To
The Members
Triveni Glass Limited
1, Kanpur Road
Prayagraj-211001 (U.P.)
Opinion
We have audited the financial statements of Triveni Glass Limited ("the
Company"), which comprise the balance sheet as of 31st March 2023, the statement of
Profit and Loss, (statement of changes in equity) (including Other Comprehensive Income),
and the statement of cash flows for the year then ended, and notes to the financial
statements, including a summary of significant accounting policies and other explanatory
information.
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid financial statements give the information required by the
Companies Act, 2013 ("the Act") in the manner so required and give a true and
fair view in conformity withthe Indian Accounting Standards prescribed under Section 133
of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended,
("Ind AS") and other accounting principles generally accepted in India, of the
state of affairs of the Company as at March 31, 2023, and its profit, total comprehensive
income, changes in equity and its cashflows for the year ended on that date.
Basis for Oninion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified
under section 143(10) of the Companies Act, 2013. Our responsibilities under those
Standards arefurther described in Auditors Responsibilities for the Audit of the
Financial Statements section of our report. We are independent of the Company in
accordance with the Code of Ethics issued by the Institute of Chartered Accountants of
India together with the ethical requirements that are relevant to our audit of the
financial statements under the provisions of the Companies Act, 2013 and the Rules
thereunder, and we have fulfilled our other ethical responsibilities in accordance with
these requirements and the Code of Ethics. We believe that the audit evidencewe have
obtained is sufficient and appropriate to providea basis for our opinion.
Emphasis of Matter
We draw attention to Note No. 36 of the financial statements, which addresses the
treatment of expenditure related to Corporate Social Responsibility (CSR) activities.
According to the note, the company has recognized this expenditure as an expense in the
Statement of Profit and Loss of Rs. 2.50 lakhs. However, it should have been deducted from
the existing Corporate Social Responsibility Reserve held by the company of Rs. 10.70
lakhs, because of which the expenditures are overstated and the profits are understated in
the financial statements. Our opinion is not modified in respect of this matter.
Kev Audit Matters
Key audit matters are those matters that, in our professional judgment, were of the
most significance in our audit of the financial statements of the current period. We want
to draw attention to the fact that the company has no revenue from operations as the
company is non- operational and the income of the company is majorly through the part of
fixed assets sold and the interest income received.
Information Other than the Financial Statements and Auditors Report Thereon
The Companys Board of Directors is responsible for the other information. The other
information comprises the information included in the Management Discussion and
Analysis, Boards Report including Annexures to Boards Report, Business Responsibility
Report, Corporate Governance, and Shareholders Information, but does not include the
consolidated financial statements, standalone financial statements, and our auditors
report thereon. Our opinion on the financial statements does not cover the other
information and we do not express any form of assurance conclusion thereon. In connection
with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our knowledge obtained during the course of
our audit or otherwise appears tobe materially misstated. If, based on the work we have
performed, we conclude that there is a material misstatement of this other information, we
are required to report that fact. We have nothing to report in this regard.
Resnonsihilities of Management and Those Charged with Governance for the Financial
Statements
The Companys 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 of
these financial statements that give a tme 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.This responsibility also includes maintenance of adequate
accounting records in accordance withthe provisions of the Act for safeguarding of 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 the and fair view and are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the Board of Directors is responsible for
assessing the Companys ability to continue as a going concern, disclosing, as applicable,
matters related to going concern and using the going concern basis of accounting unless
the Board of Directors either intends to liquidate the Company or to cease operations, or
has no realisticaltemative but to do so.
The Board of Directors are also responsible for overseeing the companys financial
reporting process.
Auditors Resnonsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial
statements, as a whole are free from material misstatement, whether due to fraud or error,
and to issue an auditors report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with SAs will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if,
individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the Financial
Statements, whether due to fraud or error, design and perform audit procedures responsive
to those risks, and obtain audit evidence that is sufficient and appropriate to provide a
basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to
design auditprocedures that are appropriate in the circumstances. Under section 143(3)(i)
of the Companies Act, 2013, we are also responsible for expressing our opinion on whether
the company has adequate internal financial controls system in place and the operating
effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness
of accounting estimates and related disclosures made by management.
