https://www.taxtmi.com/forum/issue?id=109812 Clubbing provisions for SSI exemption hinge on economic and organisational nexus rather than mere co-location. Factors triggering aggregation include common ownership or partners, consolidated balance sheets and tax filings, shared funding or management control, and use of separate entities as colourable devices. Independently owned units with separate registrations and finances are less likely to be clubbed; conversely, proof of financial interlinkage or common control supports aggregation of clearances. en-us Sun, 31 Jan 2016 10:30:07 +0530 Thu, 23 Jan 2025 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109812 Clubbing provisions for SSI exemption hinge on economic and organisational nexus rather than mere co-location. Factors triggering aggregation include common ownership or partners, consolidated balance sheets and tax filings, shared funding or management control, and use of separate entities as colourable devices. Independently owned units with separate registrations and finances are less likely to be clubbed; conversely, proof of financial interlinkage or common control supports aggregation of clearances. Discussion-Forum Central Excise Sun, 31 Jan 2016 10:30:07 +0530 https://www.taxtmi.com/forum/issue?id=109812