https://www.taxtmi.com/caselaws?id=183036 Section 2-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 applies to different departments or branches of a single establishment; it does not permit clubbing distinct partnership firms merely because they share some partners, premises, telephone facilities, post-box numbers, or accounting support. Where the firms are separately registered, carry on different businesses, have different partnership agreements and tax assessments, and there is no material showing a branch structure or sham arrangement to evade liability, they remain separate establishments. On that basis, the provident fund demand based on clubbing was held illegal, while independent liability could still be examined after due notice. en-us Fri, 04 Sep 1992 00:00:00 +0530 Thu, 26 May 2016 16:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183036 Section 2-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 applies to different departments or branches of a single establishment; it does not permit clubbing distinct partnership firms merely because they share some partners, premises, telephone facilities, post-box numbers, or accounting support. Where the firms are separately registered, carry on different businesses, have different partnership agreements and tax assessments, and there is no material showing a branch structure or sham arrangement to evade liability, they remain separate establishments. On that basis, the provident fund demand based on clubbing was held illegal, while independent liability could still be examined after due notice. Case-Laws Indian Laws Fri, 04 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183036