Gemological Institute of America Inc. v. ACIT

178 ITD 620Income Tax Appellate Tribunal2019#15123 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2021.

Judgments citing Gemological Institute of America Inc. v. ACIT

Gemological Institute of America Inc., Mumbai vs. Asst CIT (It) Circle- 2 (3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 7740/MUM/2019[2016-17]Status: DisposedITAT Mumbai30 Apr 2021AY 2016-17

…of convenience. 2. While almost all the issues in these appeals are stated to be fully covered by a decision of the coordinate bench, in the assessee’s own case for the assessment year 2010-11 [reported as Gemological Institute of America Inc Vs. ACIT [(2019) 178 ITD 620 (Mum)], there is one issue that is required to be decided by us on the first principles, and that is concerning the impact of Advance Pricing Agreement being signed by the assessee’s Indian associated enterprises, namely GIA India Laboratory Pvt Ltd, with the Central Board of Direct Taxes, in terms of which a part of the royalty received by the a…

Gemological Institute of America Inc., Mumbai vs. Asst CIT (It) Circle- 2 (3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 7739/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Apr 2021AY 2015-16

…of convenience. 2. While almost all the issues in these appeals are stated to be fully covered by a decision of the coordinate bench, in the assessee’s own case for the assessment year 2010-11 [reported as Gemological Institute of America Inc Vs. ACIT [(2019) 178 ITD 620 (Mum)], there is one issue that is required to be decided by us on the first principles, and that is concerning the impact of Advance Pricing Agreement being signed by the assessee’s Indian associated enterprises, namely GIA India Laboratory Pvt Ltd, with the Central Board of Direct Taxes, in terms of which a part of the royalty received by the a…

Gemological Institute of America Inc., Mumbai vs. DCIT(It) Cir. 2(3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 53/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Apr 2021AY 2015-16

…of convenience. 2. While almost all the issues in these appeals are stated to be fully covered by a decision of the coordinate bench, in the assessee’s own case for the assessment year 2010-11 [reported as Gemological Institute of America Inc Vs. ACIT [(2019) 178 ITD 620 (Mum)], there is one issue that is required to be decided by us on the first principles, and that is concerning the impact of Advance Pricing Agreement being signed by the assessee’s Indian associated enterprises, namely GIA India Laboratory Pvt Ltd, with the Central Board of Direct Taxes, in terms of which a part of the royalty received by the a…

Gemological Institute of America, Inc, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 7174/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Apr 2021AY 2013-14

…of convenience. 2. While almost all the issues in these appeals are stated to be fully covered by a decision of the coordinate bench, in the assessee’s own case for the assessment year 2010-11 [reported as Gemological Institute of America Inc Vs. ACIT [(2019) 178 ITD 620 (Mum)], there is one issue that is required to be decided by us on the first principles, and that is concerning the impact of Advance Pricing Agreement being signed by the assessee’s Indian associated enterprises, namely GIA India Laboratory Pvt Ltd, with the Central Board of Direct Taxes, in terms of which a part of the royalty received by the a…

Gemological Institute of America, Inc, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 1836/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2021AY 2012-13

…of convenience. 2. While almost all the issues in these appeals are stated to be fully covered by a decision of the coordinate bench, in the assessee’s own case for the assessment year 2010-11 [reported as Gemological Institute of America Inc Vs. ACIT [(2019) 178 ITD 620 (Mum)], there is one issue that is required to be decided by us on the first principles, and that is concerning the impact of Advance Pricing Agreement being signed by the assessee’s Indian associated enterprises, namely GIA India Laboratory Pvt Ltd, with the Central Board of Direct Taxes, in terms of which a part of the royalty received by the a…

Gemological Institute of America Inc., Mumbai vs. DCIT (It) 2(3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 386/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Apr 2021AY 2011-12

…of convenience. 2. While almost all the issues in these appeals are stated to be fully covered by a decision of the coordinate bench, in the assessee’s own case for the assessment year 2010-11 [reported as Gemological Institute of America Inc Vs. ACIT [(2019) 178 ITD 620 (Mum)], there is one issue that is required to be decided by us on the first principles, and that is concerning the impact of Advance Pricing Agreement being signed by the assessee’s Indian associated enterprises, namely GIA India Laboratory Pvt Ltd, with the Central Board of Direct Taxes, in terms of which a part of the royalty received by the a…

Gemological Institute of America Inc. v. ACIT (178 ITD 620) — Cited in 6 Judgments | BharatTax