income-tax-central-circle-2-jaipur-jaipur-ita-789-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nine-export-llp-jaipur-income-tax-officer-ward-4-2-jaipur-jaipur-ita-718-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogvanshan-seva-sansthan-sikar-cit-exemption-jaipur-ita-856-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pushpa-upadhyay-jaipur-income-tax-officer-ward-1-4-jaipur-ita-896-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/positive-yuva-network-association-jaipur-cit-exemption-jaipur-ita-999-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saraswati-shiksha-samiti-bharatpur-cit-exemption-jaipur-ita-754-jpr-2025</loc>
               <lastmod>2025-12-26T05:57:49.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arusuvai-food-processors-private-limited-chennai-ito-circle-1-1-salem-ita-478-chny-2024</loc>
               <lastmod>2026-01-19T13:11:28.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/das-processors-rajnandgaon-deputy-commissioner-of-income-tax-bhilai-1-1-bhilai-ita-394-rpr-2025</loc>
               <lastmod>2026-01-17T08:12:36.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmishthaben-nareshkumar-soni-ahmedabad-ito-ward-4-2-1-ahmedabad-ahmedabad-ita-1127-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:28.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ahmedabad-kadi-vijapur-pragana-shrimali-soni-uttejak-mandal-gandhinagar-the-ito-ward-exemption-palanpur-present-juris-the-ito-ward-1-exemption-ahmedabad-ita-1041-ahd-2025</loc>
               <lastmod>2025-10-08T06:06:32.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aashna-vikas-trust-ahmedabad-the-cit-exemption-ahmedabad-ita-1408-ahd-2025</loc>
               <lastmod>2025-10-09T14:20:57.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/checkmate-services-pvt-ltd-vadodara-the-acit-circle-1-1-1-vadodara-ita-1504-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:03.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-ashvinbhai-umedbhai-patel-deceased-by-legal-heir-smit-ashvinbhai-patel-kheda-the-ito-ward-1-nadiad-ita-1106-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmanbhai-danumal-bhimani-gandhinagar-the-ito-ward-4-mehsana-ita-274-ahd-2025</loc>
               <lastmod>2025-11-11T10:11:07.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maya-rathore-jaipur-assessing-authority-jaipur-ita-823-jpr-2025</loc>
               <lastmod>2026-02-28T10:15:09.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anguri-devi-khandelwal-radha-mohan-khandelwal-legal-heir-jaipur-dcit-circle-4-jaipur-jaipur-ita-390-jpr-2025</loc>
               <lastmod>2026-03-02T06:34:47.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mls-enterprises-pvt-ltd-trichy-ito-circle-1-tds-chennai-ita-1903-chny-2025</loc>
               <lastmod>2026-02-09T17:42:41.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/javidbhai-ahemadbhai-mansuri-patan-the-ito-ward-1-patan-ita-1194-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:24.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/soham-pulin-purohit-gandhinagar-the-ito-ward-3-3-5-ahmedabad-ita-1372-ahd-2025</loc>
               <lastmod>2025-12-25T07:45:24.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/divyang-dipakkumar-vyas-ahmedabad-the-dy-cit-central-circle-1-4-ahmedabad-ita-1178-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-vardhman-samaj-utkarsh-fund-sabarkantha-the-cit-exemption-ahmedabad-ita-427-ahd-2025</loc>
               <lastmod>2025-12-25T12:25:28.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nautilus-premise-owners-association-vadodara-the-income-tax-officer-ward-1-2-2-vadodara-ita-2146-ahd-2024</loc>
               <lastmod>2025-10-08T06:06:28.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-circle-1-1-new-delhi-acc-india-pvt-ltd-delhi-ita-650-del-2020</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-kumar-gupta-meerut-income-tax-officer-meerut-ita-1700-del-2023</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-58-3-vikas-bhawan-prithvi-raj-kandoi-huf-delhi-ita-1606-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dheeraj-chaudhary-new-delhi-acit-central-circle-8-new-delhi-ita-6216-del-2018</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brijesh-kumar-goswami-delhi-ito-ward-36-2-delhi-ita-2415-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaivir-sonepat-income-tax-officer-ward-1-sonepat-sonepat-ita-3275-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suhir-finance-and-chits-pvt-ltd-new-delhi-ito-ward-24-2-new-delhi-ita-8767-del-2019</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-ghaziabad-rajesh-kumar-govil-ghaziabad-ita-3319-del-2025</loc>
               <lastmod>2026-01-13T08:54:38.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-spl-range-9-new-delhi-timex-group-india-ltd-new-delhi-ita-7598-del-2019</loc>
               <lastmod>2026-01-13T09:16:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/usha-devi-ghaziabad-ito-ward-44-6-new-delhi-ita-1233-del-2024</loc>
               <lastmod>2026-01-13T09:16:05.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-notified-area-surat-the-pr-commissioner-o-income-tax-1-surat-surat-ita-223-srt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sachin-notified-area-surat-pr-cit-surat-surat-ita-248-srt-2024</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arham-enterprise-dist-rajkot-the-ito-tds-ward-1-rajkot-rajkot-ita-228-rjt-2022</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arham-enterprise-rajkot-ito-tds-1-rajkot-rajkot-ita-148-rjt-2025</loc>
               <lastmod>2026-01-13T09:18:29.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-kumar-choradia-jaipur-acit-central-circle-2-jaipur-jaipur-ita-980-jpr-2025</loc>
               <lastmod>2026-01-16T10:47:45.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradeep-biharising-bundele-jalna-ito-ward-1-jalna-ita-754-pun-2025</loc>
               <lastmod>2026-03-08T09:04:15.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-shrikisan-agrawal-gondia-ito-ward-1-gondia-gondia-ita-447-nag-2024</loc>
               <lastmod>2026-04-08T08:57:12.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/acit-7-1-1-mumbai-mumbai-mazagon-dock-shipbuilders-ltd-mumbai-ita-6574-mum-2024</loc>
               <lastmod>2026-04-15T06:09:35.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lancer-foundation-mumbai-commissioner-of-income-tax-exemption-mumbai-ita-5028-mum-2025</loc>
               <lastmod>2026-04-30T03:25:14.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradeep-kumar-rochwani-jodhpur-jodhpur-circle-intl-tax-jaipur-jaipur-ita-567-jpr-2025</loc>
               <lastmod>2026-05-07T11:09:09.341Z</lastmod>
           </url>
         
   </urlset>
 