To the Members of Hathway Bhawani Cabletel & Datacom Limited Report on the Audit of
the Standalone Financial Statements Opinion
We have audited the accompanying standalone financial statements of Hathway Bhawani
Cabletel & Datacom Limited ("the Company"), which comprise the Balance
Sheet as at March 31, 2023, the Statement of Profit and Loss (including Other
Comprehensive Income), Statement of Changes in Equity and the Cash Flow Statement for the
year ended on that date and a summary of significant accounting policies and other
explanatory information (hereinafter referred to as "the standalone financial
statements").
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 the Companies (Indian Accounting Standards) Rules, 2015, as
amended, ("Ind AS") and other accounting principles generally accepted in India,
of the state of affairs of the Company as at March 31, 2023 and its profit, total
comprehensive income, changes in equity and its cash flows for the year ended on that
date.
Basis for Opinion
We conducted our audit of the standalone financial statements in accordance with the
Standards on Auditing ("SAs") specified under section 143(10) of the Act. Our
responsibilities under those SAs are further described in the Auditors Responsibilities
for the Audit of the Standalone 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
issued by ICAI. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion on the standalone financial statements.
Key Audit Matters
Key audit matters are those matters that, in our professional judgement, were of most
significance in our audit of the standalone financial statements of the current period.
These matters were addressed in the context of our audit of the standalone financial
statements as a whole, and in forming our opinion thereon, and we do not provide a
separate opinion on these matters. We have determined the matters described below to be
the key audit matters to be communicated in our report.
| Sr.No |
Key Audit Matter |
How our audit addressed the Key Audit Matter |
| 1. |
Contingent liabilities: |
Principal Audit Procedures Performed: |
|
The Company is in receipt of show cause notices from Licensing authority.
The Company has disputed such claim. The review of claim involve a high degree of
judgement to determine the possible outcome, and estimates relating to the timing and the
amount of outflow of resources embodying economic benefits. |
a) We obtained summary of litigation including managements assessment. |
| b) We obtained an understanding, evaluated the design, and tested the
operating effectiveness of the controls related to managements risk assessment process
for legal matter. |
|
The audit of Contingent liabilities is significant to our audit as any
adverse outcome may have material impact on this Company. |
| c) We obtained and read external legal opinion and other evidences provided by
management to corroborate managements assessment of the legal matter. |
| d) Assessed the relevant accounting policies and disclosures in the standalone
financial statements for compliance with the requirements of accounting standards. |
Information Other than the Financial Statements and Auditors Report Thereon
The Companys Board of Directors is responsible for the other information. The other
information comprises the information included in Annual report but does not include the
standalone financial statements, consolidated financial statements 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 are 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 Ind AS and other accounting principles generally accepted in India. This
responsibility also includes maintenance of adequate accounting records in accordance with
the provisions of the Act for safeguarding the assets of the Company and for preventing
and detecting frauds and other irregularities; selection and application of appropriate
accounting policies; making judgments and estimates that are reasonable and prudent; and
design, implementation and maintenance of adequate internal financial controls, that were
operating effectively for ensuring the accuracy and completeness of the accounting
records, relevant to the preparation and presentation of the standalone financial
statements that give a true and fair view and are free from material misstatement, whether
due to fraud or error.
In preparing the standalone financial statements, Management and Board of Directors are
responsible for assessing the Companys ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the 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 standalone
financial statements as a whole are free from material misstatement, whether due to fraud
or error, and to issue an auditors report that includes our opinion. Reasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with SAs will always detect a material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the standalone 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 controls system in place and the operating effectiveness of
such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by management.
Conclude on the appropriateness of managements use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Companys
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditors report to the related disclosures in
the 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 Company 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 standalone financial statements
represent the underlying transactions and events in a manner that achieves fair
presentation.
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 standalone 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. As required by the Companies (Auditors Report) Order, 2020 ("the Order"),
issued by the Central Government of India in terms of section 143(11) of the Act, we give
in the "Annexure A", a statement on the matters specified in the paragraphs 3
and 4 of the Order.
