https://www.taxtmi.com/caselaws?id=200789 Closure under the Industrial Disputes Act requires a real and final stoppage of the undertaking in fact, assessed on the totality of circumstances rather than on motive alone. Temporary shutdown, profitability concerns, or absence of winding up are not decisive if the business has in substance ceased. The proviso to section 25FFF(1) applies only where the employer proves objective unavoidable circumstances beyond its control; mere gherao, staff apprehension, financial difficulty, or business inconvenience is insufficient. The legal test therefore distinguishes genuine closure from a disguised lock-out and limits reduced liability to cases meeting the statutory proviso. en-us Fri, 03 May 1968 00:00:00 +0530 Mon, 23 Apr 2018 16:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200789 Closure under the Industrial Disputes Act requires a real and final stoppage of the undertaking in fact, assessed on the totality of circumstances rather than on motive alone. Temporary shutdown, profitability concerns, or absence of winding up are not decisive if the business has in substance ceased. The proviso to section 25FFF(1) applies only where the employer proves objective unavoidable circumstances beyond its control; mere gherao, staff apprehension, financial difficulty, or business inconvenience is insufficient. The legal test therefore distinguishes genuine closure from a disguised lock-out and limits reduced liability to cases meeting the statutory proviso. Case-Laws Indian Laws Fri, 03 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200789