Mar 31, 2015
We have audited the accompanying standalone financial statements of
Sunil Industries Limited, which comprise the Balance Sheet as at March
31, 2015, 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 The Company's
Board of Directors is responsible for the matters stated in Section
134(5) of the Companies Act, 2013 ("the Act") with respect to the
preparation and presentation of these standalone 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 principles generally accepted in India, including the
Accounting Standards specified under Section 133 of the Act, read with
Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility
also includes maintenance of adequate accounting records in accordance
with the provisions of the Act for safeguarding the assets of the
Company and for preventing and detecting frauds and other
irregularities; selection and application of appropriate accounting
policies; making judgments and estimates that are reasonable and
prudent; and design, implementation and maintenance of adequate
internal financial controls, that were operating effectively for
ensuring the accuracy and completeness of the accounting records,
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 standalone
financial statements based on our audit. We have taken into account the
provisions of the Act, the accounting and auditing standards and
matters which are required to be included in the audit report under the
provisions of the Act and the Rules made there under.
We conducted our audit in accordance with the Standards on Auditing
specified under Section 143(10) of the Act. 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 the 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 financial control relevant
to the Company's preparation of the financial statements that give a
true and fair view in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing
an opinion on whether the Company has in place an adequate internal
financial controls system over financial reporting and the operating
effectiveness of such controls. An audit also includes evaluating the
appropriateness of the accounting policies used and the reasonableness
of the accounting estimates made by the Company's Directors, 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 on the standalone
financial statements.
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, 2015
(b) in the case of Statement of Profit and Loss, of the Profit 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
As required by the Companies (Auditor's Report) Order, 2015 ("the
Order") issued by the Central Government of India in terms of
sub-section (11) of section 143 of the Act, we give in the Annexure a
statement on the matters specified in paragraphs 3 and 4 of the Order,
to the extent applicable.
As required by section 143(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 [and proper returns adequate for the purposes of our audit have
been received from branches not visited by us];
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, Statement of Profit and Loss,
and Cash Flow Statement comply with the Accounting Standards referred
to in section read with Rule 7 of the Companies (Accounts) Rules, 2014;
e. On the basis of written representations received from the directors
as on March 31, 2015, and taken on record by the Board of Directors,
none of the directors is disqualified as on March 31, 2015, from being
appointed as a director in terms section 164(2) of the Act; and
f. with respect to the other matters to be included in the Auditor's
Report in accordance with Rule 11 of the Companies (Audit and Auditors)
Rules, 2014, in our opinion and to the best of our information and
according to the explanations given to us: i. the Company has
disclosed the impact of pending litigations on its financial position
in its financial statements Â
Refer note 2.19 to the financial statements;
ii. the Company did not have any long term contracts including
derivative contracts for which there were any material foreseeable
losses; and iii. There were no amounts which were required to be
transferred to the Investor education and protection fund by the
Company.
(Referred to in paragraph 3 thereof) i. a) the company has maintained
proper records showing full particulars, including quantitative details
and situation of fixed assets; b) the fixed assets have been physically
verified by the management during the year. We are informed that no
material discrepancies were noticed by the management on such
verification;
ii) In respect of inventories:
a) as explained to us, physical verification of inventory has been
conducted during the year by the management at reasonable intervals;
b) in our opinion, the procedures of physical verification of inventory
followed by the management are reasonable and adequate in relation to
the size of the company and nature of its business;
c) in our opinion, and according to the information and explanation
given to us, the Company is maintaining proper records of its inventory
and no material discrepancies were noticed on physical verification.
iii) The company has not granted any loans, secured or unsecured to the
companies, firms or other parties covered in the register maintained
under Section 189 of the companies Act, 2013.
iv) 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 for the purchase of inventory and fixed assets and for the
sale of goods and services. During the course of the audit we have not
observed any continuing failure to correct any major weakness in
internal control.
