Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The SC held that the appellant and Vindas-Respondent No. 3 constitute a single integrated unit under the EPF Act from September 1995, based on factors including unity of ownership, management, finance, and functional integrality. Consequently, the appellant is not entitled to infancy protection under the erstwhile Section 16(1)(d). The Court rejected the appellant's contention that dues could only be demanded from April 2004, affirming that contributions are payable from September 1995. The argument that notice of clubbing should have been issued to Vindas-Respondent No. 3 was also dismissed, as contributions were assessed only for employees of the respective units, with Vindas-Respondent No. 3 already covered. The appeal was found to be devoid of merit and was accordingly dismissed.
The SC held that the appellant and Vindas-Respondent No. 3 constitute a single integrated unit under the EPF Act from September 1995, based on factors including unity of ownership, management, finance, and functional integrality. Consequently, the appellant is not entitled to infancy protection under the erstwhile Section 16(1)(d). The Court rejected the appellant's contention that dues could only be demanded from April 2004, affirming that contributions are payable from September 1995. The argument that notice of clubbing should have been issued to Vindas-Respondent No. 3 was also dismissed, as contributions were assessed only for employees of the respective units, with Vindas-Respondent No. 3 already covered. The appeal was found to be devoid of merit and was accordingly dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
