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

Court: Bombay High Court
Date: 2026-06-16
Citation: ITXA/2306/2022
Petitioner: PR 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/eyJpdiI6IkRoNDNhanFzUmJJUXl3UGVpM1JlekE9PSIsInZhbHVlIjoiZlVLRGxpc1JLN1g4bXo2R1RkQjRHaW5hQzM0S1ZYYlNkQ0Y1YlZxQlZsSTYzRVF4YlVZcmxEUVBseFZxaStpK3VhZXVlZW0vVGQ0U1hxWmVnVU5IS2c9PSIsIm1hYyI6IjE1ZmI4OWZmODY2MWE4MWU5ZTFmOWZlMTRlMjU0YjY2YmNkMmUwN2M0NDFkZDE5MDFmMmVlYTBiMmJlM2RkZDgiLCJ0YWciOiIifQ==?expires=1782736930&signature=b5ca09b3919acb695cc3d294ae9e3a2ef80773df0d5168e04df85d4194bdaffd)

## 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