v) In our opinion and according to the information and explanations
Given to us, the company has not accepted any deposits covered under
section 73 to 76 or any other relevant provisions of the Companies Act
and hence the question of contravention of the provisions thereof does
not arise. vi) We have broadly reviewed the books of account
maintained by the company in respect of products where, pursuant to the
Rules made by the Central Government of India, the maintenance of cost
records has been prescribed under subsection
(1) of Section 148 of the Companies Act, and are of the opinion that
Prima facie, the prescribed accounts and records have been made and
maintained. We have not, however, made a detailed examinations of
records with a view to determine whether they are accurate or complete
vii) According to the information and explanation given to us in
respect of statutory and other dues:
a) the company has been regular in depositing undisputed statutory dues
including Provident Fund, Employees State Insurance Scheme, Income Tax,
Sales Tax ,Excise Duty and any other statutory dues with appropriate
authorities where applicable. As explained to us, the company did not
have any dues on account of investor education and protection fund,
wealth tax, cess and customs duty.
b) the following dues have not been deposited by the company on account
of disputes:
S. Name of the Statute Amount (In Lacs) Forum where dispute
is pending
No.
i) Central Excise Duty 211.98 Adjudication
ii) Central Excise Duty 238.26 Central Excise
Appellate Tribunal
(CEGAT)
(Payment made under
protest Rs. 20 Lakhs)
iii) Custom Duty 336.00 Appellate Tribunal
(CESTAT)
iv) TNVAT 7.04 The Appellate Deputy
Commissioner(CT)
c) There are no amount due of the company to be transferred to Investor
education and protection fund in accordance with relevant provisions of
the Companies Act, 1956 (1 of 1956) and rules made there under.
viii) The company has no accumulated losses at the end of the year
under review. The company has not incurred cash losses during the year
under review and in the immediately preceding previous year. ix) The
company has not defaulted in repayment of loan taken from banks and
financial institutions. Since the company has not taken loan by way of
debentures the question of default therein does not arise. x)
According to the information and explanations given to us, the Company
has not given any guarantee for loan taken by others from banks or
financial institutions. xi) According to the records of the Company,
the Company has applied the term loans for the purposes of which it was
taken during the year. xii) According to the information and
explanations given to us, no fraud on or by the Company have been
noticed or reported during the financial year under review.
For V.K. BESWAL & ASSOCIATES
Chartered Accountants
FIRM REGN NO 101083W
PLACE : Mumbai CA V.K.BESWAL
DATED :30.05.2015 Partner
Membership Number: 030426
Mar 31, 2014
We have audited the accompanying financial statements of Sunil
Industries Limited, 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 and cash flows of the company in accordance with
the Accounting Standards referred to in sub-section (3C) of section 211
of 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 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.
Report on Other Legal and Regulatory Requirements
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.
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 [and proper returns adequate for the purposes of our audit have
been received from branches not visited by us];
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, Statement of Profit and Loss, and
Cash Flow Statement comply with the Accounting Standards referred to in
sub-section (3c) of section 211 of The Companies Act, 1956 read with
the general circular 15/2013 dated 13th September 2013 of the ministry
of corporate affairs in respect of section 133 o f 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.
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 Statement of Profit and Loss, of the profit 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.
(Referred to in paragraph 1 thereof)
i) In respect of fixed assets:
a) the company has maintained proper records showing full particulars,
including quantitative details and situation of fixed assets;
b) the fixed assets have been physically verified by the management
during the year. We are informed that no material discrepancies were
noticed by the management on such verification;
c) since the company has not disposed off a substantial part of fixed
assets during the year, the question of sale of substantial part of
fixed assets affecting going concern concept does not arise.
ii) In respect of inventories:
a) as explained to us, physical verification of inventory has been
conducted during the year by the management at reasonable intervals;
b) in our opinion, the procedures of physical verification of inventory
followed by the management are reasonable and adequate in relation to
the size of the company and nature of its business;
c) in our opinion, and according to the information and explanation
given to us, the Company is maintaining proper records of its inventory
and no material discrepancies were noticed on physical verification.
