Case of Torino Laboratories Pvt ltd vs Union of India, SC Judgement Dated 15th July 2025. The apex court held that two different juristic entities functioning from same premises, can be clubbed for the applicability of PF Act. The 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. This judgement will be relevant for all entities who are resorting to avoid PF liability by resorting to different entities concept.