• Conclude on the appropriateness of managements use of the going concern basis
of accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Companys
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditors report to the related disclosures in
the Financial Statements or, if such disclosures are inadequate, to modify our opinion.
Our conclusions are based on the audit evidence obtained up to the date of our auditors
report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
• Evaluate the overall presentation, stmcture and content of the Financial
Statements, including the disclosures, and whether the Financial Statements represent the
underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the financial statements that,
individually or in aggregate, makes it probable that the economic decisions of a
reasonably knowledgeable user of the financial statements may be influenced. We consider
quantitative materiality andqualitative factors in (i) planning the scope of our audit
work and in evaluating the results ofour work; and (ii) to evaluate the effect of any
identified misstatements in the financial statements.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any
significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied
with relevant ethical requirements regarding independence, and to communicate with them
all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditors Report) Order, 2020 ("the Ordef),
issued by the Central Government of India in terms of sub-section (11) of section 143 of
the Companies Act, 2013, we give in the "Annexure A" a statement on the
matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.
2. As required by Section 143(3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best
of ourknowledge and belief were necessary for the purposes of our audit.
(b) In our opinion, proper books of account as required by law have been kept by the
Company so far as it appears from our examination of those books.
(c) The Balance Sheet, the Statement of Profit and Loss, and the Cash Flow Statement
dealtwithby this Report are in agreement with the books of account.
(d) In our opinion, the aforesaid financial statements comply with the Accounting
Standards specified under Section 133 of the Act, read with Rule 7 of the Companies
(Accounts) Rules,2014.
(f) With respect to the adequacy of the Internal Financial Controls over financial
reporting of the company and operating effectiveness of such controls are given in
separate Annexure-B.
(g) With respect to the other matters to be included in the Auditors 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:
(1) The Company does not have any long-term contracts including derivative contracts
for which there were any material foreseeable losses.
(2) There were no amounts which were required to be transferred to the Investor
Education and Protection Fund by the Company.
(3) (i) The management has represented, that, to the best of its knowledge and belief,
other than as disclosed in the notes to the accounts, no funds have been advanced or
loaned or invested (either from borrowed funds or share premium or any other sources or
kind of funds) by the company to or in any other person(s) or entity(ies), including
foreign entities ("Intermediaries"), with the understanding, whether recorded in
writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or
invest in other persons or entities identified in any manner whatsoever by or on behalf of
the company ("Ultimate Beneficiaries") or provide any guarantee, security or the
like on behalf of the Ultimate Beneficiaries;
(ii) The management has represented, that, to the best of its knowledge and belief,
other thanas disclosed in the notes to the accounts, no funds have been received by the
company from any person(s) or entity(ies), including foreign entities ("Funding
Parties"), with the understanding, whether recorded in writing or otherwise, that the
company shall, whether, directly or indirectly, lend or invest in other persons or
entities identified in any manner whatsoever by or on behalf of the Funding Party
("Ultimate Beneficiaries") or provide any guarantee, security or the like on
behalf of the Ultimate Beneficiaries; and
(iii) Based on audit procedures which we considered reasonable and appropriate in the
circumstances, nothing has come to their notice that has caused them to believe that the
representations under sub-clause (i) and (ii) contain any material misstatement.
(4) The company has not declared or paid any dividend during the year in contravention
of the provisions of section 123 of the Companies Act, 2013.
(h) With respect to the matter to be included in the Auditors Report under Section
197(16) ofthe Act, in our opinion and according to the information and explanations given
to us, the limit prescribed by Section 197 for maximum permissible managerial remuneration
has been duly complied with by the company.
For Amit Ray & Co.,
Chartered Accountants
FRN:000483C
Sd/-
CA Abhishek Sharma
M.No.: 403861
UDIN: 23403861BGYOKW4156
Place: Prayagraj
Date: 24-07-2023
Annexure A to the Independent Auditors report on the standalone financial statementsof
Triveni Glass Limited for the year ended 31 March 2023
Report as required by the Companies (Auditors Report) Order, 2020 ("the
Order"), issued bythe Central Government of India in terms of sub-section (11) of
section 143 of the CompaniesAct, 2013 (Refer to in paragraph 1 under ‘Report on Other
Legal and Regulatory Requirements section of our report of even date) with reference to
the Annexure A referred toin the Independent Auditors Report to the members of the
Company on the financial statements for the year ended March 31, 2023, we report the
following:
(i) (a) (A) The Company has maintained proper records showing full particulars,
including quantitative details and the situation of Property, plant, and equipment.
