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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/11/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/better-sense-prevailed-due-date-extended-till-31st-october-for-all/</loc>
		<lastmod>2017-10-05T08:07:59+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/10/unnamed.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/delhi-hc-allows-additional-depreciation-to-fm-radio-station/</loc>
		<lastmod>2017-10-05T08:07:59+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2016/02/court.jpg</image:loc>
		</image:image>
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	<url>
		<loc>https://taxmantra.com/penalty-shall-be-levied-from-date-of-deposit-of-tds-instead-of-due-date-of-filing-return-for-late-filing-of-tds-return/</loc>
		<lastmod>2017-10-05T08:08:00+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/09/download1.jpg</image:loc>
		</image:image>
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	<url>
		<loc>https://taxmantra.com/cbdt-extends-due-date-for-filing-of-return-till-31st-october-for-ph-and-gujarat/</loc>
		<lastmod>2017-10-05T08:08:00+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2014/12/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/sale-of-software-license-to-end-user-customers-in-india-shall-be-considered-as-royalty/</loc>
		<lastmod>2017-10-05T08:08:01+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/09/oie_jpg-1.png</image:loc>
		</image:image>
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	<url>
		<loc>https://taxmantra.com/no-penalty-if-concealed-income-voluntary-declared-before-revenue-detects/</loc>
		<lastmod>2017-10-05T08:08:01+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/09/oie_srmFvLImdUEt.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/forex-loss-incurred-while-hedging-loss-in-import-export-business-through-forward-contract-is-business-loss/</loc>
		<lastmod>2017-10-05T08:08:02+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/09/images-2-300x161.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/section-54b-allowed-only-if-consideration-invested-by-the-assessee-and-not-by-relative/</loc>
		<lastmod>2017-10-05T08:08:02+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/09/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/charitable-institution-claiming-relief-under-section-11-shall-not-be-eligible-to-claim-standard-deduction-of-section-24/</loc>
		<lastmod>2017-10-05T08:08:02+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/09/oie_P8GCjr0FQAus.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/house-constructed-on-land-owned-by-husband-with-joint-funds-be-treated-as-joint-property/</loc>
		<lastmod>2017-10-05T08:08:03+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/09/oie_RFQp0ka5TBdE.jpg</image:loc>
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	</url>
	<url>
		<loc>https://taxmantra.com/amount-paid-to-acquire-commercial-rights-of-marketing-was-goodwill-and-thus-depreciable/</loc>
		<lastmod>2017-10-05T08:08:03+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/08/oie_YvDpVuS0kxLS.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/rental-income-from-occasional-let-out-is-not-business-income-even-if-mentioned-in-object-clause/</loc>
		<lastmod>2017-10-05T08:08:04+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/08/oie_QVDoTAcDmVx0.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/interest-on-fdr-if-considered-as-business-income-shall-be-included-for-computing-remuneration/</loc>
		<lastmod>2017-10-05T08:08:04+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/08/images-300x107.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/income-not-accrued-for-cancellation-of-agreement-shall-not-be-taxed/</loc>
		<lastmod>2017-10-05T08:08:05+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/07/oie_0R9xFDXms9Gy.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/section-80e-covers-interest-on-loan-for-higher-studies-in-abroad/</loc>
		<lastmod>2017-10-05T08:08:05+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/08/oie_FZd7pwM4lcEk-300x208.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/gain-from-sale-of-intrude-property-shall-be-assessed-as-income-from-other-source/</loc>
		<lastmod>2017-10-05T08:08:06+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/oie_9bMWPSl7cvuV-300x199.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/employees-contribution-to-provident-fund-after-its-due-date-shall-be-disallowed/</loc>
		<lastmod>2017-10-05T08:08:06+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/oie_eSDEBMwGM6WD.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/no-appeal-to-be-filed-by-director-for-order-against-company-if-no-tax-payable-by-director/</loc>
		<lastmod>2017-10-05T08:08:07+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/oie_TiUYXIFurWpM.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/e-commerce-portals-under-special-review-file-quarterly-tax-return/</loc>
		<lastmod>2017-10-05T08:08:07+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/oie_sCCXrGmdKV3n.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/gift-deed-and-bank-certificate-produced-shall-certify-the-genuineness-of-gift/</loc>
