https://www.taxtmi.com/caselaws?id=183035 Units run by the same society may be treated as one establishment under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 where there is functional integrality, common management, geographical proximity, and operational dependence. On the stated facts, the two schools were located at the same address, worked in a closely connected manner, and were not independent concerns, so staff strength could not be assessed separately to avoid coverage. A claimed exemption could not be used to split an otherwise covered establishment into parts and defeat statutory applicability. The result is that common management and linkage between units support single-establishment treatment for provident fund coverage. en-us Fri, 08 Dec 2000 00:00:00 +0530 Thu, 26 May 2016 16:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183035 Units run by the same society may be treated as one establishment under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 where there is functional integrality, common management, geographical proximity, and operational dependence. On the stated facts, the two schools were located at the same address, worked in a closely connected manner, and were not independent concerns, so staff strength could not be assessed separately to avoid coverage. A claimed exemption could not be used to split an otherwise covered establishment into parts and defeat statutory applicability. The result is that common management and linkage between units support single-establishment treatment for provident fund coverage. Case-Laws Indian Laws Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183035