https://www.taxtmi.com/caselaws?id=183045 Infancy protection under Section 16(1)(d) of the Employees' Provident Funds and Miscellaneous Provisions Act applies only to a genuinely new and independent establishment, while Section 2A treats departments, branches or extensions of the same establishment as one unit where functional integrality exists. The decisive test is real interdependence in finance, management, employment and labour, and not merely a brand licence, royalty arrangement, quality control rights, similar management links or some common employees. The note also states that the authority should use Section 7A(2) to call for records where necessary instead of relying only on non-production of documents. On that basis, the denial of infancy protection was found unsustainable and the matter was directed for fresh consideration after hearing the petitioner. en-us Mon, 12 Jan 1998 00:00:00 +0530 Thu, 26 May 2016 18:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183045 Infancy protection under Section 16(1)(d) of the Employees' Provident Funds and Miscellaneous Provisions Act applies only to a genuinely new and independent establishment, while Section 2A treats departments, branches or extensions of the same establishment as one unit where functional integrality exists. The decisive test is real interdependence in finance, management, employment and labour, and not merely a brand licence, royalty arrangement, quality control rights, similar management links or some common employees. The note also states that the authority should use Section 7A(2) to call for records where necessary instead of relying only on non-production of documents. On that basis, the denial of infancy protection was found unsustainable and the matter was directed for fresh consideration after hearing the petitioner. Case-Laws Indian Laws Mon, 12 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183045