Harig Crankshafts Ltd Auditor Reports

To, The Members of Harig Crankshafts Limited

Report on the Audit of the Standalone Financial Statements

Disclaimer of Opinion

We were engaged to audit the accompanying standalone financial statements of Harig Crankshafts Limited (the Company), which comprise the Balance Sheet as at 31^st March 2024, the Statement of Profit and Loss (including Other Comprehensive Income), the Cash Flow Statement and Statement of Changes in Equity for the year then ended, and a summary of the significant accounting policies and other explanatory information.

We do not express an opinion on the accompanying financial statements of Harig Crankshafts Limited. Because of the significance of the matters described in the Basis for Disclaimer of Opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion as to whether these standalone financial statements give the information required by the Companies Act, 2013 (the Act) in the manner so required and gives a true and fair view in conformity with the Indian Accounting Standards (Ind AS) specified under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, of the state of affairs of the Company as at 31^st March 2024, and its profit (including other comprehensive income), its cash flows and the changes in equity for the year ended on that date.

Basis for Disclaimer of Opinion

The NCLT, vide its order dated 31^st March, 2023 ("Insolvency Commencement Date") initiated the Corporate Insolvency Resolution Process ("CIRP") of the Company under the Insolvency & Bankruptcy Code, 2016 (hereinafter referred to as code). The said NCLT Order also records the appointment of Mr. Saurabh Chawla as the Interim Resolution Professional ("IRP") in accordance with Section 16 of the Code. The NCLT vide its Order dated 17^th April, 2024 approved the resolution plan submitted by M/s Palika Towns LLP (successful resolution applicant) for insolvency resolution of Harig Crankshafts Limited. In line with the said order of NCLT and as per the terms of resolution plan the new board of directors has been constituted on 17^th May 2024 by the successful resolution applicant.

As explained to us, the company was not in operation since the beginning of FY 2011-2012 and the company was not having any employee on its payroll who can take care the financial records of the company. As explained to us, the newly constituted board of directors of the company have made all practical and reasonable efforts to gather details to prepare these financial statements, despite various challenges and complex circumstances. It has been further explained that the accompanying financial statements have been prepared by the accounting professionals engaged by the newly constituted board of the company. The financial statement for the FY 2023-24, have been prepared on the basis of the trial balance for the period ended March 31, 2024 which is on the basis of the carrying balance of assets and liabilities of the company as at March 31, 2023 and further changes made in it in accordance with CIRP separate bank account maintained by the IRP during the year.

Prior to the commencement of CIRP, the Board of Directors, whose executive powers were subsequently suspended during the CIRP, had oversight on the management of the affairs of the Company together with the KMPs. Thus, the new board does not assure accuracy and reliability of the opening balances as at 1st April 2023. The primary purpose of preparing the financial statements is for the compliance with the provisions of the Companies Act, 2013, the rules and regulations framed thereunder ("Act").

In view of above, we draw attention to:

a. The company has not filed Income Tax Return from Assessment Year 2012-13 onwards. Further, the company has not deducted TDS (Tax Deductible at Source) required to be deducted on various payment to consultants made by the company during the current financial year in relation to CIRP which was substantially reimbursed by the Financial creditors, as required by section 194J of the Income Tax Act, 1961. Thus, we are unable to obtain sufficient appropriate audit evidence regarding the companys compliance with tax regulations, and any related financial impacts thereof on the financial statements.

b. The company has not filed its quarterly financial results with the stock exchanges for the current financial year as well as for previous financial years as required under regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. Further, we are unable to obtain sufficient appropriate audit evidence regarding the financial impact on account of noncompliance with the relevant rules and regulations of Securities and Exchange Board of India (SEBI) and Bombay Stock Exchange (BSE).

c. The company has not filed Annual Financial Statements for previous years with registrar of companies. Further, we are unable to obtain sufficient appropriate audit evidence regarding the financial impact on account of non-compliance with the other relevant corporate laws.

