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Auditor Report of Sharad Fibres & Yarn Processors Ltd.

Mar 31, 2014

We have audited the accompanying financial statements of Sharad Fibres & Yarn Processors Limited, which comprise the Balance Sheet as at March 31,2014, the Statement of Profit and Loss and Cash Flow for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management''s Responsibility:

The Company''s Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the Accounting Standards notified under the Companies Act 1956 (the Act) read with the General Circular 15/2013 dated 13th September, 2013 of the Ministry of Corporate Affairs in respect of Section 133of the Companies Act, 2013 ("the Act") and in accordance with accounting principles generally accepted in India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Auditor''s Responsibility:

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor''s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company''s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company''s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion:

In our opinion and to the best of our information and according to the explanations given to the aforesaid financial statements give the information required by the Act in the manner Jys£)>Vquired and give a true and fair view in conformity with the accounting principles fiarally accepted in India subject to following note:

RA.I 1 *ll

i) Note No. 23 (b) regarding contingent liability in the Balance Sheet

a) in the case of the Balance Sheet, of the state of affairs of the Company as at March 31,2014;

b) in the case of the Profit and Loss Account, of the profit/ loss for the year ended on that date and

c) in the case of the Cash Flow Statement, of the cash flows for the year ended on '' that date.

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS

1. As required by the Companies (Auditor''s Report) Order, 2003 (the Order) issued by the Central Government of India in terms of sub-section (4A) of section 227 (4A) of the Act, we give in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the Order.

2. As required by section 227(3) of the Act, we report that:

a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) In our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination of those books.

c) The Balance Sheet and Statement of Profit and Loss dealt with by this Report are in agreement with the books of account.

d) In our opinion, the Balance Sheet, Statement of Profit and Loss and Cash Flow Statement comply with the Accounting Standards notified under the Act read with the General Circular 15/2013 dated 13th September, 2013 of the Ministry of Corporate Affairs in respect of Section 133 of the Companies Act, 2013; except AS-15 Retirement Benefits.

e) On the basis of written representations received from the directors as on March 31, 2014, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2014, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

Re: SHARAD FIBRES & YARN PROCESSORS LIMITED

Annexure Referred to in paragraph 3 of our report of even date.

1. (a) The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.

(b) All the assets have been physically verified by the management during the year except the assets which are seized by the Bank and there is a regular programme of verification which, in our opinion, is reasonable having regard to the size of the company and the nature of its assets. No material discrepancies were noticed on such verification.

(c) During the year, the Company has not disposed off any substantial/major part of fixed assets.

2. (a) The inventory has been physically verified during the year by the management. In our opinion, the frequency of verification is reasonable.

(b) The procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the company and the nature of its business.

(c) On the basis of our examination of the records of inventory, we are of the opinion that the company is maintaining proper records of inventory. No material discrepancies were notice on such physical verification.

3. In respect of loans, secured or unsecured, granted or taken by the Company to/from companies, firms or other parties covered in the register maintained under section 301 Of the Companies Act, 1956

(a) The company has taken loans from four (eight) parties. The maximum balance aggregates to Rs. 4,13,86,235/- (Rs. 4,37,52,979/-) The closing balance in respect of the same is Rs. 69,43,981/- (Rs. 73,58,981/-). The company has given loans to four (six) such parties. The maximum balance amounts to Rs. 4,39,81,545/- (Rs. 3,90,00,909/-) and the closing balance is Rs. 1,35,06,617/- (Rs. 3,30,78,384/-).

(b) In our opinion, the rate of interest and other terms and conditions on which loans have been taken from/granted to companies, firm or other parties listed in the registers maintained under Section 301 of the Companies Act, 1956 are not, prima facie, prejudicial to the interest of the company. However no interest is charged/paid on such loans.

(c) There is no stipulation as regards the repayment schedule of loans taken from above parties. The loan granted is repayable on demand.

(d) There is no overdue amount of loans taken from or granted to parties covered under section 301 of the The Companies Act, 1956 as there in no stipulation as regards the repayment of loans.

4. In our opinion and according to the information and explanations given to us, there are adequate internal control procedures commensurate with the size of the company and the nature of its business with regard to purchases of inventory, fixed assets and with regard to the sale of goods. During the course of our audit, no major weakness has been noticed in the internal controls.

