Gemological institute of america mumbai

It is dedicated to research and education in the field of gemology and the jewelry arts. The institute does so through research, gem identification and diamond grading services and a variety of educational programs.

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Gemological institute of america mumbai

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This article needs additional citations for verification. The following recognized credentials are attainable upon completion of their corresponding Diploma Program: [9].

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Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query Query Alert Service. Try out our Premium Member services -- Free for one month. ITA Nos. The issue in appeal lies in a narrow compass of material facts. During the financial period relating to the assessment years to , the assessee received the following amounts as royalties from the said AE, i. While the authorities below had no issues about the quantum of income so offered to tax, there were certain issues with regard to the manner in which the said income is to be taxed as the stand of the authorities below has been that the assessee had a permanent establishment of the assessee in India, and the royalties so offered to tax, being attributable to such a permanent establishment, are liable to be taxed on a net basis under article 7 of the Indo US tax treaty. While we are not really concerned with the merits of that aspect of the matter as of now, suffice to note that, as a result of these disputes, the assessment of income is yet to reach finality. This APA was for five consecutive previous years, namely financial period ended 31st March , , ,and , it also covered, as a rollback period, four consecutive preceding previous years as well i. This agreement, under clause 12 a thereof, was to "cease to be binding on parties, subsequent to it having been entered into, if inter alia

Gemological institute of america mumbai

Gain the knowledge and practical skills to translate your love for gems and jewelry into a rewarding career when you earn a gemology or jewelry design credential from GIA. Earn a GIA gemology diploma via our Online Education program, a combination of self-paced online courses and on-campus lab classes. Stay in touch — complete the form below to have periodic updates emailed directly to you from GIA Education about new course offerings, worldwide class schedules, career fairs and more. London United Kingdom View Schedule. Bangkok Thailand View Schedule. Hong Kong China View Schedule. Mumbai India View Schedule. Taipei Taiwan View Schedule. Is Online Learning a Better Fit? Enroll in Online Education Earn a GIA gemology diploma via our Online Education program, a combination of self-paced online courses and on-campus lab classes.

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Historically, research has focused on developing methods and technologies to identify and characterize gems. Shipley was a successful jeweler, but realized the typical jeweler in the US had a lack of expertise in jewelry and precious stones. Retrieved 20 December Today, [ when? GIA was also responsible for the first modern diamond grading reports, where it introduced grading methodologies for diamond color and diamond clarity. Download as PDF Printable version. Current research at gemological laboratories concerns the development of improved detection techniques for treated and synthetic diamonds , as well as for treated sapphires , rubies and pearls. See Wikipedia's guide to writing better articles for suggestions. Internal investigation was also initiated due to a lawsuit filed in April by Max Pincione, a jewelry dealer and former head of retail operations at the jeweler Harry Winston. This article needs additional citations for verification. The first GIA instrument, a 10x eye loupe, was introduced in the early s.

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Current research at gemological laboratories concerns the development of improved detection techniques for treated and synthetic diamonds , as well as for treated sapphires , rubies and pearls. GIA was also responsible for the first modern diamond grading reports, where it introduced grading methodologies for diamond color and diamond clarity. Research institute in Carlsbad, California. Download as PDF Printable version. Tools Tools. Retrieved 6 March Read Edit View history. Today, [ when? GIA offers several programs and courses online through an interactive eLearning format, and through its 12 campus locations around the world. Shortly thereafter, the institute introduced the "Certified Gemologist" professional designation. Diamond reports from GIA as well as other, for-profit sources are now demanded by most consumers purchasing diamonds over a certain size, typically for over 0. It is dedicated to research and education in the field of gemology and the jewelry arts. The probe unearthed Midtown lab workers' contact with clients, an act which is prohibited by GIA code of ethics.