(B) The Company has no intangible assets as of 31.03.2023 so, no records have
beenmaintained for the same.
(b) According to the information and explanations are given to us and on the basis of
our examination of the records of the Company, the management of the Company has not
verified the property, plant, and equipment due to the closure of the Allahabad Unit.
(c) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the title deeds of immovable properties (other
than immovable properties where the Company is the lessee and the lease agreements are
duly executed in favour of the lessee) disclosed in the standalone financial statements
are held in the name of the Company.
(d) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not revalued its Property,
plant and equipment (including Right-of-use assets) or Intangible assets or both during
the year.
(e) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, there are no proceedings initiated or pending
against the Company for holding any Benami property under the Prohibition of Benami
Property Transactions Act, 1988 and rules made there under.
(ii) (a) According to the information and explanations given to us and on the basis of
our examination of the records of the company, there are no physical stocks on the company
premises, hence no need for physical verification.
(ii) (b) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, the Company has not been sanctioned working
capital limits in excess of five crore rupees, in aggregate, from banks or financial
institutions on the basis of security of current assets. In our opinion, there is no
requirement of filing thequarterly returns by the banks with the banks or financial
institutions.
(iii) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not made any investments,
provided guarantee or security or granted any loans or advances in the nature of loans,
secured or unsecured, to companies, firms, limited liability partnerships or any other
partiesduring the year.
(a) Based on the audit procedures carried on by us and as per the information and
explanations given to us, the Company has not granted any loans or advances and
guaranteesor security to subsidiaries, joint ventures and associates.
(B) Based on the audit procedures carried on by us and as per the information and
explanations given to us, the Company has not granted any loans or advances and guarantees
or security to other than subsidiaries, joint ventures and associates.
(iii){b) According to the information and explanations given to us and based on the
audit procedures conducted by us, we are of the opinion that there are no investments
made, guarantees provided, security given by the company.
(iii)(c) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, no loans and advances have been neither
given nor obtained by the company.
(iii)(d) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, there is no overdue amount for more than
ninety days in respect of loans given. Hence reasonable steps not required to be taken by
the company for recovery of the principal and interest;
(iii)(e) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, there is no loan granted which has fallen
due during the year, which has been renewed or extended or fresh loans granted to settle
the overdues of existing loans given to the same parties.
(iii) (f) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, the Company has not given any loans
eitherrepayable on demand or without specifying any terms or period of repayment.
(iv) According to the information and explanations given to us and on the basis of our
examination of the records, the Company has complied with the provisions of Section 185
and 186 of the Companies Act, 2013 in relation to loans given and investments made.
(v) According to the information and explanations given to us and on the basis of our
examination of the records, the Company has not accepted any deposits or amounts which
aredeemed to be deposits from the public as per the provisions of sections 73 to 76 or any
other relevant provisions of the Companies Act and the mles made thereunder. Accordingly,
clause 3(v) of the Order is not applicable.
(vi) According to the information and explanations given to us, the Company is not
maintaining Cost accounts and Records as specified by the Central Government under
sub-section (1) of Section 148 of the Companies Act,2013 as no products have been
manufactured by it (and/ or services provided by it).
