To
The Members of
GOLDEN TOBACCO LIMITED
Opinion
Report on the Audit of Standalone Financial Statements
We have audited the accompanying standalone financial statements of Golden Tobacco
Limited ("the Company"), which comprises of Balance Sheet as at March 31,
2021, the Statement of Profit and Loss, Other Comprehensive Income, the Statement of
Changes in Equity and the Statement of Cash Flow 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 standalone 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 with the Indian Accounting Standards prescribed under Section 133 of
the Act read with 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 31,2021, its profit, other comprehensive
income, changes in equity and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified
under Section 143(10) of the Act. Our responsibilities under those Standards are further
described in the 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 (ICAI) together with the
ethical requirements that are relevant to our audit of the standalone financial statements
under the provisions of the Act and the Rules made thereunder, and we have fulfilled our
other ethical responsibilities in accordance with these requirements and the Code of
Ethics.
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.
Material uncertainty related to Going Concern
Without qualifying, we draw attention to note 40 regarding the standalone financial
statements of the Company having been prepared on a going concern basis which contemplates
the realization of assets and satisfaction of liabilities in the normal course of
business. The Company has been incurring losses for the past few years and has accumulated
loss of Rs.22,692.95 lakhs as on March 31, 2021 and also liabilities exceed assets. As
explained by the management that the Companys business performance will improve
especially in the Realty Business segment in view of very valuable land bank/development
rights held. Accordingly, these standalone financial statements have been prepared on a
going concern basis.
Emphasis of Matter :
We draw attention to note no 32(F) of the standalone financial statements with regards
to Management assessment, inter-alia, realisability of Inventories of Rs.1074.94 lakhs,
trade receivable of Rs.30.11 lakhs and Financial Investments of Rs.72.67 lakhs due to
recent re-surge in COVID-19 pandemic outbreak. The management apart from considering the
internal and external information upto the date of approval of these standalone financial
statements, the management has also performed sensitivity analysis on the assumptions used
and based on current indicators of future economic conditions, the management expects to
recover the carrying amount of these assets.
The impact of the global health pandemic may be different from that estimated as at the
date of approval of these standalone financial statements. Considering the continuing
uncertainties, the management is closely monitoring the material changes, if any, to
future economic conditions.
Our Opinion is not modified in respect of this matter
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. These matters
were addressed in the context of our audit of the financial statements and we do not
provide a separate opinion on these matters.
| Key Audit Matters |
How our audit addressed the key audit matter |
| Advances given for Development Rights (as described in note no. 5.2 and
36(b) of the standalone financial statements) |
| Advances given aggregating to Rs.16001.73 Lakhs towards development rights in respect
of the land situated on which construction activity is yet to start on the land situated
at Chhatarpur, New Delhi. Our audit focused on this area because the assessment of
recoverable/realisable value of the aforesaid asset requires management to make a number
of key judgements and estimates with respect to the future performance and profitability
of the realty project which involves judgements and estimates on future growth rates,
discount rates, etc. Accordingly, Impairment assessment of the Companys realty project
has been considered as a key audit matter |
We assessed and tested the design and the operating effectiveness of the key controls
that management has established to support the review and approval of the model design,
key model inputs and valuation. |
|
We relied on the appropriateness of the valuations as verified by the expert and
relied upon by the auditors being a technical matter. |
| Legal disputes pertaining to various Companys properties and other
disputed claims (as described in note no. 36 of the standalone financial statements and
clause 1(c) of Annexure A of the Independent Auditors Report) |
| The Company is involved in certain legal proceedings from the various Government and
other authorities. Management judgement is involved in assessing the accounting for
claims, and in particular in considering the probability of a claim being successful and
we have accordingly designated this as a focus area of the audit. The risk related to the
claims is mainly associated with the completeness of the disclosure, and the completeness
of the provisions in the standalone financial statements. |
In response to the risk of completeness of the disclosures and the completeness of the
provisions in the standalone financial statements, we obtained external confirmations from
Companys legal advisors. We discussed the cases with management, and reviewed
correspondence and other documents exchanged between Company and the other parties
involved in the disputes. |
|
We read the minutes of the board meetings, and inspected the companys legal expenses,
in order to ensure all cases have been identified. We tested provisions recorded in the
accounting records and reviewed the disclosures for completeness based on our procedures
detailed above. |
Information Other than the Standalone Financial Statements and Auditors report thereon
The Companys Board of Directors is responsible for the preparation of other
information. The Other information comprises the information included in the Management
Discussion and Analysis, Boards Report including Annexure to the Board report, Corporate
Governance report and Shareholders information, but does not include the standalone
financial statement and our auditors report thereon.
