Dharti Proteins Ltd Directors Report

To,

The Members,

Dharti Proteins Limited

Dear Shareholders,

Your directors have pleasure in presenting herewith the 31 st Annual Report for the year ended on 31 st March, 2025 of your Company.

[Amount in Rs. Lakhs]

PARTICULARS	2024-25	2023-24
Income from Operation	Nil	Nil
Other Income	7.20	Nil
Increase/ (Decrease) in stock	Nil	Nil
Total Income	Nil	Nil
Total Expenditure	7.87	19.01
Profit/ (Loss) before Tax	(0.66)	(19.01)
Provision for Tax	Nil	Nil
Tax for Earlier periods	Nil	Nil
Prior Period Extra Ordinary Items (Net)	Nil	Nil
Net Profit / (Loss) after Tax	(0.66)	(19.01)
Basic and diluted EPS	(0.01)	(0.18)

i- STATE OF AFFAIRS:

The Company is in the business of trading of various edible oils however during the year, company has not been engaged in any business activity. There has been no change in the business of the Company during the financial year ended 31 st March, 2025. However company is currently undergoing Corporate Insolvency and Resolution Process (CIRP) Proceedings.

The highlights of the Companys performance are as under:

i. Revenue from operations is Nil due to very high fluctuations in the prices of the commodities and liquidity crunch in the company.

ii. Net Loss for the year Decreased from Rs. 19,01,000/- to Rs. 66,000/- during the year.

iii. Earnings per share is Rs. (0.01). i- SHARE CAPITAL:

The Authorised Share Capital as on 31st March, 2025 was Rs. 11,00,00,000/- divided into 1,10,00,000 Equity Shares of Rs. 10/- each of the company.

The Paid-up share capital as on 31st March, 2025 was Rs. 10,27,72,000/- divided into 1,02,77,200 Equity Shares of Rs. 10/- each of the company.

During the year under review, the company has neither issued any shares with or without differential voting rights nor granted any stock Option nor any sweat Equity Shares.

4- DIVIDEND:

In view of the Companys ongoing Corporate Insolvency and Resolution Process (CIRP) Proceedings, and suspension of the powers of the Board of Directors, no dividend has been recommended on the equity share capital of the Company for the financial year 2024-25.

4- TRANSFER OF UNCLAIMED DIVIDEND TO INVESTOR EDUCTION AND PROTECTION FUND:

In accordance with the applicable provisions of Section 125(2) Companies Act, 2013 (hereinafter referred to as the Act) read with Investor Education and Protection Fund (Accounting, Audit, Transfer and Refund) Rules, 2016 (hereinafter referred to as the IEPF Rules), the dividends, unclaimed for a consecutive period of seven years from the date of transfer to the Unpaid Dividend Account of the Company are liable to be transferred to IEPF. Further, the shares (excluding the disputed cases having specific orders of the Court, Tribunal or any Statutory Authority restraining such transfer) pertaining to which dividend remains unclaimed for a period of continuous seven years from the date of transfer of the dividend to the unpaid dividend account are also mandatorily required to be transferred to the IEPF established by the Central Government.

Any person whose unclaimed dividend and shares pertaining thereto, matured deposits, matured debentures, application money due for refund, or interest thereon, sale proceeds of fractional shares, redemption proceeds of preference shares, amongst others has been transferred to the IEPF Fund can claim their due amount from the IEPF Authority by making an electronic application in e-form IEPF-5. Upon submitting a duly completed form, Shareholders are required to take a print of the same and send physical copy duly signed along with requisite documents as specified in the form to the attention of the Nodal Officer, at the Registered Office of the Company. The e-form can be downloaded from the website of Ministry of Corporate Affairs .

Shareholders are requested to get in touch with the RTA for encashing the unclaimed dividend/interest/principal amount, if any, standing to the credit of their account.

During the year, no amount of unclaimed dividend has been transferred to IEPF.

4- DEPOSITS :

The company has not invited, accepted or renewed any deposit within the meaning of Chapter V other than exempted deposit as prescribed under the provisions of the Company Act, 2013 and the rules framed thereunder, as amended from time to time. Hence there are no particulars to report about the deposit falling under Rule 8(5)(v) and (vi) of the Companies (Accounts) Rules, 2014.