		<lastmod>2017-10-05T08:08:08+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/images-1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/income-after-deducting-expense-incurred-relating-to-such-income-shall-be-taxed/</loc>
		<lastmod>2017-10-05T08:08:08+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/images1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/amount-remitted-to-india-from-a-source-outside-india-shall-not-be-taxed-if-such-amounts-are-not-income-as-per-act/</loc>
		<lastmod>2017-10-05T08:08:09+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/to-levy-interest-specific-section-shall-be-mentioned-in-the-order/</loc>
		<lastmod>2017-10-05T08:08:09+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/06/download1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/concealment-penalty-levied-if-mistake-in-return-not-voluntarily-revised/</loc>
		<lastmod>2017-10-05T08:08:09+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/05/images6.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/foreign-companies-working-in-india-through-agents-not-having-authority-to-conclude-shall-not-be-considered-as-pe-in-india/</loc>
		<lastmod>2017-10-05T08:08:10+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/05/image1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://taxmantra.com/amendments-with-prospective-effect-shall-not-be-given-retrospective-effect/</loc>
		<lastmod>2017-10-05T08:08:10+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/05/images-4-300x143.jpg</image:loc>
		</image:image>
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	<url>
		<loc>https://taxmantra.com/building-let-out-to-subsidiary-for-license-fee-to-carry-out-work-for-assessee-shall-form-part-of-its-wealth/</loc>
		<lastmod>2017-10-05T08:08:11+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/05/image.jpg</image:loc>
		</image:image>
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	<url>
		<loc>https://taxmantra.com/payment-to-nr-for-providing-consultancy-services-not-having-place-of-business-in-india-shall-be-taxable-in-india/</loc>
		<lastmod>2017-10-05T08:08:11+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/05/andheri-e-study-circle-nonresident-taxation-20102013-18-638-300x225.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/machines-eligible-for-depreciation-even-if-installed-for-trial/</loc>
		<lastmod>2017-10-05T08:08:11+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images81-300x225.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/clarification-on-classification-of-rent-as-income-from-property-or-business/</loc>
		<lastmod>2017-10-05T08:08:11+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/05/house-property.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/higher-tds-rate-of-20-shall-not-be-attracted-for-non-furnishing-of-pan-by-nr-where-dtaa-being-more-beneficial/</loc>
		<lastmod>2017-10-05T08:08:12+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/04/download.jpg</image:loc>
		</image:image>
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	<url>
		<loc>https://taxmantra.com/regular-trading-transactions-between-shareholder-and-the-company-shall-not-attract-sec-222-e/</loc>
		<lastmod>2017-10-05T08:08:12+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/04/image1-300x225.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/no-penalty-on-non-deduction-of-tax-if-assessee-bona-fide-believed-that-no-tax-shall-be-deducted/</loc>
		<lastmod>2017-10-05T08:08:12+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/05/image1-300x169.jpeg</image:loc>
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		<loc>https://taxmantra.com/depreciation-shall-not-be-claimed-on-goodwill-if-retiring-partner-were-not-paid-in-excess-of-balance-in-capital-account/</loc>
		<lastmod>2017-10-05T08:08:13+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/04/index.jpg</image:loc>
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		<loc>https://taxmantra.com/tds-us-194c-shall-be-deducted-on-payment-to-transporter-for-providing-chauffeur-driven-buses-on-hire/</loc>
		<lastmod>2017-10-05T08:08:13+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/04/images.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/purchases-made-from-person-carrying-dummy-business-shall-be-added-to-the-income-of-assessee-us-69c/</loc>
		<lastmod>2017-10-05T08:08:14+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/04/images.png</image:loc>
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	<url>
		<loc>https://taxmantra.com/capital-gain-shall-be-the-income-of-owner-of-land-even-if-wrongly-shown-as-income-of-huf/</loc>
		<lastmod>2017-10-05T08:08:15+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images21.jpg</image:loc>
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	<url>
		<loc>https://taxmantra.com/claim-sec-54-on-sale-of-short-term-asset-being-building-if-developed-on-land-which-is-long-term-asset/</loc>
		<lastmod>2017-10-05T08:08:15+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images-1.jpg</image:loc>
