Supreme Court · 2007 INSC 250 · Decided 7 March 2007
Regional Provident Fund Commissioner v. M/S. Rajs Continental Exports (P.) LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 250 · [2007] 3 S.C.R. 636
- Case number
- CIVIL APPEAL No. 7345/2000
- Decided
- 7 March 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
PROVIDENT FUND COMMISSIONER v. MIS. RAJ'S CONTINENTAL EXPORTS (P.) LTD. MARCH 7, 2007 B [DR.ARIJITPASAYAT ANDLOKESHWARSINGHPANTA,JJ.] Employees' Provident Funds & Miscellaneous Provisions Act, 1952- ), • ss. 7 A & 2A-Managing Director of Respondent-concern owned a C proprietorship Factories Act, Central Sales Tax Act and Employees State Insurance Act-Hence, both concerns were totally independent concerns. D Respondent-company claimed infancy protection under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Appellant was of the view that Respondent
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