4- INSURANCE:

The properties/assets of the Company are not insured.

4- DETAILS OF THE ASSOCIATES/ IOINT VENTURE / SUBSIDIARIES COMPANIES:

The company does not have holding or subsidiary companies during the year and no other company has become holding / subsidiary/ joint venture.

I- PARTICULARS OF LOANS. GUARANTEES OR INVESTMENTS MADE UNDER SECTION 186 OF THE COMPANIES ACT, 2013:

There were no loans, guarantees or investments made or security provided by the Company under Section 186 of the Companies Act, 2013 during the year under review except as mentioned in the notes to the financial statements and forms part of this report.

I- AUDITORS:

4- STATUTORY AUDITORS

The company had appointed M/s N. S. Nanavati & Co., Chartered Accountants, (Firm Registration No. 134235W] as the Statutory Auditors in the 29 th Annual general meeting for the period of 5 years to hold the office of the Statutory Auditor till the conclusion of 34 th AGM of the Company.

Further the Statutory Auditors of the Company has given Qualified opinion on the Auditors report.

4- STAUTORY AUDITORS REPORT AND OBSERVATION:

The report of the Statutory Auditors of the Company is annexed herewith.

The auditors have not reported any frauds under sub section 12 of section 143 which are reportable to the Central Government.

a. I have not been provided with clear classification of creditors such as creditor for expenses and creditor for goods. Thus, I am unable to comment upon. I have not been provided with classification of creditors and as per management representation all creditors are other than registered under MSMED Act. Thus, in absence of clear audit evidence in this regard I am unable to determine the delay in making payment to MSME entities, liability of interest and compliance on such delayed payments in terms of provisions 6f MSMED Act, if any.

Explanation: The creditors are classified as per accounting policies and will have no material impact over value stated as it relates with presentation aspect.

b. Company is inoperative since last few years. Company has no Trading activities/Manufacturing activities during the year under audit, majority Financial indicators and operating indicators remained negative and to the date of Audit report and in absence of formal developments for financial support there is substantial doubt that it will be able to continue as a going concern even though the books of accounts of the Company has been prepared on the assumption of a Going Concern basis. In this situation, adjustments may be required to the recorded assets amounts at current value and classification of liabilities is required. National Company Law Tribunal; Ahmedabad Bench has admitted the application of Corporate Insolvency Resolution Process (CRP) under Section 7 of the Insolvency and Bankruptcy Code, 2016.

Explanation: Observation is self-explanatory as company is already undergoing CIRP Proceedings.

c. The company has not paid Listing Fees for the financial year under consideration.

Explanation: Due to financial crunch, company was not able to pay the same, further the company is already undergoing CIRP Proceedings.

d. Outstanding Balance of Rs. 150.46 Lakhs which are long outstanding and chances for recovery are very less, as per my opinion, these are bad debts, to that extent, Assets have been overstated and current years Losses and accumulated losses have been understated.

Explanation: Observation is self-explanatory; however, company through CIRP Proceedings will try to recover the same.

e. Though there is no major movement in the other current assets and liabilities, no concreate evidences are produced before me to determine its accuracy and existence. In absence of clear audit evidence in this regard I am unable to determine existence of rights and liability in respect to other current assets accuracy of the amount stated. The company may or may not able to realise the amount as stated in other assets.

Explanation: Observation is self-explanatory; however, company through CIRP Proceedings will try to recover the same.

I- SECRETARIAL AUDITOR:

Pursuant to the provisions of Section 204 of the Companies Act, 2013 and The Companies (Appointment and Remuneration of Managerial Personnel] Rules, 2014, the Company has appointed M/s. Himanshu S K Gupta & Associates, Practicing Company Secretaries, Ahmedabad as the Secretarial Auditor to conduct the audit for the financial year 2024-25. This appointment was made in compliance with the applicable regulatory provisions and was duly approved by the Resolution Professional.

M/s. Himanshu SK Gupta & Associates have conducted the Secretarial Audit for the financial year 2024-25 and their report is attached as Annexure B to this Annual Report.

Further for the financial year 2025-26, the Resolution Professional has proposed the reappointment of M/s. Himanshu SK Gupta & Associates with the approval of shareholders in the ensuing AGM.