Our opinion on the standalone 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 standalone financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially
inconsistent with the standalone financial statements or our knowledge obtained during the
course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we required to report that fact. We have nothing
to report in this regard.
Responsibilities of Management and those charged with Governance for the Standalone
Financial Statements
The Companys Board of Directors is responsible for the matters stated in section
134(5) of the Act with respect to the preparation of these standalone financial statements
that give a true and fair view of the financial position, financial performance (including
other comprehensive income), changes in equity 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
(Account) Rules, 2014.
This responsibility also includes maintenance of adequate accounting records in
accordance with the 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 true and fair view and are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Management 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 management
either intends to liquidate the Company or to cease operations, or has no realistic
alternative but to do so.
The Board of Directors are also responsible for overseeing the Companys financial
reporting process.
Auditors Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial
statements 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 standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional scepticism 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 audit procedures that are appropriate in the circumstances. Under Section 143(3)(i)
of the Act, we are also responsible for expressing our opinion on whether the Company has
adequate internal financial control 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 the 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 entitys
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 standalone 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 entity to cease to
continue as a going concern.
• Evaluate the overall presentation, structure and content of the standalone
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 standalone 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 and qualitative factors in (i) planning the scope of our audit
work and in evaluating the results of our 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.
From the matters communicated with those charged with governance, we determine those
matters that were of most significance in the audit of the financial statements of the
current period and are therefore the key audit matters. We describe these matters in our
auditors report unless law or regulation precludes public disclosure about the matter or
when, in extremely rare circumstances, we determine that a matter should not be
communicated in our report because the adverse consequences of doing so would reasonably
be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
1. Pursuant to the Companies (Auditors Report) Order, 2016 ("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" a statement on the matters specified in
paragraphs 3 and 4 of the Order.
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 our knowledge 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 and records.
(c) The Balance sheet, the Statement of Profit & Loss, Other Comprehensive Income,
Statement of Changes in Equity and the Cash Flow Statement dealt with by this Report are
in agreement with the books of account.
(d) In our opinion, the aforesaid standalone financial statements comply with the
Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the
Companies (Account) Rules, 2014.
(e) On the basis of the written representation received from the directors as on March
31, 2021 taken on records by the Board of Directors, none of the directors are
disqualified as on March 31, 2021 from being appointed as a Director in terms of Section
164(2) of the Act.
(f) With respect to the adequacy of the internal financial controls over financial
reporting of the Company and the operating effectiveness of such controls, refer to our
separate Report in Annexure "B".
(g) With respect to the other matters to be included in the Auditors Report in
accordance with the requirements of Section 197(16) of the Act, as amended:
In our opinion and to the best of our information and according to the explanations
given to us, the remuneration paid by the Company to its directors during the year is in
accordance with the provisions of Section 197 of the Act.
(h) With respect to the matters to be included in the Auditors report in accordance
with the 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 standalone financial statements. [Refer Note No.34 of the standalone
financial statements]
ii. The Company did not have any long-term contracts including derivative contracts for
which there were any material foreseeable losses.
iii. There were no amounts, including unpaid dividend declared in the year 1994-95 of
Rs.71.15 Lakhs (based on the expert opinion obtained in this regard) which were required
to be transferred to the Investor Education and Protection Fund by the Company during the
year ended March 31, 2021.
|
For Bagaria & Co. LLP |
|
Chartered Accountants |
|
Firm Regn No: 113447W/W-100019 |
|
Vinay Somani |
| Place : Mumbai |
Partner |
| Date : June 29, 2021 |
Membership No: 143503 |
|
UDIN : 21143503AAAAKH3128 |
"Annexure A"
(Referred to in paragraph 1 under "Report on Other Legal and Regulatory
Requirements" section of our report to the Members of Golden Tobacco Limited of even
date)
On the basis of such checks as we considered appropriate and according to the
information and explanations given to us during the course of our audit, we state that:
1.a) The Company has maintained proper records showing full particulars, including
quantitative details and situation of Property, Plant and Equipment.
b) During the year, the Company has carried out physical verification of its Property,
Plant and Equipment. The verification was in accordance with a phased programme which, in
our opinion, is considered reasonable having regard to the size of the Company and nature
of its assets. No material discrepancies were noticed on such verification except certain
Plant and Equipment having original cost of Rs. 1,765.70 Lakhs and no carrying amount
(fully depreciated) as at March 31, 2021 lying with third party which could neither be
physically verified nor confirmed in view of dispute with the said party.
