https://www.taxtmi.com/article/detailed?id=1532 The piece summarizes Section 2A's declaration treating departments or branches of an establishment as part of the same establishment and explains that clubbing requires factual inquiry into functional integrity, including common management, financial intermixing, shared workforce and operational interdependence, while distinct legal entities or genuinely independent units with separate supervision and finances are not to be clubbed merely because of formality of registrations. en-us Fri, 09 Dec 2011 21:02:42 +0530 Fri, 09 Dec 2011 21:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1532 The piece summarizes Section 2A's declaration treating departments or branches of an establishment as part of the same establishment and explains that clubbing requires factual inquiry into functional integrity, including common management, financial intermixing, shared workforce and operational interdependence, while distinct legal entities or genuinely independent units with separate supervision and finances are not to be clubbed merely because of formality of registrations. Articles Other Topics Fri, 09 Dec 2011 21:02:42 +0530 https://www.taxtmi.com/article/detailed?id=1532