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    <title>EXEMPTION TO EDUCATION SERVICES PROVIDED BY IIM</title>
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    <description>The AAAR held that prior to enactment of the IIM Act certain programmes of the Institute were covered only by the specific IIM notification entry, that after enactment the Institute qualified as an educational institution and could claim exemption under either the general educational-institution entry or the specific IIM entry during the transitional period, and that following deletion of the specific entry the exemption is to be claimed under the general educational-institution entry, with related administrative circular guidance to be read harmoniously.</description>
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