c) Based on the verification and examination of records, title deeds of the immovable
properties are in the name of the Company. However, there are certain disputes on the
Companys immovable properties which have been summarised below:
| Location of the Property |
Nature |
Carrying Value as at March 31, 2021 in Lakhs |
Remarks |
Reference to Note no. in the accompanying financial statements |
| Vile Parle- Mumbai |
Stock in Trade - Immovable Property |
12.43 |
Title deeds is lying in Escrow account/ restraining order by Gujarat High Court/
Honble Bombay High Court |
36(a) (i) & (ii) |
| Vadodara |
Property, Plant and Equipment- Land and Building |
426.99 |
(a) Filing of form in respect of satisfaction of charge is pending |
2(f) and 39(b) |
|
|
|
(b) Besides, dispute with Gujarat Government regarding unutilised land having carrying
value of Rs.215.65 lakhs |
|
| Dhanot-Mahsana (Gujarat) |
Property, Plant and Equipment- Land and Building |
1.61 |
Filing of form in respect of satisfaction of charge is pending |
39(b) |
| Guntur |
Stock in Trade - Immovable Property |
0.03 |
Land claimed by WAQF Board |
36(c) |
| Flat at Mumbai |
Property, Plant and Equipment- Land and Building |
27.63 |
In the wrongful possession of the family member of an ex- employee for a long time.
The Company is pursuing litigation so that the flat can be vacated at the earliest and
original sale agreement is lying with the Magistrate Court- Andheri, Mumbai. |
2(d) |
2. The inventories of the Company have been physically verified by the management at
reasonable intervals during the year. No material discrepancies were noticed on such
physical verification.
3. During the year, the Company has not granted any loans, secured or unsecured to
companies, firms, Limited Liability Partnership or other parties covered in the register
maintained under Section 189 of the Act. Therefore, Para 3 (iii) of the Order is not
applicable to the Company.
4. In our opinion and according to the information and explanations given to us, the
Company has complied with the provisions of Section 185 and 186 of the Act with respect to
the loans given and investments made and security provided.
5. According to the information and explanations given to us and based on the expert
opinion obtained, no deposits within the meaning of directives issued by RBI (Reserve Bank
of India) and Sections 73 to 76 or any other relevant provisions of the Act and rules
framed thereunder have been accepted by the Company.
6. According to the information and explanations given to us, the maintenance of cost
records has not been prescribed by the Central Government under Section 148(1) of the Act
for any of the products manufactured by the Company. Therefore, Para 3 (vi) of the Order
is not applicable to the Company.
7. a) The Company is generally regular in depositing undisputed statutory dues
including provident fund, employees state insurance, income tax, sales-tax, service tax,
goods and service tax (GST), duty of customs, duty of excise, value added tax, cess and
any other material statutory dues applicable to the Company with the appropriate
authorities except the following :
| Nature of Dues |
Amount Involved- Rs.in lakhs |
Delays in Days |
| Provident Fund |
43.33 |
16 to 132 |
| Tax Deducted at Source other than Salary |
12.45 |
13 to 82 |
| GST |
66.23 |
21 to 23 |
| Employees State Insurance (ESIC) |
6.31 |
16 to 167 |
No undisputed amounts payable in respect of the aforesaid statutory dues were
outstanding as at the last day of the financial year for more than six months from the
date they became payable except Entry Tax of various states including interest thereon
aggregating to Rs.6402.52 Lakhs, Excise Duty and interest thereon aggregating to Rs.441.06
Lakhs, Interest on GST Rs.302.92 Lakhs, Interest on Excise Rs.2.51 Lakhs and Surcharge on
VAT Rs.2.73 Lakhs.
b) According to the records of the Company, there are no dues of income tax or sales
tax or service tax or duty of customs or duty of excise, goods and service tax or value
added tax which have not been deposited on account of any dispute, except the following:
| Name of the Statute |
Nature of Dues |
Period to which it relates |
Disputed amount (Gross) Rs. in Lakhs |
Amount Deposited Rs. in Lakhs |
Forum where Dispute is pending |
| The Jammu & Kashmir Value Added Tax Act 2005 |
Value Added Tax |
2009-10 |
3.82 |
3.82 |
Assessing Officer |
| The Uttar Pradesh Value Added Tax Act, 2008 |
|
2007-08 |
35.82 |
35.82 |
Commissioner Sales Tax |
| The Central Sales Tax Act,1956 |
Central Sales Tax |
2015-16 |
39.61 |
0.95 |
Dy. Commissioner of Commercial Tax- Appeal Vadodara |
| 2016-17 |
74.59 |
- |
| 2017-18 |
163.68 |
- |
| Income Tax Act 1961 |
Income Tax |
A.Y.1996-97 A.Y. 2018-19 |
142.44 814.31 |
- |
Assessing Officer Writ Petition filed before Honble Bombay High Court |
| Name of the Statute |
Nature of Dues |
Period to which it relates |
Disputed amount (Gross) Rs.in Lakhs |
Amount Deposited in Lakhs |
Forum where Dispute is pending |
| The Central Excise Act, 1944 |
Excise Duty and Service Tax |
1979, 1997 and 1998 |
308.33 |
308.40 |
Supreme Court of India |
|
|
2000,2003 and 2004 |
15,135.10 |
- |
Various High Courts |
|
|
1983, 1994, 1995, 1999, 2002, 2003, 2007 and 2011 |
220.55 |
33.41 |
The Customs, Excise, Service Tax Appellate Tribunal |
|
|
1979 to 2011 |
1317.21 |
26.10 |
Commissioner of Central Excise-Appeal |
8. During the year or in the recent past, the Company has not taken any loan from
banks, financial institution, and government or debenture holders.
