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Bombay High Court Dismisses Writ Petition Challenging Clubbing of Establishments Under EPF Act. Common Ownership and Same Telephone Number Justify Clubbing for Coverage Under Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The petitioner, M/s. Kiran Agencies, a proprietary firm engaged in pharmaceutical distribution, challenged the order dated 30.03.2005 passed by the Em...

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High Court of Karnataka Quashes Reassessment Orders Against Corporate Dealers in KVAT Cases; Holds Inter-Branch Transfers Not Taxable as Sale. Branch Registration Under Section 38(6) Does Not Create Separate Legal Personality for Levy of VAT.

The batch of writ petitions was filed by corporate entities, including M/s Wipro Enterprises (P) Ltd and M/s Chamundeshwari Build Tech Pvt. Ltd, chall...

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Supreme Court Dismisses Appeals of Three Establishments Denied Exemption Under Employees' Provident Funds Act. Functional Integrality and Common Ownership with Parent Company Preclude Claim of New Establishment Status Under Section 16(1)(d).

The Supreme Court dismissed three civil appeals filed by M/s. Shree Vishal Printers Ltd., Jaipur (SVPL), M/s. Times Publishing House Ltd., Jaipur (TPH...

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Bombay High Court Hears Arbitration Appeal Against Order Setting Aside Arbitral Award in Family Business Dispute. Dispute Centers on Inclusion of Agricultural Lands Held by Individual Family Members in Family Asset Separation Process.

The appeal arose from a family dispute within the Malhotra family of Pune, who owned and controlled several businesses including Weikfield Products Co...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Matter — Assessee Entitled to Section 25(4) Benefit. Business Was Carried on at Commencement of Amendment Act 7 of 1939, as Determined from Partnership Deed and Interpretation of Commencement Under General Clauses Act.

The dispute arose under the Indian Income Tax Act, 1922, concerning the entitlement of the assessee firm to exemption under section 25(4) for the asse...

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Bombay High Court Allows Appeal in ESI Act Case — Establishes Separate Entities Not Functionally Interconnected. Functional Interconnectivity Test Under Section 75(1)(g) of ESI Act, 1948 Requires Common Supervision, Finance, and Labour; Mere Common Partners Insufficient.

The appellant, M/s. New Power Supply, a partnership concern engaged in manufacturing and repairing power transformers, filed an appeal against the jud...