https://www.taxtmi.com/caselaws?id=462792 Two partnership concerns with common ownership, management, premises, telephone numbers, employees and interlinked operations were treated as a single establishment under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The controlling principle was that authorities may look beyond separate formal existence where the evidence shows unity of ownership, supervision, control, finance and common purpose. On the facts, the concerns were found to be in substance one integrated unit, so clubbing them for statutory coverage was justified. en-us Mon, 20 May 1996 00:00:00 +0530 Wed, 16 Jul 2025 15:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462792 Two partnership concerns with common ownership, management, premises, telephone numbers, employees and interlinked operations were treated as a single establishment under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The controlling principle was that authorities may look beyond separate formal existence where the evidence shows unity of ownership, supervision, control, finance and common purpose. On the facts, the concerns were found to be in substance one integrated unit, so clubbing them for statutory coverage was justified. Case-Laws Indian Laws Mon, 20 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462792