# COMMISSIONER OF INCOME - TAX (IT) - 2 vs GEMOLOGICAL INSTITUTE OF AMERICA INC. C/o. GIA INDIA LABORATORY PVT.LTD.

Court: Bombay High Court
Date: 2026-06-16
Citation: ITXA/945/2022
Petitioner: COMMISSIONER OF INCOME - TAX (IT) - 2
Respondent: GEMOLOGICAL INSTITUTE OF AMERICA INC. C/o. GIA INDIA LABORATORY PVT.LTD.

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6InVxNEVKZjNJZkhNQTAwU3pZckQ2Tmc9PSIsInZhbHVlIjoiUHl1QUkwMmVmTkdkNkZkekRURTRPRGZVK0ZrWU5STmloV2UvKzdzSHVHM1lWSmdaUUVxY25wTWZ2M1FUVFppVXF5TkxVT3pYZDBMREpCTXRqbkZyR1E9PSIsIm1hYyI6ImRmYmMyOTgwYzk5YzEwNTg1MjE5YjViNGYzMzlhNWRmZTRkMDQ3MTgxOWNiODgzZWI5OTdhZjc4NTcxNjE4NTUiLCJ0YWciOiIifQ==?expires=1782736930&signature=73856d19f87a2e6bf5828bde305987429b731bcffd5697a926f35cef3ee85fb8)

## 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-vs-gemological-institute-of-america-inc-c-o-gia-india-laboratory-pvt-ltd