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		<loc>https://taxmantra.com/where-guarantor-repays-loan-of-its-subsidiary-for-benefits-of-its-business-then-such-expense-shall-be-allowed/</loc>
		<lastmod>2017-10-05T08:08:15+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images-2-300x157.jpg</image:loc>
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		<loc>https://taxmantra.com/income-shall-be-computed-based-on-net-profit-rate-in-best-judgment-assessment/</loc>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/index1.jpeg</image:loc>
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		<loc>https://taxmantra.com/expense-if-treated-as-revenue-expenditure-in-earlier-years-then-principle-of-consistency-shall-be-followed-if-no-material-departure-is-recorded/</loc>
		<lastmod>2017-10-05T08:08:16+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/index.jpeg</image:loc>
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		<loc>https://taxmantra.com/if-shares-held-for-investment-purpose-then-profit-on-sale-of-shares-shall-be-capital-gains/</loc>
		<lastmod>2017-10-05T08:08:16+00:00</lastmod>
		<image:image>
			<image:loc>https://taxmantra.com/wp-content/uploads/2015/02/images-12.jpg</image:loc>
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		<loc>https://taxmantra.com/if-ao-not-satisfied-with-correctness-of-accounts-then-ao-has-the-power-to-reject-the-books/</loc>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images3.jpg</image:loc>
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		<loc>https://taxmantra.com/expenses-incurred-in-foreign-currency-to-provide-technical-services-outside-india-shall-be-excluded-from-the-total-turnover-for-computation-of-deduction-us-10a/</loc>
		<lastmod>2017-10-05T08:08:17+00:00</lastmod>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images92.jpeg</image:loc>
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		<loc>https://taxmantra.com/benefit-of-sec-54f-shall-be-available-if-house-constructed-by-the-builder/</loc>
		<lastmod>2017-10-05T08:08:17+00:00</lastmod>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images1-300x113.jpg</image:loc>
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		<loc>https://taxmantra.com/payment-of-pension-to-its-employees-shall-not-be-considered-as-an-object-of-general-public-utility/</loc>
		<lastmod>2017-10-05T08:08:17+00:00</lastmod>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images2.jpg</image:loc>
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		<loc>https://taxmantra.com/partners-introducing-capital-in-the-firm-shall-not-be-deemed-as-loan/</loc>
		<lastmod>2017-10-05T08:08:17+00:00</lastmod>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images13.jpeg</image:loc>
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		<loc>https://taxmantra.com/keyman-insurance-premium-incurred-for-benefit-of-firm-shall-be-allowabe-as-business-expense/</loc>
		<lastmod>2017-10-05T08:08:18+00:00</lastmod>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images8-300x126.jpg</image:loc>
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		<loc>https://taxmantra.com/clarification-regarding-depreciation-on-leased-assets/</loc>
		<lastmod>2017-10-05T08:08:18+00:00</lastmod>
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			<image:loc>https://taxmantra.com/wp-content/uploads/2015/03/images81-300x225.jpg</image:loc>
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		<loc>https://taxmantra.com/addition-of-unaccounted-stock-shall-not-be-made-if-defect-in-books-of-accounts-not-detected/</loc>
		<lastmod>2017-10-05T08:08:18+00:00</lastmod>
		<image:image>
			<image:loc>http://taxmantra.com/wp-content/uploads/2015/02/images.png</image:loc>
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		<loc>https://taxmantra.com/no-capital-gain-tax-if-the-cost-of-acquisition-is-indeterminate/</loc>
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		<image:image>
			<image:loc>http://taxmantra.com/wp-content/uploads/2015/02/images2.jpeg</image:loc>
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		<loc>https://taxmantra.com/without-considering-the-material-facts-profit-from-shares-shall-not-be-taxed-as-business-profit/</loc>
		<lastmod>2017-10-05T08:08:19+00:00</lastmod>
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			<image:loc>http://taxmantra.com/wp-content/uploads/2015/02/images7-300x176.jpg</image:loc>
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		<loc>https://taxmantra.com/writ-petition-shall-not-be-filed-for-the-excess-deduction-as-its-crdit-can-be-claimed-in-return/</loc>
		<lastmod>2017-10-05T08:08:19+00:00</lastmod>
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			<image:loc>http://taxmantra.com/wp-content/uploads/2015/02/images-13.jpg</image:loc>
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		<loc>https://taxmantra.com/libor-plus-200-basis-points-appropriate-method-for-arms-length-price-for-interest-on-loan/</loc>
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			<image:loc>http://taxmantra.com/wp-content/uploads/2015/02/index.jpg</image:loc>
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