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Auditor Report of Smilax Industries Ltd.

Mar 31, 2014

We have audited the accompanying financial statements of Smilax Industries Limited ("the Company"), which comprise the Balance Sheet as at March 31, 2014, and the Statement of Profit and Loss and Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management''s Responsibility for the Financial Statements:

Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance 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 13 September 2013 of the Ministry of Corporate Affairs in respect Section 133 of the Companies Act, 2013. 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 entity''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 us, the financial statements give the information required by the Act 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 the Balance Sheet, of the state of affairs of the Company as at March 31, 2014;

(b) In the case of the Statement of Profit and Loss Account, of the 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

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 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, Statement of Profit and Loss and Cash Flow Statement dealt with by this Report are in agreement with the books of account.

d) In our opinion, the Balance Sheet and Statement of Profit and Loss and Cash Flow Statement comply with the Accounting Standards notified under the Companies Act, 1956 ("the Act") read with the General circular 15/2013 dated 13 September 2013 of the Ministry of Corporate Affairs in respect Section 133 of the Companies Act, 2013.

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.

ANNEXURE TO THE AUDITORS'' REPORT

I. (a) The Company has maintained proper records showing full particulars including quantitative detail and situation of Fixed Assets.

(b) As explained to us, the fixed assets have been physically verified by the management at reasonable intervals and no material discrepancies between the book records and the physical presence have been noticed on such verification.

(c) The Company has not disposed any part of the Fixed Assets during the year.

II. (a) The company has no inventory. Hence this clause is not applicable.

III. (a) The Company has not granted loans secured or unsecured to Companies, Firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956.

(b) As the Company has not granted loans, the clause of whether the rate of interest & other term and conditions on which loans have been granted to parties listed in the register maintained under section 301 is prejudicial to the interest of the company, is not applicable.

(c) As no loans are granted by company, the clause of receipt of interest & principal amount from parties is not applicable.

(d) No loans have been granted to companies, firms & other parties listed in the register U/s 301 of the Companies Act, 1956. Hence, overdue amount of more than rupees one lakh does not arise and the clause is not applicable.

(e) The Company has not taken any loans, secured or unsecured from Companies, Firms or other Parties covered in the register maintained U/s.301 of the Companies Act, 1956.

(f) As the Company has not taken any loans, the clause of whether the rate of interest and other terms and conditions on which the loans have been taken from parties listed in the register maintained U/s 301 is prejudicial to the interest of the Company, is not applicable.

(g) As no loans are taken by the company, the clause of repayment of interest and principal amount to parties is not applicable to the company.

IV. In our opinion and according to the information and explanations given to us, there are generally adequate internal control systems commensurate with the size of the company and the nature of its business with regard to purchase fixed assets. There is no continuing failure by the company to correct any major weaknesses in internal control.

V. (a) In our opinion and according to the information and explanations given to us, since no contracts or arrangements referred to in section 301 of the Companies Act, 1956 have been made by the company in respect of any party in the financial year, the entry in the register U/s 301 of the Companies Act, 1956 does not arise.

(b) According to the information and explanations given to us, as no such contracts or arrangements are made by the company, the applicability of the clause of charging the reasonable price having regard to the prevailing market prices at the relevant time does not arise.

VI. The Company has not accepted any deposits from the public and hence the applicability of the clause of directives issued by the Reserve Bank of India and provisions of section 58A, 58AA or any other relevant provisions of the Act and the rules framed there under does not arise. As per information and explanations given to us no order from the Company Law Board or National Company Law Tribunal or Reserve Bank of India or any Court or any other Tribunal has been received by the Company.

VII. In our opinion, the company is having internal audit system, commensurate with its size and nature of its business.

VIII. In respect of the Company, the Central Government has not prescribed maintenance of cost records under clause (d) of sub-section (1) of section 209 of the Companies Act, 1956.

IX. (a) The Company is regular in depositing statutory dues including PF, ESI, Income Tax and any other statutory dues with the appropriate authorities and at the end of last financial year there were no amounts outstanding which were due for more than 6 months from the date they became payable.

(b) According to the information and explanations given to us, there are no dues of Income tax/sales tax or any statutory dues which have not been deposited on account of any dispute.

X. The Company has been registered for a period of more than 5 years, and the company has got accumulated losses at the end of the financial year and the company has incurred cash losses in this financial year and in the immediately preceding financial year.

