https://www.taxtmi.com/caselaws?id=183045 Infancy protection under the Employees' Provident Funds and Miscellaneous Provisions Act is available to a newly established unit that is genuinely independent, rather than a department, branch or extension of an existing establishment. Functional integrality is the decisive test for treating units as one establishment, requiring real interdependence in finance, management, employment and labour. Brand-name use under a royalty arrangement, quality-control rights, management links or some common employees do not alone establish such integration. Where records are needed, the authority should use its statutory inquiry powers instead of drawing an adverse inference solely from non-production. Denial of infancy protection required fresh consideration after a proper hearing. 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 the Employees' Provident Funds and Miscellaneous Provisions Act is available to a newly established unit that is genuinely independent, rather than a department, branch or extension of an existing establishment. Functional integrality is the decisive test for treating units as one establishment, requiring real interdependence in finance, management, employment and labour. Brand-name use under a royalty arrangement, quality-control rights, management links or some common employees do not alone establish such integration. Where records are needed, the authority should use its statutory inquiry powers instead of drawing an adverse inference solely from non-production. Denial of infancy protection required fresh consideration after a proper hearing. Case-Laws Indian Laws Mon, 12 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183045