(vii) (a) According to the information and explanations given to us and on the basis of
our examination of the records, the company has undisputed statutory dues the details of
which are as mentioned hereunder;
| Nature of Dues |
Place |
Amount (Rs. In Lakhs) |
Period to which the amount relates |
| State Sales Tax & Goods and Services Tax |
Rajahmundry |
Rs. 19.59 |
2012-13 |
|
|
Rs. 68.19 |
2009-11,2013-14 & 2017-18 (Not claimed by the department) |
|
Allahabad |
Rs. 3.84 |
2004-05 Tinted Glass (Appeal Pending) |
|
Total |
Rs. 91.62 |
|
(vii)(b) According to the information and explanations given to us and on the basis of
our examination of the records, the disputed statutory dues not deposited by the company
amounts to Rs. 5154.27 lakhs on account of matters pending before the concerned
appropriate authorities, the details of which are mentioned hereunder;
| SNo. |
Name of the Statute |
Nature of Dues |
Forum where the dispute is pending |
Amount (Rs. In Lakhs) |
| 1 |
Central Excise Act and CENVAT Credit Rules, 2004 |
Central Excise Duty on glass broken in warehouse |
Central Excise &Service Tax Tribunal Allahabad |
4.32 |
| 2 |
Central & State Sales Tax/ Trade Tax |
Sales Tax/ Trade Tax |
Trade Tax Appellate Tribunal, Allahabad |
3.74 |
| 3 |
Central & State Sales Tax/ Trade Tax |
Sales Tax/ Trade Tax |
Supreme Court, New Delhi |
*107.21 |
|
|
|
|
*The company has deposited an amount of Rs. 71.64 lakhs under protest. |
| 4 |
Custom Act, 1962 |
EPCG Scheme |
Assistant Commissioner, Customs, Vishakapatnam |
340.00 |
| 5 |
Customs Act, 2004 |
Advance License |
DGFT Kanpur |
479.00 |
| 6 |
Central Excise Act and CENVAT Credit Rules, 2004 |
Central Excise Duty Penalty |
Central Excise &Service Tax Appellate Tribunal, Allahabad |
2096.00 2096.00 |
| 7 |
PF Department, Allahabad |
Penalty |
High Court |
28.00 |
|
Total |
|
|
5154.27 |
{viii) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, the Company has not surrendered or
disclosedany transactions, previously unrecorded as income in the books of account, in the
tax assessments under the Income-tax Act, 1961 as income during the year.
(ix) (a) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, the Company did not have any loans or
borrowings from any lender during the year. Accordingly, clause 3(ix)(a) of the Order is
notapplicable.
(b) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not been declared a
willfuldefaulter by any bank or financial institution or government or government
authority.
(c) According to the information and explanations given to us by the management, the
Company has not obtained any term loans. Accordingly, clause 3(ix)(c) of the Order is
notapplicable.
(d) According to the information and explanations given to us and on an overall
examination of the balance sheet of the Company, we report that no funds have been raised
on short term basis by the Company. Accordingly, clause 3(ix) (d) of the Order is not
applicable.
(e) According to the information and explanations given to us and on an overall
examination of the financial statements of the Company, we report that the Company has not
taken any funds from any entity or person on account of or to meet the obligations of its
subsidiaries, associates or joint ventures as defined under the Companies Act, 2013.
Accordingly, clause 3(ix) (e) of the Order is not applicable.
(f) According to the information and explanations given to us and procedures performed
by us, we report that the Company has not raised loans during the year on the pledge of
securities held in its subsidiaries, joint ventures or associates as defined under the
Companies Act, 2013. Accordingly, clause 3(ix) (f) of the Order is not applicable.
(x) (a) The Company has not raised any moneys by way of initial public offer or further
public offer (including debt instruments) during the year. Accordingly, clause 3(x)(a) of
the Order is not applicable.
(b) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not made any preferential
allotment or private placement of shares or fully or partly convertible debentures during
theyear as per requirements of the section 42 and section 62 of the Companies Act, 2013.
Accordingly, clause 3(x)(b) of the Order is not applicable.
(xi) (a) Based on examination of the books and records of the Company and according the
information and explanations given to us, considering the principles of materiality
outlined in Standards on Auditing, we report that no fraud by the Company or on the
Company has been noticed or reported during the course of the audit.
(b) According to the information and explanations given to us, no report under
sub-section (12) of Section 143 of the Companies Act, 2013 has been filed by the auditors
in Form ADT-
4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules, 2014 with the
Central Government.
(c) According to the information and explanations given to us, no whistle blower
complaints has been received by the Company during the year.
(xii) According to the information and explanations given to us, the Company is not a
NidhiCompany. Accordingly, clause 3 (xii) of the Order is not applicable.
(xiii) In our opinion and according to the information and explanations given to us,
the transactions with related parties are in compliance with Sections 177 and 188 of the
Companies Act, 2013, where applicable, and the details of the related party transactions
have been disclosed in the standalone financial statements as required by the applicable
Indian Accounting Standards.
(xiv) (a) Based on information and explanations provided to us and our audit
procedures, in our opinion, the Company has an internal audit system commensurate with the
size and nature of its business.
(b) We have considered the internal audit reports of the Company issued till date for
the period under audit.
