# COMMISSIONER OF INCOME TAX IT 3 MUMBAI vs GEMOLOGICAL INSTITUTE OF AMERICA INC AY 14 15

Court: Bombay High Court
Date: 2026-06-16
Citation: ITXA/757/2026
Petitioner: COMMISSIONER OF INCOME TAX IT 3 MUMBAI
Respondent: GEMOLOGICAL INSTITUTE OF AMERICA INC AY 14 15

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IkNqWmVaYjkzeEwvMlBqZnM1RHZEMEE9PSIsInZhbHVlIjoiVXR6b3d2RG1HRmpZOGZZQ1A0c010cHo5RkFvd3cwdm14ZTNhTUtUN2V1OEoxUmxFait1cTdZak9aQkJBSk10eHk0am56SHlDS0d4cS9UTDFQUkNjWFE9PSIsIm1hYyI6IjhjYzFjMWU4M2ZhZDczM2QxMTNmMjI0N2Y5N2VlMzIxOTc1OWNlNjE0MGJiZmQ2Mjc3NDUwOGY4OGZkN2E0ZmIiLCJ0YWciOiIifQ==?expires=1782736930&signature=53f75183ab66b6c7478bf575e967483f5c76f1fac8e9e8a3112d618457eabbf7)

## 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-3-mumbai-vs-gemological-institute-of-america-inc-ay-14-15