# COMMISSIONER OF INCOME TAX IT 2 MUMBAI vs GEMOLOGICAL INSTITUTE OF AMERICA INC AY 12 13

Court: Bombay High Court
Date: 2026-06-16
Citation: ITXA/73/2023
Petitioner: COMMISSIONER OF INCOME TAX IT 2 MUMBAI
Respondent: GEMOLOGICAL INSTITUTE OF AMERICA INC AY 12 13

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6ImtOa3F2aUhTakZBY21MYUNiOEpYTVE9PSIsInZhbHVlIjoiTGNUaVI1djBRZjI2eVNhM2dOR2ZLczJ0Vi9GMFpqNFpZMCswbUI5OXVJMWJUNlI1c01VOVg0clA1bzNRbHZ0eExlUFJ3NHE0UUt3NjZnWEI2NC9FRnc9PSIsIm1hYyI6ImU3YjNhODg3NzJmMGY0ZDk0NDIyMGFlNWVkZDIxYjgxYTJiZmI1NjM4MGZjYzZkZGE4MjY5YWQ2MzdmYjJiZTQiLCJ0YWciOiIifQ==?expires=1782736930&signature=9bdf11e61957096b5ca7bc9398375a7d48a53ef28f64f45f1e32ca5df9803c14)

## Judgment text (excerpt)

2026:BHC-OS:13178-DB ITXA-2306-2022 and ORS (F).docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.945 OF 2022 Commissioner of Income-tax, (IT)-2 .. Appellant Versus Gemological Institute of America Inc. .. Respondent WITH INCOME TAX APPEAL NO.2306 OF 2022 Commissioner of Income-tax, (International Taxation)-2, Mumbai .. Appellant Versus Gemological Institute of America Inc. .. Respondent WITH INCOME TAX APPEAL NO.73 OF 2023 Commissioner of Income-tax, (International Taxation)-2, Mumbai .. Appellant Versus Gemological Institute of America Inc. .. Respondent WITH INCOME TAX APPEAL NO.779 OF 2023 Commissioner of Income-tax, (International Taxation)-2, Mumbai .. Appellant Versus Gemological Institute of America Inc. .. Respondent 16th June, 2026 ITXA-2306-2022 and ORS (F).docx WITH INCOME TAX APPEAL (L) NO.21874 OF 2022 Commissioner of Income-tax, (International Taxation)-2, Mumbai .. Appellant Versus Gemological Institute of America Inc. .. Respondent WITH INCOME TAX APPEAL NO.72 OF 2023 Commissioner of Income-tax, (International Taxation)-2, Mumbai .. Appellant Versus Gemological Institute of America Inc. .. Respondent WITH INCOM

https://niyam.ai/judgements/high-court/2026/june/commissioner-of-income-tax-it-2-mumbai-vs-gemological-institute-of-america-inc-ay-12-13