OBSERVATIONS OF THE SECRETARIAL AUDITOR:

The report of Secretarial Auditor has been annexed herewith as Annexure B.

The auditors have not reported any frauds under sub section 12 of section 143 which are reportable to the Central Government.

1. During the period under the review, it has been observed than Listing of the company has been suspended from Bombay Stock exchange.

Explanation: Company is in financial crunch, however the company is already going through CIRP proceedings and further company is hoping to revocate the suspension at earliest.

2. During the period under the review, it has been observed that the Company has not paid the Fees of RTA and Annual Custodian Charges to the CDSL and NSDL & Annual Fees to Stock Exchanges. Hence, they have stopped providing the benpos to the company.

Explanation: Due to financial crunch of the Company, we were unable to pay the dues and company is already going through CIRP proceedings.

3. During the period under the review, it has been observed that the Company has failed to comply with the provisions of Section 134 and 203 of the Companies Act, 2013 as company has not employed Company Secretary.

Explanation: Company is in process to find a suitable candidate for the post and will appoint someone soon.

4. During the period under the review, it has been observed that the company has not complied with the provisions of Regulation 6, 7,13,18,19,24A, 27,29,30,31,33,34,36,40,44,46 and 47 of the SEBI (LODR) Regulations, 2015

Explanation: Company is already going through CIRP proceedings and will comply with the order of Honble NCLT Ahmedabad and also revocate the suspension of trading.

5. During the period under the review, it has been observed that the company has violated the provisions of the Section 108 of the Companies Act, 2013 by not providing the facility of electronic voting in Annual General Meetings.

Explanation: Due to financial crunch of the Company, we were unable to pay the dues of RTA & Depositories. Hence, they have blocked the Benpos of the Company.

6. During the period under the review, it has been observed that the company has changed its name to Dharti Proteins Limited in the year 2011, but till date the company had not made any application to Stock Exchange, NSDL, CDSL and RTA for Change of its name.

Explanation: Company is already going through CIRP proceedings and will comply with the order of Honble NCLT Ahmedabad.

7. During the period under the review, it has been observed that the Promoters of the Company has failed to comply with the Regulation 31 of Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Explanation: Company is already going through CIRP proceedings and will comply with the order of Honble NCLT Ahmedabad.

8. During the year under the review, it has been observed that the company has failed to avail the SDD software and thereby failed to submit the SDD compliance certificate to the Stock Exchange.

Explanation: Company is already going through CIRP proceedings and will comply with the order of Honble NCLT Ahmedabad.

9. During the year under the review, it has been observed that the company has failed to submit Report for Reconciliation of Share Capital Audit under Regulation 76 of the SEBI (DP) Regulations, 2018.

Explanation: Company is already going through CIRP proceedings and will comply with the order of Honble NCLT Ahmedabad.

10. During the year under the review, against the company, CIRP proceedings are undergoing on the application filed by financial creditor of the company under section 7 of the IBC act 2016 and NCLT, Ahmedabad bench admitted the said application.

Explanation: Observation is self-explanatory.

11. During the year under the review, it has been observed that the company has failed to intimate the stock exchange regarding the Annual Disclosures for the Large Corporates.

Explanation: Company is already going through CIRP proceedings and will comply with the order of Honble NCLT Ahmedabad.

12. The Independent Director of the company is in violation of Section 150 of the companies act, 2013 as he has not renewed his registration in databank of Independent Director and also he is not appeared for the qualification test.

Explanation: Company is already going through CIRP proceedings and the board of Directors are suspended.

13. The website of the Company is not functional as per the requirement of regulation 46 of SEBI (LODR) Regulations.

Explanation: Company is already going through CIRP proceedings and will comply with the order of Honble NCLT Ahmedabad.

14. During the period under review, it was observed that the Company has not appointed an Internal Auditor as required under Section 138 of the Companies Act, 2013

Explanation: Company is already going through CIRP proceedings and the board of Directors are suspended.

4- COST AUDITORS:

The section 148 read with Companies (Audit & Auditors] Rules, 2014 and other applicable provisions, if any, of the Companies Act, 2013 are not applicable to the Company. Hence, the Resolution Professional/Board of Directors of your company had not appointed Cost Auditor for obtaining Cost Compliance Report of the company for the financial year 2024-25.

