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

Court: Bombay High Court
Date: 2026-06-16
Citation: ITXA/2331/2022
Petitioner: COMMISSIONER OF INCOME TAX IT 2 MUMBAI
Respondent: GEMOLOGICAL INSTITUTE OF AMERICA INC

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6ImtvVTZob1RMd1l0NzIzV2ZzWHYyY2c9PSIsInZhbHVlIjoiQVJicEV1R0lRUVlvS1poaTZYODNjTVhZci9NSHpvZGYrVmZWWmtiUEx1R0E0dXU2dDFaUmxsY3IvQSt1elY4cG5pY0Y0NE1BU09YUzhlSzlBYWZIU1E9PSIsIm1hYyI6ImYxYzAxZWJhMTliNmJkYTVmMTI0M2RkZDdmNjI3ODZhYjZhZjM0Zjk0OWIwYTA1YmY5ZDYzYTY3Yzk0NTdhOWIiLCJ0YWciOiIifQ==?expires=1782736930&signature=ecce980887032cb7f204ea0ba848a6bd7384ba10dcb013749c9303c8fdf9c1c8)

## 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