9. During the year, the Company has not raised any money by way of initial public offer
or further public offer and term loan. Therefore, Para 3 (ix) of the Order is not
applicable to the Company.
10. During the course of our examination of the books and records of the Company,
carried out in accordance with the generally accepted auditing standards in India and
according to the information and explanations given to us, we have neither come across any
instance of fraud by officers or employees of the Company, noticed or reported during the
year, nor have we been informed of such case by the management.
11. In our opinion and to the best of our information and according to the explanations
given to us, the Company has paid/provided for managerial remuneration in accordance with
the requisite approvals mandated by the provisions of Section 197 read with Schedule V to
the Act.
12. In our opinion, the Company is not Nidhi Company. Therefore, Para 3 (xii) of the
Order is not applicable to the Company.
13. All transactions with the related parties are in compliance with Section 177 and
188 of Act and the details have been disclosed in the Financial Statements (Refer note no.
37) as required by the applicable accounting standards.
14. During the year, the Company has not made any preferential allotment or private
placement of shares or fully or partly convertible debentures or in the recent past.
15. The Company has not entered into any non-cash transactions with directors or
persons connected with him under Section 192 of the Act. Therefore, Para 3 (xv) of the
Order is not applicable to the Company.
16. The Company is not required to be registered under Section 45 IA of the Reserve
Bank of India Act, 1934. Therefore, Para 3 (xvi) of the Order is not applicable to the
Company.
|
For Bagaria & Co. LLP |
|
Chartered Accountants |
|
Firm Regn No: 113447W/W-100019 |
|
Vinay Somani |
| Place : Mumbai |
Partner |
| Date : June 29, 2021 |
Membership No: 143503 |
|
UDIN : 21143503AAAAKH3128 |
‘Annexure B
Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section
143 of the Act
We have audited the internal financial controls over financial reporting of Golden
Tobacco Limited ("the Company") as of March 31, 2021 in conjunction with our
audit of Company for the year ended on that date
Managements Responsibility for Internal Financial Controls
The Companys management is responsible for establishing and maintaining internal
financial controls 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 (ICAI). These responsibilities
include the design, implementation and maintenance of adequate internal financial controls
that were operating effectively for ensuring the orderly and efficient conduct of its
business, including adherence to companys policies, the safeguarding of its assets, the
prevention and detection of frauds and errors, the accuracy and completeness of the
accounting records, and the timely preparation of reliable financial information, as
required under the Act.
Auditors Responsibility
Our responsibility is to express an opinion on the Companys internal financial
controls over financial reporting based on our audit. We conducted our audit in accordance
with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting
(the "Guidance Note") and the Standards on Auditing deemed to be prescribed
under Section 143(10) of the Act to the extent applicable to an audit of internal
financial controls, both applicable to an audit of internal financial controls and both
issued by the ICAI. Those Standards and the Guidance Note require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether adequate internal financial controls over financial reporting was established and
maintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of
the internal financial controls system over financial reporting and their operating
effectiveness. Our audit of internal financial controls over financial reporting included
obtaining an understanding of internal financial controls over financial reporting,
assessing the risk that a material weakness exists, and testing and evaluating the design
and operating effectiveness of internal control based on the assessed risk. The procedures
selected depend on the auditors judgement, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion on the Companys internal financial controls system
over financial reporting.
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 authorisations of management and directors of the company;
(3) provide reasonable assurance regarding prevention or timely detection of
unauthorised acquisition, use, or disposition of the companys assets that could have a
material effect on the financial statements and
(4) also provide us reasonable assurance by the internal auditors through their
internal audit reports given to the Company from time to time.
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, the Company has broadly, 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, 2021, 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 Bagaria & Co. LLP |
|
Chartered Accountants |
|
Firm Regn No: 113447W/W-100019 |
|
Vinay Somani |
| Place : Mumbai |
Partner |
| Date : June 29, 2021 |
Membership No: 143503 |
|
UDIN : 21143503AAAAKH3128 |
+91-9892691696