(xv) In our opinion and according to the information and explanations given to us, the
Company has not entered into any non-cash transactions with its directors or persons
connected to its directors and hence, provisions of Section 192 of the Companies Act, 2013
are not applicable to the Company.
(xvi) (a) The Company is not required to be registered under Section 45-IA of the
Reserve Bank of India Act, 1934. Accordingly, clause 3(xvi)(a) of the Order is not
applicable.
(b) The Company is not required to be registered under Section 45-IA of the Reserve
Bank of lndia Act, 1934. Accordingly, clause 3(xvi) (b) of the Order is not applicable.
(c) The Company is not a Core Investment Company (CIC) as defined in the regulations
made by the Reserve Bank of India. Accordingly, clause 3(xvi) (c) of the Order is not
applicable.
(d) According to the information and explanations provided to us during the course of
audit, the Group does not have any CIC. Accordingly, the requirements of clause 3(xvi) (d)
are not applicable.
(xvii) The Company has not incurred cash losses in the current and in the immediately
preceding financial year. Accordingly, clause 3(xvii) of the Order is not applicable.
(xviii) There has been no resignation of the statutory auditors during the year.
Accordingly, clause 3(xviii) of the Order is not applicable.
(xix) According to the information and explanations given to us and on the basis of the
financial ratios, aging and expected dates of realisation of financial assets and payment
offmancial liabilities, and other information accompanying the financial statements, our
knowledge of the Board of Directors and management plans and based on our examination of
the evidence supporting the assumptions, nothing has come to our attention, which causes
us to believe that any material uncertainty exists as on the date of the audit report that
the Company is not capable of meeting its liabilities existing at the date of balance
sheet as and when they fall due within a period of one year from the balance sheet date.
We, however, state that this is not an assurance as to the future viability of the
Company. We further state that our reporting is based on the facts up to the date of the
audit report and we neither give any guarantee nor any assurance that all liabilities
falling due within a period of one year from the balance sheet date, will get discharged
by the Company as and when they fall due.
(xx)(a) According to the information and explanations given to us, the unspent amount
of CSR relates to the ongoing projects and hence there is no requirement of transfer of
the amount to a fund specified in Schedule VII.
(xx) (b) According to the information and explanations given to us, the company has
spent Rs.
2.50 lakhs out of Rs. 10.70 lakhs. The company has yet to spend Rs. 8.20 lakhs in
respect to CSR Expenditure by the end of FY 2024-25.
(xxi) There are no qualifications or adverse remarks given by the respective auditors
in the Companies (Auditors Report) Order (CARO) reports, hence this clause is not
applicable tothe company.
For Amit Ray & Co.,
Chartered Accountants,
FRN: 000483C
Sd/-
CA Abhishek Sharma
Partner
M.No.: 403861
Place: Prayagraj
Date:24-07-2023
Meaning of Internal Financial Controls over Financial Reporting
A companys internal financial control over financial reporting is a process designed
to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally
accepted accounting principles. A companys internal financial control over financial
reporting includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company;(2) provide reasonable assurance that
transactions are recorded as necessary to permit preparation of financial statements in
accordance with Generally Accepted Accounting Principles and that receipts and
expenditures of the company are being made only in accordance with authorizations of
management and directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or disposition of the
companys assets that could have a material effect on the financial statements.
Inherent limitations of Internal Financial Controls Over Financial Reporting
Because of the inherent limitations of internal financial controls over financial
reporting, including the possibility of collusion or improper management override of
controls, material misstatements due to error or fraud may occur and not be detected.
Also, projections of any evaluation of the internal financial controls over financial
reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.
Opinion
In our opinion, to the best of our information and according to the explanations given
to us , the Company has, in all material respects, an adequate internal financial controls
system over financial reporting and such internal financial controls over financial
reporting were operating effectively as at March 31, 2023, based on the internal control
over financial reporting criteria established by the Company considering the essential
components of internal control stated in the Guidance Note on Audit of Internal Financial
Controls Over Financial Reporting issued by the Institute of Chartered Accountants of
India.
For Amit Ray & Co.,
Chartered Accountants
FRN No.: 000483C
Sd/-
CA Abhishek Sharma
Partner
M.No.: 403861
Place: Prayagraj
Date:24-07-2023
+91-9892691696
