Section 154 Rectification: Can Partial Withdrawal of Exemption u/s 54 Be Challenged? Legal Flaws Explored.

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....Scope of rectification proceedings - whether the exemption granted to the assessee u/s 54 of the Act could be withdrawn in part in the proceedings u/s 154? - proceedings initiated u/s 154 of the Act to disturb the claim of exemption granted u/s 54 of the Act as bad in law - AT....