5. (a) Based on the audit procedure applied by us and according to the information and explanations provided by the management, we are of the opinion.that the transactions that need to enter into the register maintained under section 301 have been so entered.

(b) In our opinion and according to the information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the registers maintained under section 301 and exceeding the value of five lakh rupees in respect of any party during the year have been made at prices which are reasonable having regard to prevailing market prices at the relevant time.

6. The company has not accepted any deposit from the public, within the meaning of Section 58A of the companies Act, 1956.

7. In our opinion, the company has an internal audit system commensurate with the size and nature of its business.

8. The Central Government has not prescribed the maintenance of cost records u/s. 209(l)(d) of The Companies Act, 1956.

9. (a) According to the records of the company, the company is generally regular in depositing undisputed statutory dues with appropriate authorities including Provident Fund, Employees State Insurance, Income Tax, Sales Tax, Wealth Tax, Custom Duty, Excise Duty, Service Tax, Cess and other statutory dues applicable to it.

(b) According to the information and explanations given to us, no undisputed amounts are payable in respect of income-tax, wealth-tax, sales tax, customs duty, Service Tax and excise duty outstanding, as at 31.03.2014 for a period of more than six months from the date they became payable.

According to the records of the company, there are no dues of sales tax, income-tax, customs duty, wealth tax, excise duty which have not been deposited on account of any dispute except as given below:

Excise Duty A.Y. 1996-97 - A.Y. 2000-01 Rs. 1,76,04,797/- Supreme Court.

Excise Duty A.Y. 1995-96 Rs. 3,61,537/- CEGAT

10. In our opinion the accumulated losses of the company are more than fifty percent of its net worth. However, the company has not incurred cash losses in the current financial year and in the immediately preceding financial year.

11. Based on our audit procedures and on the information and explanations given by the management, we are of the opinion that the company has not defaulted in repayment of dues to banks in the current year.

12. The company has not granted loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The provisions of any special statute applicable to chit fund/nidhi/miitual benefit fund/ societies are not applicable to the company.

14. The company is not dealing in or trading in shares, securities, debentures and other investment. Therefore, the provision of clause 4(xii) of the Companies (Auditor''s report) Order, 2003 are not applicable to the company.

15. The company has not given any guarantee for loans taken by others from bank or financial institutions which is prejudicial to the interest of the company.

16. The company has not obtained any terms loans during the year.

17..On. the basis of our examination of the Balance Sheet of the company, in our opinion, there are no funds raised on short-term basis, which have been used for long-term investment and vise versa.

18. The company has not made any preferential allotment of shares of parties and companies covered in the register maintained under section 301 of the Act.

19. The company has not issued any debentures.

20. The company has not raised any money by public issues during the year.

21. Based upon the audit procedures performed and information and explanations given by the management, we report that no fraud on or by the company has been noticed or reported during the course of our audit.

FOR M/S VINODH . MEHTA & CO. CHARTERED ACCOUNTANTS. FRN.No.:111524W PARAG V. METHA PARTNER MEMBERSHIP NO.36867 PLACE: MUMBAI DATED: 30.05.2014


Mar 31, 2011

1. We have audited the attached Balance Sheet of SHARAD FIBRES & YARN PROCESSORS LIMITED as at 31st March 2011 and also the Profit and Loss Account for the year ended on that date annexed thereto and the Cash Flow Statement for the year ended on that date. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

2. We conducted our audit in accordance with auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material miss-statements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosure in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. As required by the Companies (Auditor's Report) Order, 2003 issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Companies Act, 1956, we enclose in the Annexure a statement of the matters specified in paragraphs 4 and 5 of the said Order, to the extent applicable.

i 4. Further to our comments in the Annexure referred to in paragraph 3 above, we report that:

a) We have obtained the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) In our opinion, proper books of account as required by law have been kept by the company so far as appears from our examination of such books;

c) The Balance Sheet and Profit and Loss Account dealt with by this report are in agreement with in Books of Account;

d) In our opinion, the Balance Sheet and Profit and Loss Account dealt with by this report comply with the accounting standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956 to the extent applicable except AS-28 which states that impairment loss is required to be recognized as the present values of assets are lower than the carrying amount of such assets but the same is not provided in the books. e) On the basis of written representations received from the directors as on 31st March, 2011 and taken on record by the Board of Directors, we report that none of the directors are disqualified as on 31st March, 2011 from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

Subject to foregoing above, in our opinion and to the best of our information and according to the explanations given to us, the said Balance Sheet and Profit and Loss Account read together with the notes thereon give the information required by the Companies Act, 1956, in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a) in the case of Balance Sheet, of the state of affairs of the Company as at 31st March, 2011; and

b) in the case of Profit and Loss Account, of the losses for the year ended on that; and

c) In the case of cash flow statement, of the cash flows for the year ended on that date.