d. The reconstituted Board of Directors of the company has appointed Statutory Auditors for the FY2011-12 to FY2025-26 in its Board meeting held on 15^th Oct 2024. However, the said appointment is yet to be approved by shareholders in the Annual General Meeting (AGM) of the Company as the AGM was not convened up to the date of signing of the financial statements.

e. We have not been provided sufficient information and proofs regarding the existence and valuation of Plant, Property and Equipments (PPE) as disclosed in note 3 of the accompanying financial statements amounting to Rs. 3161934.72 Hundreds as on 31^st March 2024 except for the leasehold land having carrying value of Rs. 24735.26 Hundreds as on 31^st March 2024. Further, we have been unable to perform alternate audit procedures to obtain sufficient appropriate audit evidence.

f. Also, the company has not made the assessment for impairment of assets as required by Ind AS 36 "Impairment of Assets".

g. We have not been provided Property, Plant & Equipment register showing item wise details of assets, its location, quantities, cost of acquisition, date of acquisition, useful life, depreciation rate etc. The company has computed depreciation on the existing rate of depreciation on the WDV of the full block taken together the individual assets in the Block. Hence, we are unable to comment on the same.

h. We are unable to satisfy ourselves by performing alternative procedures regarding the inventory quantities held and valuation as at 31^st march 2024, as per SA 501 Audit Evidence - Specific Consideration for Selected items. Therefore, we are unable to conclude whether inventories of Rs.

76430.55 Hundreds as disclosed in note 5 of the accompanying financial statements as on 31^st March, 2024 exists.

i. As referred to in note 9 of the accompanying financial statements, We have not been provided with the bank statements for bank accounts maintained by the Company having a carrying amount of Rs. 13134.84 Hundreds as disclosed in the accompanying financial statements as on 31^st March, 2024. Further, regarding the balance of Rs. 49.14 Hundreds held in the bank account maintained with Central bank of India, the reconstituted Board of Directors of the company is not the authorized signatory.

j. As referred to in note 9 of the accompanying financial statements, the company has disclosed cash balance of Rs. 31096.39 Hundreds. However, the reconstituted board has stated that, based on their review, no such cash balance is in existence. The amount has been carried forward solely due to its appearance in the preceding years financial statements, without substantiating evidence for the current year. The same will be written-off in the the succeeding financial years. Hence, we are unable to express any opinion regarding the same.

k. We have been unable to obtain confirmations from suppliers as regarding the balances outstanding in respect of Advances given to them amounting to Rs. 10641.29 Hundreds as disclosed in note 5 of the accompanying financial statements as on 31^st March, 2024.

l. With regards to the amount deposited with statutory authorities amounting to Rs. 71581.56 Hundreds in aggregate as disclosed in note 5 of the accompanying financial statements as on 31^st March, 2024, no satisfactory evidence has been provided to us.

m. With regards to the other deposits and advances as disclosed in the accompanying financial statements amounting to Rs. 78967.20 Hundreds as disclosed in note 5 of the accompanying financial statements as on 31^st March, 2024, no explanation and satisfactory audit evidence have been provided to us.

n. The Company does not have details regarding balances of related parties and transactions between related parties. Due to the unavailability of required details, we are unable to ascertain the compliance with Ind AS 24 and other disclosure requirements of Schedule III of the Companies Act, 2013 (the Act).

o. The company has not complied with the relevant reporting requirements of schedule III of the Companies Act, 2013 and various Indian Accounting Standards (Ind AS). For example, the company has not provided the disclosure regarding the default made by the company in repayment of loan and payment of interest thereon, relevant disclosures as require by Ind AS 10 "Employee Benefits", Ind AS 24 "Related Party Disclosures", etc.

p. We have not been provided loan statement and other supporting documents with regards to the Borrowings taken by the company amounting to Rs. 4318376.15 Hundreds in aggregate as disclosed in the note 17 of the accompanying financial statements as on 31^st March, 2024. Further, no interest has been provided for in the Books of accounts on these loans. Also, We are unable to perform further alternate audit procedures to obtain sufficient and appropriate audit evidence.

