# COMMISSIONER OF INCOME TAX IT 2 MUMBAI vs GEMOLOGICAL INSTITUTE OF AMERICA INC AY 13 14

Court: Bombay High Court
Date: 2026-06-16
Citation: ITXA/779/2023
Petitioner: COMMISSIONER OF INCOME TAX IT 2 MUMBAI
Respondent: GEMOLOGICAL INSTITUTE OF AMERICA INC AY 13 14

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IlJDbmlicVk4WU1MYXBrU05nZWprWHc9PSIsInZhbHVlIjoieWVxT3BlWkUwdzdIOHlLMmovMDdCMFMxb0pBaVlUcVdibUVWcm9KSitrMGdYQUgxQ3RyZS82OHhKYU5rLy9BNTUvRFpucjVvcjBzOE16MWs3dUJPNXc9PSIsIm1hYyI6IjZkYWQxOTY4YTVhYjkyNWJlZjBkZmE0MmU4MmQ3YzAxNmVjMzAxMWMyYjU1NjE2MTFjYzkxYWViNzA4ODc3ZjkiLCJ0YWciOiIifQ==?expires=1782737118&signature=030bf5014fecd41933fe71b0423d09216456569b67e3907c6cfa137d4b8be009)

## 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-13-14