Re: SHARAD FIBRES & YARN PROCESSORS LIMITED

Annexure Referred to in paragraph 3 of our report of even date.

1. (a) The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.

(b) All the assets have been physically verified by the management during the year except the assets which are seized by the Bank and there is a regular programme of verification which, in our opinion, is reasonable having regard to the size of the company and the nature of its assets. No material discrepancies were noticed on such verification.

2. (a) The inventory has been physically verified during the year by the management. In our opinion, the frequency of verification is reasonable.

(b) The procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the company and the nature of business.

(c) On the basis of our examination of the records of inventory, we are of the opinion that the company is maintaining proper records of inventory. No material discrepancies were notice on such physical verification.

3. In respect of loans, secured or unsecured, granted or taken by the Company to/from companies, firms or other parties covered in the register maintained under section 301 Of the Companies Act, 1956

(a) The company has taken loans from three parties. The maximum balance aggregates to Rs. 1,27,73,886/- (RS.2,06,65,970/-) The closing balance in respect of the same is Rs.l,14,61,223/-.(Rs.85,25,800/-) The company has given loans to two such party. The maximum balance amounts to Rs. 11,75,758/- (Rs. 11,66,721/-) and the closing balance is Rs. 1 l,35,556/-(Rs. 11,66,721/-).

(b) In our opinion, the rate of interest and other terms and conditions on which loans have been taken from/granted to companies, firm or other parties listed in the registers maintained under Section 301 of the Companies Act, 1956 are not, prima facie, prejudicial to the interest of the company. However no interest is charged/paid on such loans.

(c) There is no stipulation as regards the repayment schedule of loans taken from above parties. The loan granted is repayable on demand.

(d) There is no overdue amount of loans taken from or granted to parties covered under as. section 301 of the The Companies Act, 1956 as there in no stipulation as regards the repayment of loans.

in our opinion and according to the information and explanations given to us, there are adequate internal control procedures commensurate with the size of the company and the nature of its business with regard to purchases of inventory, fixed assets and with regard to the sale of goods. During the course of our audit, no major weakness has been noticed in the internal controls.

5. (a) Based on the audit procedure applied by us and according to the information and explanations provided by the management, we are of the opinion that the transactions that need to enter into the register maintained under section 301 have been so entered.

(b) In our opinion and according to the information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the registers maintained under section 301 and exceeding the value of five lakh rupees in respect of any party during the year have been made at prices which are reasonable having regard to prevailing market prices at the relevant time.

6. The company has not accepted any deposit from the public, within the meaning of Section 58A of the companies Act, 1956.

7. In our opinion, the company has an internal audit system commensurate with the size and nature of its business.

8. The Central Government has not prescribed the maintenance of cost records u/s. 209(l)(d) of The Companies Act, 1956.

9. (a) According to the records of the company, for the year under consideration, the company is generally regular in depositing undisputed statutory dues with appropriate authority including provident fund, investor education protection fund, employees' state insurance, income-tax, sales-tax, wealth-tax, custom duty, excise-duty, cess and other material statutory dues applicable to it were outstanding as on 31st March 2011 for a period of more than six months from the date they became payable, except Rs.3,31,628/- which represents Employers Contribution to Provident Fund of past years, 86,028/- Employees Contribution to PF and Sales Tax of Rs.38,667/- which has not yet been deposited.

(b) According to the records of the company and explanation given to us, there are no dues of sale tax, income tax, customs tax/wealth-tax, excise duty/ cess which have not been deposited on account of any dispute except following demand.

Income Tax Asst for A.Y. 1998-99 Rs.45,30,496/- Pending before ITAT.

Income Tax Asst for A. Y. 1997-98 Rs.2,26,940/- Pending before Court.

Excise Duty Rs. 1,88,899/- Jt.Comm of Cen.Excise.