q. The details with respect to Trade payables amounting to Rs. 451239.54 Hundreds, Security deposits - Distributions amounting to Rs. 12611.58 Hundreds and other non-current liabilities amounting to Rs. 345471.48 Hundreds as appearing in the Note No. 14 of the financial statements are not available with the company. Hence, we are unable to comment on the same as no evidence are available with the company.

r. As regards to the Provisions for gratuity and Leave Encashments amounting to Rs. 87371.18 Hundreds in aggregate, referred in note 15 of the accompanying financial statements, the balances are brought forwarded from preceding year. The company is not in operation since many years and details of employees are not available. Relevant claims for the said amount are not expected to be lodged against the company. Hence, we are not able to comment on the same.

s. Classification of assets and liabilities as current or noncurrent as per the Companys normal operating cycle and other criteria set out in the Schedule III to the Act has not been done. All assets and liabilities have been carried on in the financial statement as they were appearing in the financial statement of the preceding year.

Information other than the Financial Statements and Auditors Report thereon

The Companys Board of Directors are responsible for the other information. The other information comprises the information included in the Annual Report, but does not include the standalone financial statements and our auditors report thereon. The Annual Report is expected to be made available to us after the date of this auditors report.

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 identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

When we read the Annual Report, if we concluded that there is a materially misstatement therein, we are required to communicate the matter to those charged with governance.

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 Companies Act, 2013 ("the Act") with respect to the preparation of these standalone Ind AS financial statements that gives a true and fair view of the financial position including other comprehensive income, cash flows and changes in equity of the Company in accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards (Ind As) prescribed under section 133 of the Act.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements 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 of the standalone Ind AS financial statements that gives a true and fair view and are free from material misstatements, whether due to fraud or error.

The Companys Board of Directors is also responsible for assessing the companys ability to continue as a going concern and whether the use of the going concern basis of accounting is appropriate as well as disclosing, if applicable, matters relating to going concern.

Auditors responsibilities for the Audit of the Financial Statements

Our responsibility is to conduct an audit of the standalone financial statements in accordance with the Standards on Auditing and to issue an auditors report thereon.

However, because of the matters described in the Basis for Disclaimer of Opinion section of our report, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these Standalone Financial Statements.

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 ethical responsibilities in accordance with these requirements and the ICAIs Code of Ethics.

Report on Other Legal and Regulatory Requirements

As required by the Companies (Auditors Report) Order, 2020 ("the Order") issued by the Central Government of India in terms of sub-section (11) of section 143 of the Act, we give in the annexure a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.

As required by Section 143(3) of the Act, we report that:

a. As described in the Basis for Disclaimer of Opinion paragraph, we sought but were unable to obtain all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit.

b. The Company has maintained books of account however, due to conditions and the possible effects of the matter described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether proper books of account (i.e. correctness/completeness etc. of the books) as required by law have been kept by the company.

c. Due to conditions and the possible effects of the matter described in the Basis for Disclaimer of Opinion paragraph, We are unable to state whether the Balance Sheet, Statement of Profit and Loss, Statement of change in equity and Cash Flow Statement dealt with by this report are in agreement with the books of account;

d. Due to the possible effects of the matter described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether the aforesaid Ind AS financial statements comply with the Accounting Standards under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2014 as amended.

e. Due to the possible effects of the matter described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether any of the directors is disqualified as on 31^st March, 2024 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 Control with reference to Financial Statements of the Company and the operating effectiveness of such controls, refer to our separate Report in "Annexure B".

g. With respect to the matter to be included in the Auditors Report under section 197(16), due to the possible effects of the matter described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether any remuneration has been paid by the Company to its directors during the current year.

h. With respect to the other 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) Due to the possible effects of the matters described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether the Company has no pending litigations which would impact its financial position.

ii) Due to the possible effects of the matters described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether the Company did not have material foreseeable losses on long term contracts including derivative contracts.