iii) In respect of loans, secured or unsecured ,granted or taken by the
company, to or from companies, firms or other parties covered in the
register maintained under section 301 of the Act, according to the
information and explanations given to us:
a) The company has not granted any loan to companies or firms or
parties covered in the register maintained under section 301 of the
Act.
b) The Company has not taken any loans from parties covered in the
Register maintained under section 30l of the Act. The company has
however taken loan from one company covered in the Register maintained
under section 301 of the Act .The maximum amount outstanding during the
year in respect of the loans taken from company covered in the Register
maintained under section 301 of the Act aggregates to Rs. 1355.97 lakhs
and the balance outstanding at 31.03.2014 is Rs. 64.48 Lakhs.
c) in respect of the unsecured loans taken by the company, the rate of
interest and other terms are prima facie not prejudicial to interest of
the company;
d) there are no overdue amounts of loans taken or granted by the
Company.
iv) 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 for the purchase of inventory and fixed assets and for the
sale of goods and services. During the course of the audit we have not
observed any continuing failure to correct any major weakness in
internal control.
v) In respect of transactions that need to be entered in the register
maintained in pursuance of Section 301 of the Act in our opinion and
according to the explanations given to us:
a) transactions that need to be entered into the Register in pursuance
of Section 301of the Act have been so entered;
b) In our opinion and according to the information and explanations
given to us, transactions made in pursuance of contracts or
arrangements entered in the register maintained under section 301 of
the Act and exceeding the value of Rupees five lakhs in respect of any
party during the year, have been made at prices, which are prima facie
reasonable having regard to the prevailing market prices at the
relevant time.
vi) In our opinion and according to the information and explanations
given to us, the company has not accepted any deposits covered under
section 58A and section 58AA of the Act and hence the question of
contravention of the provisions thereof 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 reviewed the books of account maintained by the
company in respect of products where, pursuant to the Rules made by the
Central Government of India ,the maintenance of cost records has been
prescribed under clause (d) of subsection (1) of Section 209 of the
Act, and are of the opinion that Prima facie ,the prescribed accounts
and records have been made and maintained. We have not, however, made
a detailed examinations of records with a view to determine whether
they are accurate or complete
ix) According to the information and explanation given to us in respect
of statutory and other dues:
a) the company has been regular in depositing undisputed statutory dues
including Provident Fund, Employees State Insurance Scheme, Income Tax,
Sales Tax ,Excise Duty and any other statutory dues with appropriate
authorities where applicable. As explained to us, the company did not
have any dues on account of investor education and protection fund,
wealth tax, cess and customs duty.
b) the following dues have not been deposited by the company on account
of disputes:
Name of the statute Amount Forum where dispute is pending
(In Lacs)
Central Excise Duty 211.98 Adjudication
Central Excise Duty 246.06 Central Excise Appellate Tribunal
(Payment made under (CEGAT)
protest Rs. 20 Lakhs)
Custom Duty 336.00 Appellate Tribunal (CESTAT)
x) The company has no accumulated losses at the end of the year under
review. The company has not incurred cash losses during the year under
review and in the immediately preceding previous year.
xi) The company has not defaulted in repayment of loan taken from banks
and financial institutions. Since the company has not taken loan by
way of debentures the question of default therein does not arise.
xii) The company has not granted loans and advances on the basis of
security by way of pledge of shares, debentures and other securities.
xiii) The company is not a chit fund or nidhi, mutual benefit fund,
society. Therefore, clause 4 (xiii) of the CARO is not applicable to
the company.
xiv) The company has not been dealing or trading in shares, debentures
and other investments. Therefore, clause 4(xiv) the CARO is not
applicable to the Company.