Excise Duty Rs. 1,76,04,797/-Supreme Court.

aw Income Tax Asst for A. Y.2004-05 Rs. 1,82,83,210/- Pending before CIT-Appeal

10. In our opinion the accumulated losses of the company are more than fifty percent of its net However the company has incurred cash losses during the financial year covered lender audit and has incurred cash losses in the immediately preceding financial year.

11. Based on our audit procedures and on the information and explanations given by the management, we are of the opinion that the company defaulted in repayment of dues to banks Rs.53.76 crores.

12. The company has not granted loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The provisions of any special statute applicable to chit fund/nidhi/mutual benefit fund/ societies are not applicable to the company.

14. The company is not dealing in or trading in shares, securities, debentures and other investment. Therefore, the provision of clause 4(xii) of the Companies (Auditor's report) Order, 2003 are not applicable to the company.

15. The company has given guarantee for loans taken by others from bank or financial institutions which is prejudicial to the interest of the company.

16. The company has not obtained any terms loans during the year.

17. On the basis of our examination of the Balance Sheet of the company, in our opinion, there are no funds raised on short-term basis, which have been used for long-term investment and vise versa.

18. The company has not made any preferential allotment of shares of parties and companies covered in the register maintained under section 301 of the Act.

19. The company has not issued any debentures.

20. The company has not raised any money by public issues during the year.

21. Based upon the audit procedures performed and information and explanations given by the management, we report that no fraud on or by the company has been noticed or reported during the course of our audit.



FOR VINOD S. MEHTA A CO.

CHARTERED ACCOUNTANTS

FRN NO. 111524W

PARAG MEHTA

PARTNER

PLACE: MUMBAI

DATE : 05/09/2011 MEMBERSHIP NO 36867


Mar 31, 2008

1. We have audited the attached Balance Sheet of SHARAD FIBRES & YARN PROCESSORS LIMITED as at 31st March 2008 and also the Profit and Loss Account for the year ended on that date annexed thereto and the Cash Flow Statement for the year ended on that date. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

2. We conducted our audit in accordance with auditing standards generally accepted in India. Tnose j standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material miss-statements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosure in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. As required by the Companies (Auditor's Report) Order, 2003 issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Companies Act, 1956, we enclose in the Annexure a statement of the matters specified in paragraphs 4 and 5 of the said Order, to the extent applicable.

4. Further to our comments in the Annexure referred to in paragraph 3 above, we report that:

a) We have obtained the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) In our opinion, proper books of account as required by law have been kept by the company so far as appears from our examination of such books;

c) The Balance Sheet and Profit and Loss Account dealt with by this report are in agreement with the Books of Account;

d) In our opinion, the Balance Sheet and Profit and Loss Account dealt with by this report comply with the accounting standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956 to the extent applicable.

e) On the basis of written representations received from the directors as on 31st March, 2008 and taken on record by the Board Qf Directors we report that none of the directors are Subject to foregoing above, in our opinion and to the best of our information and according to the explanations given to us, the said Balance Sheet and Profit and Loss Account read together with the notes thereon give the information required by the Companies Act, 1956, in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a) in the case of Balance Sheet, of the state of affairs of the Company as at 31st March 2008- and

b) in the case of Profit and Loss Account, of the losses for the year ended on that; and

c) in the case of cash flow statement, of the cash flows for the year ended on that date.

Annexure Referred to in paragraph 3 of our report of even date.

1. (a) The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.

(b) All the assets have been physically verified by the management during the year and there is a regular programme of verification which, in our opinion, is reasonable having regard to the size of the company and the nature of its assets. No material discrepancies were noticed on such verification.

(c) During the year, the company has not disposed of any of its fixed assets.

2. (a) The inventory has been physically verified during the year by the management. In our opinion, the frequency of verification is reasonable.

(b) The procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the company and the nature of its business.

(c) On the basis of our examination of the records of inventory, we are of the opinion that the company is maintaining proper records of inventory. No material discrepancies were notice on such physical verification.

3. In respect of loans, secured or unsecured, granted or taken by the Company to/from companies, firms or other parties covered in the register maintained under section 301 Of the Companies Act, 1956

(a) The company has taken loans from three parties. The maximum balance aggregates to Rs.2,13,50,405/-. The closing balance in respect of the same is Rs.1,94,54,985/- The company has given loans to two such parties- The maximum balance amounts to Rs.3,81,745/- and the closing balance is Rs.Nil/-.

