https://www.taxtmi.com/caselaws?id=467323 Exemption notifications are subject to strict construction, and an undertaking may operate as a condition for both threshold eligibility and continued entitlement to exemption. The text highlights that exemptionary provisions must be read according to their stipulated conditions, so non-compliance with the prescribed undertaking can affect the availability of the benefit. The matter is noted as one in which delay was condoned and notice was issued, but the substantive legal point emphasised is the conditional nature of exemption and the need to satisfy it throughout the period of claimed benefit. en-us Wed, 13 Nov 2019 00:00:00 +0530 Sat, 14 Mar 2026 18:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467323 Exemption notifications are subject to strict construction, and an undertaking may operate as a condition for both threshold eligibility and continued entitlement to exemption. The text highlights that exemptionary provisions must be read according to their stipulated conditions, so non-compliance with the prescribed undertaking can affect the availability of the benefit. The matter is noted as one in which delay was condoned and notice was issued, but the substantive legal point emphasised is the conditional nature of exemption and the need to satisfy it throughout the period of claimed benefit. Case-Laws Customs Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467323