Gemological institute of america mumbai

It is dedicated to research and education in the field of gemology and the jewelry arts.

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Gemological institute of america mumbai

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Toggle limited content width. The journal includes full-length feature articles, as well as reports on GIA research, abstracts of relevant articles from other journals.

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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.

Gemological institute of america mumbai

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 The invoice shall be realised within 60 days of the date of the issue of the invoice.

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GIA is engaged in research to advance the science of gemology. In the GIA developed its International Diamond Grading System and the "four Cs" cut , clarity , color , and carat weight as a standard to compare and evaluate the quality of diamonds. These instruments are used to determine the physical and optical properties of gems and analyze their microscopic features. In a bribery allegation against GIA lab workers raised questions on the integrity of diamond grading labs. GIA colored stone identification reports may include a comment about any treatments detected and an opinion of country of origin for ruby , sapphire , emerald and tourmaline. Authority control databases. Contents move to sidebar hide. The GIA Laboratory provides a variety of gem grading and identification reports for diamonds over. ISSN These instruments are used to determine the physical and optical properties of gems and analyze their microscopic features. Authority control databases.

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Carlsbad , California , United States. Retrieved 6 March On discovering the fraud the members of Saudi Royal family demanded their money back and refused to do any further business with Pincione. Article Talk. The collection contains works published from to the present, encompassing the history and modern development of gemology. Contents move to sidebar hide. GIA offers several programs and courses online through an interactive eLearning format, and through its 12 campus locations around the world. In other projects. Retrieved 6 March The probe unearthed Midtown lab workers' contact with clients, an act which is prohibited by GIA code of ethics. Shipley, Founder of GIA". Read Edit View history. A briefer and less expensive version, called a Diamond Dossier, is often used for diamonds under 1 carat. 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. Pearl reports specify the weight, size, shape, color, origin natural or cultured and presence of treatments.