(b) In our opinion, the rate of interest and other terms and conditions on which loans have been taken from/granted to companies, firm or other parties listed in the registers maintained under Section 301 of the Companies Act, 1956 are not, prima facie, prejudicial to the interest of the company. However no interest is charged/paid on such loans.

(c) There is no stipulation as regards the repayment schedule of loans taken from above parties. The loan granted is repayable on demand.

(d) There is no overdue amount of loans taken from or granted to parties covered under section 301 of the Companies Act,1956 as there in no stipulation as regards the repayment of loans.

4, In our opinion and according to the information and explanations given to us there are ; adequate internal control procedures commensurate with the size of the company and the nature of its business with regard to purchases of inventory, fixed assets and with regard to the sale of goods. During the course of our audit, no major weakness has been noticed in the internal controls.

5. (a) Based on the audit procedure applied by us and according to the information and explanations provided by the management, we are of the opinion that the transactions that need to entered into the register maintained under section 301 have been so entered.

(b) In our opinion and according to the information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the registers maintained under section 301 and exceeding the value of five lakh rupees in respect of any party during the year have been made at prices which are reasonable having j regard to prevailing market prices at the relevant time.

6. The company has not accepted any deposit from the public, within the meaning of Section 58A of the companies Act, 1956.

7. In our opinion, the company has an internal audit system commensurate with the size and nature of its business.

8. The Central Government has not prescribed the maintenance of cost records u/s. 209(l)(d) of The Companies Act, 1956.

9. (a) According to the records of the company, for the year under consideration, the company is generally regular in depositing undisputed statutory dues with appropriate ! authority including provident fund, investor education protection fund, employees' state insurance, income-tax, sales-tax, wealth-tax, custom duty, excise-duty, cess and other material statutory dues applicable to it were outstanding as on 31st March 2008 for a period of more than six months from the date they became payable, except Rs.3,31,628/- which represents Employers Contribution to Provident Fund of past years which has not yet been deposited.

(b) According to the records of the company and explanation given to us, there are no dues of sale tax, income tax, customs tax/wealth-tax, excise duty/ cess which have not been deposited on account of any dispute except following demand.

Income Tax Asst for A.Y. 1998-99 Rs.45,30,496/- Pending before ITAT.

Income Tax Asst for A.Y. 1997-98 Rs.2,26,940/- Pending before Court

Excise Duty Rs.1,88,899/- Jt.Comm of Cen. Excise

Excise Duty Rs. 1,76,04, 797/- Supreme Court.

10. In our opinion the accumulated losses of the company are more than fifty percent of its net worth. However the company has not incurred cash losses during the financial year covered under audit and has incurred cash losses in the immediately preceding financial year.

11. Based on our audit procedures and on the information and explanations given by the management, we are of the opinion that the company defaulted in repayment of dues to banks Rs.59.03 crores including interest for which the case is pending before BIFR, New Delhi.

12. The company has not granted loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The provisions of any special statute applicable to chit fund/nidhi/mutual benefit fund/ societies are not applicable to the company.

14. The company is not dealing in or trading in shares, securities, debentures and other investment. Therefore, the provision of clause 4(xii) of the Companies (Auditor's report) Order, 2003 are not applicable to the company.

15. The company has given guarantee for loans taken by others from bank or financial institutions which is prejudicial to the interest of the company.

16. The company has not obtained any terms loans during the year.

17. On the basis of our examination of the Balance Sheet of the company, in our opinion, there are no funds raised on short-term basis, which have been used for long-term investment and vise versa.

18. The company has not made any preferential allotment of shares of parties and companies covered in the register maintained under section 301 of the Act.

19. The company has not issued any debentures.

20. The company has not raised any money by public issues during the year.

21. Based upon the audit procedures performed and information and explanations given by the management, we report that no fraud on or by the company has been noticed or reported during the course of our audit.

FOR M/S VINOD S. MEHAT & CO.

PLACE : MUMBAI CHARTERED ACCOUNTANTS

DATED : 28 AUG 2008 PARAG MEHTA

PARTNER

MEMBERSHIP NO 36867

 
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