Allahabad HC: Clubbing turnover for SSI exemption requires notice to all units. Common ownership not enough.

The Allahabad HC dismissed the appeal on clubbing turnover of six units for SSI exemption. Notices to all units are crucial for clubbing, and common ownership alone does not warrant it. The Tribunal's ruling was affirmed for lack of manifest error.

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The Allahabad High Court dismissed the appeal regarding the clubbing of turnover of six units for SSI exemption, stating that notices to all units are essential for clubbing and ownership by one person does not automatically allow clubbing. The Tribunal's decision was upheld as no manifest error was found.

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