(210) M/S TORINO LABORATORIES PVT. LTD. Vs. UNION OF INDIAAND OTHERS[SUPREME COURT OF INDIA] 15-07-2025
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 — Section 2A, 7A, 7I — Clubbing of establishments — Tests for clubbing — Unity of ownership, management and control, functional integrality, unity of finance, geographical proximity, unity of purpose, unity of labour, transferability of employees — Cumulative consideration of factors is crucial, not reliance on a single test —
India Law Library Docid # 2427859