https://www.taxtmi.com/caselaws?id=103011 A small scale industrial undertaking cannot be denied registration or have its investment clubbed merely because some directors are common across units. The authority must record a definite finding, on relevant material, that one unit is owned by, subsidiary to, or controlled by another within the governing statutory scheme. Mere common directorship does not by itself establish ownership or control. The Delhi HC held that the refusals were unsustainable because no categorical finding on ownership, subsidiary status, or control had been made, and the matter had to be reconsidered under the statutory criteria. en-us Mon, 13 Nov 1995 00:00:00 +0530 Mon, 20 Feb 2012 12:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103011 A small scale industrial undertaking cannot be denied registration or have its investment clubbed merely because some directors are common across units. The authority must record a definite finding, on relevant material, that one unit is owned by, subsidiary to, or controlled by another within the governing statutory scheme. Mere common directorship does not by itself establish ownership or control. The Delhi HC held that the refusals were unsustainable because no categorical finding on ownership, subsidiary status, or control had been made, and the matter had to be reconsidered under the statutory criteria. Case-Laws Companies Law Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103011