XI. According to information and explanations given to us, the company has not taken any loans from Banks or Financial Institutions. Hence this clause of repayment of dues to financial Institutions or Banks or Debenture Holders and the defaulted payment therein is not applicable to the company.

XII. According to the information and explanations given to us, the Company has not granted any loans or advances on the basis of security by way of pledge of shares, debentures and other securities and hence the applicability of the clause regarding maintenance of adequate documents in respect of loans does not arise.

XIII. This clause is not applicable to this Company as the Company is not covered by the provisions of special statute applicable to Chit Fund in respect of Nidhi/Mutual Benefit Fund/Societies.

XIV. According to the information and explanations given to us, the company is not dealing or trading in shares, securities, Debentures and other investments and hence the provisions of clause 4(xiv) of the Companies (Auditor''s Report) Order 2003, are not applicable to the Company.

XV. According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from Banks or Financial Institutions and hence the applicability of this clause regarding terms and conditions which are prejudicial to the interest of the company does not arise.

XVI. According to the information and explanations given to us, the company has not obtained any Term Loans. Hence this clause is not applicable.

XVII. According to the information given to us and on an overall examination of the Balance Sheet of the Company, we report that funds raised on short-term basis have not been used for long term investment during the audit period.

XVIII. According to the information and explanations given to us, the Company has not made any preferential allotment of Shares to parties and Companies covered in the Register maintained under section 301 of the Companies Act, 1956 and hence the applicability of the clause regarding the price at which shares have been issued and whether the same is prejudicial to the interest of the Company does not arise.

XIX. According to the information and explanations given to us, the company has not issued debentures and hence the applicability of clause regarding the creation of security or charge in respect of debentures issued does not arise.

XX. According to information and explanations given to us, the company has not raised money by way of public issues during the year, hence the clause regarding the disclosure by the management on the end use of money raised by public issue is not applicable.

XXI. According to the information and explanations given to us, no fraud on or by the Company has been noticed or reported during the year under audit.

For P. MURALI & CO CHARTERED ACCOUNTANTS FRN: 007257S

Place: Hyderabad Sd/- Date: 30-05-2014 Partner


Mar 31, 2013

Report on the Financial Statements:

We have audited the accompanying financial statements of Smilax Industries Limited ''the Company which compromise the Balance sheet at march 31.2013 and the Statement of Profit and Loss and Cash Flow Statement for the year ended, and a summary of Significant accounting policies and other explanatory information

Management Responsibility for the Financial Statement:

Management is responsible for the preparation if 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 referred to in sub-section (3C) of Section 211 of the Competes aCT1956 ("THE act") This responsibility includes The design. implementation and maintenance of internal control relive to the prepared arid presentation of the financial statements that give a true and fair view and free from material misstatement whether due to fraud or error.

Auditor''s Responsibility;

Our responsibility is to express an opinion on these financial statements base on out audits audit in accordance with the Standards on Audits issued by the institute of Chartered Aceourlart.1 of India. Those Standards require that we comply with epical requirements and plan and perform the Judie and obtain reasonable assurance about where the financial statements are free Tram material misstatement

An audit involves performing procedure to obtain audit evidence about the amounts and disclosures In the financial statements The procedures selector depend on the auditor'' judgment, including the easement of the risks of materiel misstatement of the financial statement. whether due to the financial statements.

In making those risk assessments the audit considers internal considers internal to the Company''s preparation and fair presentation of the financial statements on order to design audit prepare their are appropriate in the circumstances An neutral also maid Bt evaluating the appropriateness of account policies used and the reasonableness of the accounting estimates made by management, as well as evaluation the overall presentation at the financial statements.

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

Opinion;

In our opinion and to the best of our information and according to the explanations given to us that financial statements give the information required by the Act in the manner 50 required and give be true said fair conformity with the accounting principles generally accepted in India:

(a) In the case of the Balance Sheet. to the sheet of the state of the Company as at March 31,2013:

(b) In the ease of the Profit and Loss Account. of the profit for the year ended on that date and

(c) In the case of the Cash Flow Statement, of the cash flow for the year ended on that date.