iii) Due to the possible effects of the matters described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether there are any amounts required to be transferred to the Investors Education and Protection fund.

iv) a) Due to the possible effects of the matters described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether, any 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;

b) ) Due to the possible effects of the matters described in the Basis for Disclaimer of Opinion paragraph, we are unable to state whether, any funds have been received by the company from any person(s) or entity(ies), including foreign entities ("Funding Parties"), with the understanding, whether 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

c) Due to the possible effects of the matter described in the Basis of Disclaimer of Opinion paragraph, we are unable to state that the representations under sub-clause (i) and (ii) of rule 11(e), as provided under (a) and (b), contain any material misstatement or not.

v) No dividend has been declared and paid during the year by the company.

vi) Based on our examination which included test checks and information given to us, the Company has used accounting softwares for maintaining its books of account, which did not have a feature of recording audit trail (edit log) facility throughout the year for all relevant transactions recorded in the respective softwares, hence we are unable to comment on audit trail feature of the said software.

Referred to in ‘Report on Other Legal & Regulatory Requirement of our report of even date to the members of ‘The Company for the year ended 31^st March, 2024

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. In absence of requisite information, we are unable to comment whether the company has maintained proper records of Property, Plant & Equipments or not.

b. In absence of requisite information, we are unable to comment whether the Property, Plant & Equipments have been physically verified by the management or not.

c. with respect to immovable property disclosed in financial statements as a part of property, plant and equipment and based on the examination of other documents provided to us, we report that, the company has no freehold immovable property. Further, the company has registered Leasedeed of Leasehold Land in its name.

d. The company has not revalued any of its Property, Plant and Equipment (Including Right of use Assets) and intangible assets during the year.

2. a. In absence of requisite information, we are unable to comment whether Physical verification of inventory, have been conducted or not and whether the company has maintained proper records of inventory or not.

b. In absence of requisite information, we are unable to comment whether the company has been sanctioned any working capital facility from the banks or financial institutions or not.

3. In absence of requisite information, we are unable to comment whether the company has granted any fresh loans, secured or unsecured, to companies, firms, limited liability partnership or other parties or not. Accordingly, we are not able to conclude whether the provision of clause 3 (iii)(a-f) of the Order are applicable to the company or not.

4. In absence of requisite information, we are unable to comment whether the Company has complied with the provisions of Sections 185 and 186 of the Act, to the extent applicable, in respect of grant of loans, making investments and providing guarantees and securities during the year, as applicable.

5. In absence of requisite information, we are unable to comment whether the company has not accepted any deposits or which are deemed to be deposits covered under section 73 to 76 of the companies Act, 2013.

6. According to the information and explanations provided to us, The company is not falling under the threshold limit of companies reporting to maintain cost audit prescribed by central government under section 148(1) of the Companies Act, 2013 during the course under audit.

7. i. In absence of requisite information, we are unable to comment whether the company is regular in depositing undisputed statutory dues including Goods and Services Tax, provident fund, employees state insurance, income-tax, sales-tax, service-tax, duty of customs, duty of excise, Value added Tax, Cess and any other statutory dues applicable to the company with appropriate authorities. Further, In absence of requisite information, we are unable to comment whether there are undisputed amounts payable in respect of Income Tax, Goods and Service Tax, and other material statutory dues in arrears as at March 31, 2024 for a period of more than six months from the date they became payable.

ii. In absence of requisite information, we are unable to comment whether there are material dues including income-tax, Goods and services tax, or cess which have not been deposited with the appropriate authorities on account of any dispute. Details of disputed statutory dues, if any, are not available.

8. In absence of requisite information, we are unable to comment whether there are any transaction, which have not been recorded in the books of account, have been surrendered or disclosed as income during the year in the tax assessment under the Income Tax Act, 1961.

9. The company has defaulted in repayment of loan or other borrowings taken from the Bank and Other Lenders. As the requisite informations are not available, hence we are not able to provide details as per clause 9(a-f) of the Order.

