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2012 (4) TMI 293 - KARNATAKA HIGH COURTWhether Provident Fund authorities are justified in adjusting the amount realized from company-in- liquidation towards dues of sister concerns of said company – company seeking refund of same with interest – Held that:- It is found that there is functional integrality and all the establishments has the very same Managing Director who has been managing all the establishments. Therefore, adjustment of amount available to the credit of one of the establishments for realizing the provident fund dues of the other three establishments is not faulted with – Petition dismissed.
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