4- INTERNAL CONTROL SYSTEMS AND ITS ADEQUACY:

In view of the ongoing Corporate Insolvency Resolution Process (CIRP] of the Company and the suspension of the powers of the Board of Directors, the Company has not appointed an Internal Auditor, and consequently, the internal audit function in respect of internal control systems and their adequacy is not in operation and is managed by Resolution Professional only.

4- MATERIAL CHANGES / INFORMATION:

The Bombay Stock Exchange Limited had suspended the trading of Securities of the Company with effect from August 27, 2015 due to non-compliance with provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The company could not make the timely compliances due to unavailability of the timely data due to the lack of funds to pay the annual charges of Stock Exchanges, Depositories, RTA etc., Also the company is into losses which put more stress and pressure on the Management of the Company. The Management is making continuous efforts to arrange the funds to recommence the trading of shares of the Company as soon as possible.

No material other changes have taken place after the closure of the financial year up to the date of this report which may have substantial effect on the business and financials of the Company except few changes as specified above in this report.

No significant and material orders have been passed by any of the regulators or courts or tribunals impacting the going concern status and companys operations in future, except the ongoing CIRP Proceedings against the Company.

4- MATERIAL CHANGES AND COMMITMENT IF ANY AFFECTING THE FINANCIAL POSITION OF THE COMPANY OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR TO WHICH THIS FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT:

No material changes and commitments affecting the financial position of the Company occurred between the ends of the financial year to which these financial statements relate on the date of this report except following changes:

- Honble National Company Law Tribunal; Ahmedabad Bench vide their order date 29.04.2024 has admitted the application of Corporate Insolvency Resolution Process (CRP] under Section 7 of the Insolvency and Bankruptcy Code, 201 (IBC) in the matter of M/s. Goenka Business & Finance Limited (financial creditor] of the company Versus M/s. Dharti Proteins Limited (corporate debtor]. Therefore, currently your company is under CIRP Proceedings.

- Further due to the resignation of previous Resolution Professional, Shri Manish Santosh Buchasia, the Honble National Company Law Tribunal; Ahmedabad Bench vide their order dated 04.02.2025 appointed Shri Amrish Navinchandra Gandhi as new Resolution Professional of the Company.

i- CONSERVATION OF ENERGY. TECHNOLOGY ABSORPTION. FOREIGN EXCHANGE EARNINGS AND OUTGO:

The information pertaining to conservation of energy, technology absorption, foreign exchange Earnings and outgo as required under Section 134 (3)(m) of the Companies Act, 2013 read with Rule 8(3] of the Companies (Accounts] Rules, 2014 are annexed as Annexure A.

I- STATEMENT CONCERNING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY OF THE COMPANY:

The Company has established procedures for risk assessment and minimization. In view of the ongoing Corporate Insolvency Resolution Process (CIRP] and suspension of the powers of the Board of Directors, these procedures are being reviewed by the Resolution Professional from time to time to ensure timely identification, evaluation, and mitigation of risks, along with appropriate mechanisms for their monitoring and reporting.

The Company has also adopted and implemented a risk management policy which identifies major risks which may threaten the existence of the Company. The Risk Management Policy has been uploaded on the website of the Company at

4- CORPORATE SOCIAL RESPONSIBILITY fCSRl:

The provisions of section 135 of the companies act, 2013 are not applicable to the company considering the net worth, turnover and net profit of the company.

4- DETAILS OF APPLICATION MADE OR ANY PROCEEDING PENDING UNDER THE INSOLVENCY AND BANKRUPTCY CODE:

The NCLT, Ahmedabad Bench vide their order date 29.04.2024 has admitted the application of Corporate Insolvency Resolution Process (CRP] under Section 7 of the Insolvency and Bankruptcy Code, 201 (IBC] in the matter of M/s. Goenka Business & Finance Limited (financial creditor] of the company Versus M/s. Dharti Proteins Limited (corporate debtor]. Therefore, currently your company is under CIRP Proceedings.