Report on Other Legal and Regulatory Requirement*

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 of the ACT we given the Annexure a statement 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 audit.

b) In our option proper books of account as reduced by law have been Kept by the Company as appeal from our examination of those books.

c) the balance sheet statement of profit and loss and cash flow statement dealt with 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 company with the Accounting standers referred to in subsection (3C)of section 211 of the companies Act,1956:

e) On the basis of written representations received from the directors as on March 31,2013 and taken on record by the Board of Director none of the directors is disqualified as on March 31,2013 from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the companies Act,1956.

f) Since the central Government has not issued any notification as to the rate at which the cess is to be paid under section 441A of the companies Act,1956 nor has it issued any Rules under the said section prescribing the manner in which such cess is to paid no assist is due and payable by the company.

I. (a) The company has maintained proper records showing full particulars including qualification detail and situation of fixed Assets.

(b) As explained to us The fixed assets have been physically verified by the management at reasonable intervals and no material discrepancies between the book records and the physical inventory have been noticed on such verification.

(c) The company has not disposed off substantial part of the Fixed Assets during the year.

II) (a) The inventory has been physically verified during the year by the management and in our opinion the frequency of verification is reasonable.

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

(c) The company has not granted any loans secured or unsecured to companies firms or other parties company and to book records.

III. (a) The company has not granted any loans secured or unsecured to companies firms or other parties covered in the register maintained u/s 301 of the companies Act,1956.

(b) As the company has not granted loans secured of unsecured from companies firms or other terms and in the register maintained under section 301 is prejudices to the interest of the company is not applicable.

(c) As no loans have been granted by company the clause of receipt of interest & principal amount from parties is not applicable to the company.

(d) No loans have been granted to companies firms & other parties listed in the register u/s 301 of the companies Act,1956 hence overdue amount of more than rupees one lakh does not arise and the clause is not applicable.

(e) The company has not taken any loans secured or unsecured from companies firms or other parties covered in the register maintained u/s 301 of the companies Act, 1956.

(f) As the company has not taken any loans the clause of whether the rate of interest & other terms and conditions on which loans have been taken from parties listed in the register maintain under section 301 is prejudicial to the interest of the company is not applicable.

(g) As no loans are taken by the company the cause of repayment of interest & principal amount to parties is not applicable to the company.

IV (a) In our opinion and according to the information and explanation given to us since no contracts or arrangements referred to in section 301 of the companies Act,1956 have been made by the company in respect of any party in the financial year the entry in the register u/s 301 of the companies Act,1958 does not arise.

(b) According to the information and explanations given to us as on contracts or arrangements made by the company the applicable of the clause of changing the reasonable price having regard to the prevailing market prices at the relevant time does not arise.

VI The company has not accepted any deposits from the public and hence the applicability of the clause of directives issued by the reserve bank of India and provision of section 58A. 58AA or any other relevant provisions of the Act, and the rules framed there under does not arise.

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

VIII We have broadly verified the books of account and records maintained by the company pursuant to the order made by the central government for the maintenance of cost records under section 209 (1) (d) of the companies Act, 1956 and are of the opinion that prime facie the prescribed accounts and records have been made and maintained.

IX (a) The company is regular in depositing undisputed statutory dues including provident fund investor Education and protection fund Employee state Insurance income Tax Sales Tax Wealth Tax service TAX Custer during the year According to information and explanations given us there are no arrears of statutory dues as at 31st March 2013 which were outstanding for a period of more than 6 months from the date because payable.

(b) According to the information and explanations given to us there are no dues of sales Tax Wealth Tax service Tax custom Duty Excise Duty and cess which have not deposited on account any dispute.

X. The company has been registered for a period of not less than 5 years and the company has no accumulated losses at the end of the financial year and the company has not incurred cash losses in this financial year and in the immediately preceding financial year.

XI According to the information and explanations given to us the company has not defaulted in respect of loans institutions or Banks.

XII According to the information and explanations given to us the company has not granted any loans or advances on this basis of security by way of pledge of shares debentures and other securities and hence the applicable of the clause regarding maintenance of adequate document in respect of loans does not arise.

XIII This clause is not applicable to this company as the company is not covered by the provisions of special statute applicable to chit fund in respect of Nidhi/Mutral Benefit Fund/Societies.