10. a. The Company has not raised any money by way of initial public offer or further public offer including debt instruments during the year.

b. The Company has not made any preferential allotment or private placement of shares or convertible debentures (fully, partially or optionally convertible) during the year.

11. a. In absence of requisite information, we are unable to conclude whether any fraud by the company or any fraud on the company has been noticed or reported during the year.

b. No report under sub-section (12) of section 143 of the Companies Act 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. In the absence of requisite information, we are unable to conclude whether the Company has received any whistle-blower complaints during the year.

12. The company is not a Nidhi Company. Therefore, clause (xii) is not applicable on the company.

13. In absence of requisite information, we are unable to comment on whether the transactions with the related parties are in compliance with section 177 and section 188 of the Companies act, 2013.

14. i. The company has not implemented an internal audit system that commensurate with the size and nature of its business.

ii. The company has not appointed any Internal auditor, hence there are no reports available.

15. The company has not entered into any non-cash transactions with directors or persons connected with him during that year.

16. a. The company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934);

b. In our opinion, the company has not conducted any Non-Banking Financial or Housing Finance activities without a valid Certificate of Registration (CoR) from the Reserve Bank of India as per the Reserve Bank of India Act,1934;

c. In our opinion, the company is not a Core Investment Company (CIC) as defined in the regulations made by the Reserve Bank of India;

d. In absence of requisite information, we are unable to comment on whether the Group have any CIC as part of the group.

17. Based on the books of accounts examined by us, the company has not incurred cash losses during the current financial year. However, in previous financial year, the company has incurred a cash loss of Rs. 753.54 Hundreds.

18. There is no resignation of the statutory auditors during the year accordingly reporting under paragraph 3(xviii) of the order is not applicable to the company.

19. During the relevant financial year, the company was in the CIRP, Hence, we cant comment on the reporting requirement of this clause of CARO.

20. Based on the information and explanations given to us, the provision of section 135 of the Companies Act, 2013 is not applicable on the company. Hence, this clause is not applicable on the company.

21. In absence of requisite information, we are unable to conclude whether the company is required to prepare Consolidated financial statement.

Report on the Internal Financial Control under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 ("the Act")

We have audited the internal financial controls over financial reporting of HARIG CRANKSHAFTS LMITED as of March, 2024 in conjunction with our audit of the financial statements of the 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 statements criteria established by the company considering the essential components of internal control stated in the Guidance Note. 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 accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, 2013.

Auditors Responsibility

Our responsibility is to express an opinion on the Companys internal financial controls over financial statements 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 Standard on Auditing, issued by ICAI prescribed under section 143(10) of the Companies Act, 2013, 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 Institute of Chartered Accountants of India. 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 with reference to financial statements 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 with respect to financial statements and their operating effectiveness. Our audit of internal financial controls with respect to financial statements and their operating effectiveness of internal 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 judgment, including the assessment of the risk 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 with reference to financial statements.

Meaning of Internal Financial Controls Over Financial Reporting

A companys internal financial control with reference to financial statements is a process designed to provide reasonable reliability of financial reporting and the preparation of financial statements for external purpose in accordance with generally accepted accounting principles. A companys internal financial control with reference to financial statements 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 with reference to financial statements, 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 with reference to financial statements to future periods are subject to the risk that the internal financial controls with reference to financial statements 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 the compliance with the policies or procedures may deteriorate.

Opinion

The system of internal financial controls over financial reporting with regard to the Company were not made available to us to enable us to determine if the Company has established adequate internal financial control over financial reporting and whether such internal financial controls were operating effectively as at March 31, 2024.

We have considered the disclaimer reported above in determining the nature, timing, and extent of audit tests applied in our audit of the standalone financial statements of the Company, and the disclaimer has affected our opinion on the standalone financial statements of the Company and we have disclaimed the opinion on the standalone financial statements.

For M B Gupta & co.

Chartered Accountants

Firm Reg. No: 006928N

Sd/-

Mahesh Baboo Gupta

Partner

Membership No: 085469

Place:Noida

Date: 06-12-2024