4- MANAGEMENT S DISCUSSION AND ANALYSIS:

In view of the Companys ongoing Corporate Insolvency and Resolution Process (CIRP] Proceedings, and suspension of the powers of the Board of Directors, the requirement of Managements discussion and analysis is not applicable to the Company.

4- DIRECTORS:

In view of the Companys ongoing Corporate Insolvency and Resolution Process (CIRP] Proceedings, and suspension of the powers of the Board of Directors, the requirement of directors retiring by rotation is not applicable to the Company.

4- DECLARATION BY INDEPENDENT DIRECTORS:

In view of the ongoing Corporate Insolvency Resolution Process (CIRP] of the Company and the consequent suspension of the powers of the Board of Directors, the requirement relating to the declaration by Independent Directors is not applicable to the Company.

4- DIRECTOR RESPOSNSIBILITY STATEMENT:

In view of the ongoing Corporate Insolvency Resolution Process (CIRP] of the Company and the suspension of the powers of the Board of Directors pursuant to the provisions of the Insolvency and Bankruptcy Code, 2016, the Directors Responsibility Statement as required under Section 134(5] of the Companies Act, 2013 is not applicable to the Company.

4- DECLARATION BY BOARD AS PER REQUIREMENT OF SECTION 178 111:

In view of the ongoing Corporate Insolvency Resolution Process (CIRP] of the Company and the suspension of the powers of the Board of Directors pursuant to the provisions of the Insolvency and Bankruptcy Code, 2016, the declaration by board as per requirement of section 178(1] of the Companies Act, 2013 is not applicable to the Company.

4- SYSTEM OF PERFORMANCE EVALUATION OF THE BOARD. INDEPENDENT DIRECTORS AND COMMITTEES AND INDIVIDUAL DIRECTORS:

In view of the ongoing Corporate Insolvency Resolution Process (CIRP) of the Company and the consequent suspension of the powers of the Board of Directors, the Board has not carried out the performance evaluation of the Directors, Committees of the Board, Independent Directors, and the Board as a whole.

4- REGULATORY STATEMENT:

In conformity with Regulations of SEBI (Listing Obligation and Disclosure Requirement) 2015, the Cash Flow Statement for the year ended 31.03.2025 is annexed hereto. The equity shares of the Company are listed on the BSE Ltd. However, the listing of the shares of the Company is suspended due to the several non-compliances and financial crunch.

I- ANNUAL RETURN:

In view of the ongoing Corporate Insolvency Resolution Process (CIRP) of the Company and the consequent suspension of the powers of the Board of Directors, the website of the company is not functional as of now, however once the website of the company becomes functional the Annual Return pursuant to the provisions of Section 92 will be placed on website of the Company at

4- DEPOSITS:

The company has not invited, accepted or renewed any deposit within the meaning of Chapter V other than exempted deposit as prescribed under the provisions of the Company Act, 2013 and the rules framed thereunder, as amended from time to time. Hence there are no particulars to report about the deposit falling under Rule 8(5)(v) and (vi) of the Companies (Accounts) Rules, 2014.

4- CORPORATE GOVERNANCE:

Your Company practices a culture that is built on core values and ethical governance practices and is committed to transparency in all its dealings. A Report on Corporate Governance as per the Regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 forms part of this Annual Report as an Annexure-C.

4- DETAILS OF RELATED PARTIES TRANSACTIONS PURUSANT TO SECTION 188 fll OF THE COMPANIES ACT, 2013:

All related party transactions that were entered into during the financial year were on an arms length basis and were in the ordinary course of business. There are no materially significant related party transactions made by the company with related parties which may have potential conflict with the interest of the company at large. The Resolution professional draws your attention to notes to the financial statements for detailed related parties transactions entered during the year.

Accordingly, as per third proviso to Section 188(1) of the Act, required approvals of the Board/ Resolution professional or Members/ Shareholders have been obtained for such transactions. However, as part of good corporate governance, all related party transactions covered under Section 188 of the Act are approved by the Audit committee.

Details regarding Related Parties Transactions made by the company with Related parties during 2024-25 are mentioned in the Notes to the financial statements and forms part of this Annual report.

i- PARTICULARS OF THE EMPLOYEES:

Disclosure under the provisions of Section 197 of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel] Rules, 2014:

a] The ratio of the remuneration of each director to the median remuneration of the employees of the Company for the financial year.