XIV According to the information and explanation given to us the company has not given any guaranteed for loans taken by others from banks or financial institute and hence the applicable by of this douse regarding terms and conditions which such loans were obtained by the company,

XV According to the information and explanation given to us the terms loans obtained by the company were applicable for the purpose for which such loans were obtained by the company.

XVII On the basis of our examination of the books & accounts and according to the information and explanations given to us in our opinion the funds raised on shorts term basis have not been used for long term investment.

XVIII According to the information and explanation given to us the company has not more preferential allotments of shares to parties and companies covered in the register maintained under section 301 of the company Act,1956 and hence the applicable of the clause regarding the price at which shares have been issued and whether the same is prejudicial to the interest of the company does not arise.

XIX According to the information and explanation given to us the company does not have any debentures and hence the applicable of the clause regarding the creation of charge in respect of debenture issued does not arise.

XX According to information and explanation given to us the company has not raised money by way of public issues during the year hence the clause regarding the disclosure by the management on the end use of money raised by public issues is not applicable.

XXJ According to the information and explanation given to us no fraud on or by the company has been noticed or reported during the year under audit.

For P.MURALI & CO

CHARTERED ACCOUNTANTS

FRN:007257S

sd/-

M.V.JOSHI

PARTNER

Membership number 024784

Place : Hyderabad

Date ; 30-05-2013


Mar 31, 2010

We have audited the attached Balance Sheet of WYN AQUA EXPORTS LIMITED as at 31st March, 2010 and also the Profit & Loss Account for the period ended on the date annexed thereto and the cash flow statement for the period ended on that date. These financial statements are the responsibility of the Companys Management. Our responsibility is to express an opinion on these financial statements based on our audit.

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 misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statement. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis of our opinion.

As required by the Companies (Auditors Report) Order 2003 and as amended by the Companies (Auditors Report) (Amendment) Order, 2004, issued by the Central Government of India in terms of the sub-section (4A) of section 227 of the Companies Act, 1956, we enclose in the annexure a statement on the matters specified in paragraphs 4 and 5 of the said order.

Further to our comments in the Annexure referred to above, we report that:

(i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purposes of our Audit;

(ii) 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;

(iii) The Balance Sheet & Profit & Loss Account dealt with by this report are in agreement with the books of accounts;

(iv) In our opinion, the Balance Sheet& Profit & Loss Account dealt with by this report comply with the Accounting standards referred to in sub-section (3C) of Section 211 of Companies Act, 1956;

(v) On the basis of written representations received from the Directors, as on 31 st March , 2010 and taken on record by the Board of Directors, we report that none of the Directors is disqualified as on 31st March, 2010 from being appointed Director in terms of clause(g) of sub-section(l) of section 274 of the Companies Act, 1956;

(vi) In our opinion and to the best of our information and according to the explanations given to us, the said accounts 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)ln the case of the Balance Sheet, of the state of affairs of the Company as at 31 st March, 2010;

(b)ln the case of the Profit & Loss Account, of the Loss for the period ended on that date;

And

(c)ln the case of the Cash Flow, of the cash flows for the period ended on that date.,

ANNEXURE TO THE AUDITORS REPORT

I. (a) The Company has maintained proper records showing full particulars including quantitative details and situation of Fixed Assets.

(b) As explained to us, the fixed assets have been physically verified by the management at reasonable intervals and no material discrepancies between the book records and the physical inventory have been noticed on such verification.

(c) The Company has not disposed off substantial part of the Fixed Assets during the year.

II. The Company has no Inventory. Hence this clause is not applicable.

III. (a) The Company has not granted any loans, secured or unsecured to Companies, Firms or other Parties covered in the register maintained U/s. 301 of the Companies Act, 1956.

(b) The Company has not granted loans, the clause of whether the rate of interest & other term and conditions on which loans have been granted to parties listed in the register maintained under section 301 is not prejudicial to the interest of the Company, is not applicable.

(c) As no loans are granted by the company, the clause of receipt of interest & principal amount from parties is not applicable to the company.

(d) No loans have been granted to Companies, Firms & other parties listed in the register U/s.301 of the Companies Act, 1956, hence overdue amount of more than rupees one lakh does not arise and the clause is not applicable.

(e) The Company have not taken any loans, secured or unsecured from Companies, Firms or other parties covered in the register maintained U/s.301 of the Companies Act, 1956.