xv) According to the information and explanations given to us, the
Company has not given any guarantee for loan taken by others from banks
or financial institutions.
xvi) According to the records of the Company, the Company has applied
the term loans for the purposes of which it was taken during the year.
xvii) The company has not used the funds raised on short term basis for
long term investments.
xviii) The company has not made any preferential allotment of shares
during the year and accordingly the question of price being prejudicial
to the interest of the company does not arise.
xix) Clause 4(xix) is not applicable since as at the end of the year
under review there are no debentures issued.
xx) During the period, the Company has not raised any money by way of
public issue.
xxi) According to the information and explanations given to us, no
fraud on or by the Company have been noticed or reported during the
financial year under review.
For V.K. BESWAL & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REGN NO 101083W
CA V.K.BESWAL
PARTNER
Membership Number: 030426
PLACE: Mumbai
DATE : 30-05-2014
Mar 31, 2010
1) We have audited the attached Balance Sheet of Sunil Industries
Limited as at 31st March, 2010, and the Profit & Loss Account of the
Company for the year ended on that date and cash flow statement for the
year ended on that date annexed thereto. 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 the 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 statements. An Audit also includes
assessing the accounting principles used and significant estimates made
by the 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, (CARO)
issued by the Company Law Board in terms of Section 227(4A) of the
Companies Act, 1956, (the Act), we enclose in the annexure a statement
on the matters specified in paragraphs 4 and 5 of the said order.
4) Further to our comments in the annexure referred to in paragraphs
above :
a) 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;
b) 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, the Profit & Loss Account and the Cash Flow
Statement dealt with by this Report are in agreement with the books of
account;
d) In our opinion the Balance Sheet, the Profit & loss Account and the
Cash Flow Statement comply with the accounting standards referred to in
Section 211 (3C) of the Act.
e) On the basis of written confirmation received from Directors and
taken on record by the Board of Directors, we report that none of the
Directors are disqualified as on 31st March, 2010 from being appointed
as a director in terms of clause (g) of Sub Section (1) of Section 274
of the Act.
5) 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 Act, in the manner so required and give a true and fair
view inconformity with the accounting principles generally accepted in
India
i) in the case of the Balance Sheet, of the state of affairs of the
Company as at 31st March, 2010;
ii) in the case of the Profit and Loss Account, of the Profit of the
Company for the year ended on that date;
and iii) in the case of the cash flow statement, of the cash flows for
the year ended on that date.
ANNEXURE TO THE AUDITOR'S REPORT OF EVEN DATE (Referred to in paragraph
3 in the case of Sunil Industries Limited)
i) In respect of fixed assets:
a) the company has maintained proper records showing full particulars,
including quantitative details and situation of fixed assets;
b) the fixed assets have been physically verified by the management
during the year. We are informed that no material discrepancies were
noticed by the management on such verification;
c) since the company has not disposed off a substantial part of fixed
assets during the year, the question of sale of substantial part of
fixed assets affecting going concern concept does not arise.
ii) In respect of inventories:
a) as explained to us, physical verification of inventory has been
conducted during the year by the management at reasonable intervals;
b) in our opinion, the procedures of physical verification of inventory
followed by the management are reasonable and adequate in relation to
the size of the company and nature of its business;
c) in our opinion, and according to the information and explanation
given to us, the Company is maintaining proper records of its inventory
and no material discrepancies were noticed on physical verification.
iii) In respect of loans, secured or unsecured .granted or taken by the
company, to or from companies, firms or other parties covered in the
register maintained under section 301 of the Act, according to the
information and explanations given to us:
a) The company has not granted any loan to companies or firms or
parties covered in the register maintained under section 301 of the
Act.
b) The Company has not taken any loans from firms covered in the
Register maintained under section 301 of the Act. The company has
however taken loan from one company and six parties covered in the
Register maintained under section 301 of the Act .The maximum amount
outstanding during the year in respect of the loans taken from seven
parties covered in the Register maintained under section 301 of the Act
aggregates to Rs 1315.82 lakhs and the balance outstanding at
31.0.3.2010 is Rs. 1288.89 Lakhs.
