https://www.taxtmi.com/caselaws?id=183062 Section 2-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 treats different branches or departments of an establishment as one unit where the real relationship shows unity of ownership, management, control, employment and purpose. Applying those factors, the Coimbatore factory was found to be a branch of the Chalakudy establishment because both units made the same product, were owned by the same company, shared management and financial control, and showed functional and financial dependency. Separate registration, licences and accounts were not decisive on those facts. The factory was therefore covered under the Act. en-us Fri, 09 Jul 1993 00:00:00 +0530 Fri, 27 May 2016 10:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183062 Section 2-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 treats different branches or departments of an establishment as one unit where the real relationship shows unity of ownership, management, control, employment and purpose. Applying those factors, the Coimbatore factory was found to be a branch of the Chalakudy establishment because both units made the same product, were owned by the same company, shared management and financial control, and showed functional and financial dependency. Separate registration, licences and accounts were not decisive on those facts. The factory was therefore covered under the Act. Case-Laws Indian Laws Fri, 09 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183062