(f) As the Company has not taken any loans, the clause of whether the rate of interest & other term and conditions on which loans have been taken from parties listed in the register maintained under Section 301 is prejudicial to the interest of the Company, is not applicable.

(g) As no loans are taken by the company, the clause of repayment of interest & principal amount to parties, is not applicable to the company.

IV. In our opinion and according to the information and explanations given to us, there are generally adequate internal control systems commensurate with the size of the company and the nature of its business with regard to purchase of fixed assets and for sale of goods and services. There is no continuing failure by the company to correct any major weaknesses in internal control.

V. (a) In our opinion and according to the information and explanation given to us, since no contracts or arrangements referred to in Section 301 of the Companies Act, 1956 have been made by the company in respect of any party in the financial year, the entry in the register U/s.301 of the Companies Act, 1956 does not arise.

(b) According to the information and explanations given to us, as such no contracts or arrangements made by the company, the applicability of the clause of charging the reasonable price having regard to the prevailing market prices at the relevant time does notarise.

VI. The Company has not accepted any deposits from the public and hence the applicability of the clause of directives issued by the Reserve Bank of India and provisions of section 58A, 58AA or any other relevant provisions of the Act, and the rules framed there under does not arise. As per information and explanations given to us the order from the Company Law Board or National Company Law Tribunal or Reserve Bank of India or any Court or any other Tribunal has not been received by the Company.

VII. In our opinion, the company is having internal audit system, commensurate with its size and nature of its business.

VIII. In respect of the Company, the Central Government has not prescribed maintenance of cost records under clause (d) of sub-section (1) of section 209 of the Companies Act, 1956.

IX. (a) The Company is regular in depositing statutory dues including Income Tax, Cess and any other statutory dues with the appropriate authorities and at the last of the financial year there were no amounts outstanding which were due for more than 6 months from the date they became payable.

(b) According to the information and explanations given to us, no undisputed amounts are payable in respect of Income Tax, Cess and any other statutory dues as at the end of the period, for a period more than six months from the date they became payable.

X. The Company has been registered for a period of not less than 5 years, and its accumulated losses at the end of the financial year is less than fifty percent of its net-worth and the company has incurred cash losses in this financial year and in the immediately preceding financial year.

XI. According to information and explanations given to us, the Company has not taken any loans from banks or financial institutions. Hence this clause of repayment of dues to Financial Institutions or banks or Debenture Holders and the defaulted payment therein is not applicable to the company.

XII. According to the information and explanations given to us, the Company has not granted any loans or advances on the basis of security by way of pledge of shares, debentures and other securities and hence the applicability of the clause regarding maintenance of adequate documents in respect of loans does not arise.

XIII. This clause is not applicable to this Company as the Company is not covered by the provisions of special statute applicable to Chit Fund in respect of Nidhi/Mutual Benefit Fund/Societies.

XIV. According to the information and explanations given to us, the company is not dealing or trading in shares, Securities, Debentures and other investments and hence the provisions of clause 4(xiv) of the Companies (Auditors Report) Order 2003, are not applicable to the Company.

XV. According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from Banks or Financial Institutions, and hence the applicability of this clause regarding terms and conditions which are prejudicial to the interest of the company does not arise.

XVI. According to the information and explanations given to us, the Company has not obtained any Term Loans, hence this Clause is not applicable.

XVII. According to the information given to us, no funds are raised by the company on short-term basis. Hence the clause of short-term funds being used for long term investment does not arise.

XVIII. According to the information and explanations given to us, the Company has not made prefere ntial allotment of Shares to parties and Companies covered in the Register maintained under section 301 of the Companies Act, 1956 and hence the applicability of the clause regarding the price at which shares have been issued and whether the same is prejudicial to the interest of the Company does not arise.

XIX. According to the information and explanations given to us, the Company does not have any debentures and hence the applicability of the clause regarding the creation of the security or charge in respect of debentures issued does not arise.

XX. According to information and explanations given to us, the company has not raised money by way of public issues during the year, hence the clause regarding the disclosure by the management on the end use of money raised by Public Issue is not applicable.

XXI. According to the information and explanations given to us, no fraud on or by the Company has been noticed or reported during the year under audit.

For P.MURALI & CO., CHARTERED ACCOUNTANTS

Sd/- M.V. JOSHI PARTNER

 
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