c) in respect of the unsecured loans taken by the company, the rate of
interest and other terms are prima facie not prejudicial to interest of
the company;
d) there are no overdue amounts of loans taken or granted by the
Company.
iv) 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 for the purchase of inventory and fixed assets and for the
sale of goods and services. During the course of the audit we have not
observed any continuing failure to correct any major weakness in
internal control.
v) In respect of transactions that need to be entered in the register
maintained in pursuance of Section 301 of the Act in our opinion and
according to the explanations given to us:
a) transactions that need to be entered into the Register in pursuance
of Section 301 of the Act have been so entered;
b) the transactions made in pursuance of contracts or arrangements
entered in the register maintained under section 301 of the Act have
been made at prices which are reasonable having regard to prevailing
market prices and exigencies of the trade at the relevant time.
vi) In our opinion and according to the information and explanations
given to us, the company has not accepted any deposits covered under
section 58A and section 58AA of the Act and hence the question of
contravention of the provisions thereof 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 are informed that the company is in the process of maintaining
cost records and accounts as prescribed under section 209 (1) (d) of
the Act.
ix) According to the information and explanation given to us in respect
of statutory and other dues:
a) the company has been regular in depositing undisputed statutory dues
including Provident Fund, Employees State Insurance Scheme, Income Tax,
Sales Tax, Excise Duty and any other statutory dues with appropriate
authorities where applicable. As explained to us, the company did not
have any dues on account of investor education and protection fund,
wealth tax, cess and customs duty.
b) the following dues have not been deposited by the company on account
of disputes:
Sr. Name of the statute Amount Forum where dispute
No. (ln Lacs) is pending
i) Central Excise Duty 258.66 Adjudication
ii) Central Excise Duty 332.24 Central Excise Appellate
(Payment made under Tribunal (CEGAT)
protest Rs. 20 Lakhs)
iii) Disputed Customs Duty 336.00 Central Excise Appellate
liability of M/s. Sunil Tribunal (CEGAT)
Impex, a firm in which
the company was an
erstwhile partner
sharing 80% profit and
loss (to the extent
of the profit and loss
sharing ratio)
x) The company has no accumulated losses at the end of the year under
review.The company has not incurred cash losses during the year under
review and in the immediately preceding pervious year.
xi) The company has not defaulted in respect of funds borrowed from
Bank. No loans are taken from other Institution or by way of
debentures. Hence the question of default therein does not arise
xii) The company has not granted loans and advances on the basis of
security by way of pledge of shares, debentures and other securities.
xiii) The company is not a chit fund or nidhi, mutual benefit fund,
society. Therefore, clause 4 (xiii) of the CARO is not applicable to
the company.
xiv) The company has not been dealing or trading in shares, debentures
and other investments. Therefore, clause 4(xiv) the CARO is not
applicable to the Company.
xv) According to the information and explanations given to us, the
Company has not given any guarantee for loan taken by others from banks
or financial institutions.
xvi) The company has not taken any term loan during the year under
review. Hence this clause is not applicable.
xvii) The company has not used the funds raised on short term basis for
long term investments.
xviii) The company has not made any preferential allotment of shares
during the year and accordingly the question of price being prejudicial
to the interest of the company does not arise.
xix) Clause 4 (xix) is not applicable since as at the end of the year
under review there are no debentures issued.
xx) During the period, the Company has not raised any money by way of
public issue.
xxi) According to the information and explanations given to us, no
fraud on or by the Company have been noticed or reported during the
financial year under review.
For V.K.BESWAL & ASSOCIATES
CHARTERED ACCOUNTANTS
R.P.LADDHA
(PARTNER)
Membership No. 48195
Place : Mumbai
Dated : 1st September, 2010
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