Entities at Same Location Can Be Clubbed Under PF: SC

Torino Laboratories Pvt. Ltd. Vs Union of India & Ors. (Supreme Court of India) Two different juristic entities functioning from same premises, can be clubbed for the applicability of PF Act: SC  This judgement will be relevant for all entities who are resorting to avoid PF liability by resorting to different entities concept. The Supreme Court in this case was dealing with a situation where two units which were owned by same management were functioning from a premises manufacturing different pharmaceutical products and the PF authorities levied PF liability on one of the unit which was n...