- Not Applicable as company dont have any director with fixed monthly pay.

b] The percentage increase in the remuneration of each director, Chief Executive Officer, Chief Financial Officer and Company Secretary, if any in the financial year.

- During the FY 2024-25 there was nil (0%) increase in the remuneration of WTD, CFO and other Non-Executive Directors.

c] The percentage increase in the median remuneration of employees in the financial year.

- Average increase is 0% for the F.Y. 2024-25.

d] The number of permanent employees on the rolls of the Company as on 31.03.2025.

- 02 (Two]

e] Average percentile increase already made in the salaries of employees other than the managerial personnel in the last financial year and its comparison with the percentile increase in the managerial remuneration and justification thereof and point out if there are any exceptional circumstances for increase in the managerial remuneration.

- Average 0% increase in salaries of Employees and 0% increase in Managerial Remuneration during F.Y. 2024-25. As there is no increment in remuneration of managerial person during the year, explanation is not required to be given.

f] Affirmation that the remuneration is as per the remuneration policy of the company.

- The Companys remuneration policy is driven by the success of the Company during the year under review. The Company affirms that the remuneration is as per remuneration policy of the Company.

g] The names of the top ten employees in terms of remuneration drawn.

- Not Applicable as there is no employee in the company except Whole time Director and CFO and no remuneration was provided to them during the year. Therefore, declaration regarding relatives of director is also not applicable.

i- COMPLIANCE OF APPLICABLE SECRETARIAL STANDARDS:

The Company has tried to comply at its best with the provisions of Secretarial Standards (I & II] issued by the Institute of Company Secretaries of India and approved by the Central Government under section 118(10] of the Companies Act, 2013.

4- PREVENTION OF INSIDER TRADING:

Your company has adopted the Code of Conduct on Prohibition of insider trading and Code of Conduct for Directors/ Resolution professional and Senior Management Personnel for regulating the dissemination of Unpublished Price Sensitive Information and trading in security by insiders.

4- INDUSTRIAL RELATIONS fHUMAN RESOURCES!:

During the period under review, the personal and industrial relations with the employees remained cordial in all respects. The management has always carried out systematic appraisal of performance and imparted training at periodic intervals. The Company recognizes talent and has judiciously followed the principle of rewarding performance.

In order to prevent sexual harassment of women at work place a new act The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal] Act, 2013 has been notified on 9th December, 2013. Under the said Act every company is required to set up an Internal Complaints Committee to look into complaints relating to sexual harassment at work place of any women employee.

The summary of sexual harassment complaints during the financial year is as follows:

Particulars	(In Numbers)
Number of complaints of sexual harassment received	0
Number of complaints disposed of during the year	0
Number of cases pending for more than 90 days	0

The Company is not employing more than 4 women employees So, this policy is not applicable to the Company.

4- EMPLOYEES STOCK OPTION PLAN:

The Company has not provided stock options to any employee.

4- MATERNITY BENEFIT:

The Company declares that it has duly complied with the provisions of the Maternity Benefit Act, 1961. All eligible women employees have been extended the statutory benefits prescribed under the Act, including paid maternity leave, continuity of salary and service during the leave period, and postmaternity support such as nursing breaks and flexible return-to-work options, as applicable. The Company remains committed to fostering an inclusive and supportive work environment that upholds the rights and welfare of its women employees in accordance with applicable laws.

The summary of maternity benefit-related records for the financial year is as follows:

Particulars	(In Numbers)
Number of women employees working	0
Number of women employees eligible for Maternity Benefit	0
Number of women employees who availed Maternity Benefit	0

i- ACKNOWLEDGEMENTS:

The Resolution professional place on record his sincere thanks to bankers, business associates, consultants, and various Government Authorities for their continued support extended to your Companies activities during the year under review. The Resolution professional also acknowledges gratefully the shareholders for their support and confidence reposed on your Company.

Date: 25 th August, 2025 Place: Ahmedabad	On Behalf of the Board of Directors of For, DHARTI PROTEINS LIMITED Dharti Proteins Limited
	Navmchandra Gandhi) Resolution Professional (RP) (REG. NO. IBB1/1PA-002/1P-N00670/2018-2019/12036)