# PR COMMISSIONER OF INCOME TAX IT 2 MUMBAI vs GEMOLOGICAL INSTITUTE OF AMERICA INC AY 2017 2018 PAN AADCG7962K

Court: Bombay High Court
Date: 2026-06-16
Citation: ITXA/553/2023
Petitioner: PR COMMISSIONER OF INCOME TAX IT 2 MUMBAI
Respondent: GEMOLOGICAL INSTITUTE OF AMERICA INC AY 2017 2018 PAN AADCG7962K

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IlpnT0xmNUdveGR6VzRyZ09PUzVHSWc9PSIsInZhbHVlIjoiVFVrY1FGU1dxa215ay9UUTdzUjZ6blg3aVhCcnNuVEdDdFQ2YlVqNHp0WVp0U0hJcVFSdGFrZ1I0d2pkUXFtN1JCMVhETzJzQnhNZEZxQnI0VEJBUkE9PSIsIm1hYyI6ImJhNWY3YjY1ZGU2MDIyZDUyZDdiODlkMWJjZGFiNDgyZDRmNjZmYWExZDg2MGIzMmQxZjE0NWQ0YmMwZjVhNmIiLCJ0YWciOiIifQ==?expires=1782737118&signature=b0c791b0ae16be96c0de90e7caba8266631eaca124074bad03d84fe7c686b076)

## 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/pr-commissioner-of-income-tax-it-2-mumbai-vs-gemological-institute-of-america-inc-ay-2017-2018-pan-aadcg7962k