2. As required by section 143(3) of the Act, based on our audit we report that:
(i) 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; (ii) 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; (iii) The Balance Sheet, the Statement
of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in
Equity and the Cash Flow Statement dealt with by this Report are in agreement with the
relevant books of account; (iv) In our opinion, the aforesaid standalone financial
statements comply with the Ind AS specified under section 133 of the Act, read with
relevant rules issued thereunder and relevant provisions of the Act; (v) On the basis of
the written representations received from the directors as on March 31, 2023 taken on
record by the Board of Directors, none of the directors is disqualified as on March 31,
2023 from being appointed as a director in terms of section 164(2) of the Act; (vi) 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". Our report expresses an unmodified opinion on the adequacy and
operating effectiveness of the Companys internal financial controls with reference to
standalone financial statements.
(vii) 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
Company has not paid remuneration to its directors during the year. Accordingly, the
provisions of section 197 of the Act are not applicable to the Company; (viii) With
respect to the other matters to be included in the Auditors Report in accordance with
rule 11 of the Companies (Audit and Auditors) Rules, 2014, as amended, in our opinion and
to the best of our information and according to the explanations given to us: a) The
Company has disclosed the impact of pending litigations as at March 31, 2023 on its
financial position in its standalone financial statements - Refer Note 4.01 to standalone
financial statements; b) The Company did not have any long-term contracts including
derivative contracts for which there were any material foreseeable losses; c) There were
no amounts which were required to be transferred to the Investor Education and Protection
Fund by the Company; d) (i) The Management has represented that, to the best of its
knowledge and belief, as stated in Note no. 4.14(v), no funds (which are material either
individually or in the aggregate) 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 or entity, including foreign entity ("Intermediaries"),
with the understanding, whether recorded in writing or otherwise, that the Intermediary
shall, whether, directly or indirectly lend or invest in other persons or entities
identified in any manner whatsoever by or on behalf of the Company ("Ultimate
Beneficiaries") or provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries; (ii) The Management has represented, that, to the best of its
knowledge and belief, as stated in Note no. 4.14(vi), no funds (which are material either
individually or in the aggregate) have been received by the Company from any person or
entity, including foreign entity ("Funding Parties"), with the understanding,
whether recorded in writing or otherwise, that the Company shall, whether, directly or
indirectly, lend or invest in other persons or entities identified in any manner
whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries") or
provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; (iii)
Based on the audit procedures performed by us that has been considered reasonable and
appropriate in the circumstances, nothing has come to our notice that has caused us to
believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided
under (i) and (ii) above, contain any material misstatement; e) The Company has neither
declared nor paid any dividend during the year; and f) As proviso to rule 3(1) of the
Companies (Accounts) Rules, 2014 is applicable for the company only w.e.f. April 1, 2023,
reporting under this clause is not applicable.
For Nayan Parikh & Co.
Chartered Accountants Firm Registration No. 107023W
|
K.Y. Narayana |
|
Partner |
| Place: Mumbai |
Membership No. 060639 |
| Date: April 14, 2023 |
UDIN: 23060639BGRYTL1015 |
Annexure A to the Independent Auditors Report
Referred to in paragraph 1 under "Report on Other Legal and Regulatory
Requirements" of our report on even date to the members of the Company on standalone
financial statements for the year ended March 31, 2023:
(i) (a) (A) The Company has maintained proper records of Property, Plant and Equipment
showing particulars of assets including quantitative details and situation except in case
of certain types of distribution equipments like cabling, line equipments, access devices
with end users. In view of the management, nature of such assets and business is such that
maintaining location-wise particulars is impractical; (B) The Company has maintained
proper records showing full particulars of Intangible Assets; (b) Distribution equipments
like cabling and other line equipments of selected networks were verified. The management
plans to verify balance networks in a phased manner. Property, Plant and Equipment, other
than distribution equipments and access devices with the end users were physically
verified during the year based on verification programme adopted by the management. As per
this programme, all assets will be verified at least once in a period of three years
which, in our opinion, is reasonable having regard to the size of the Company and the
nature of its assets. Pursuant to the program, certain Property, Plant and Equipment were
due for verification during the year and were physically verified by the Management during
the year. The management has represented that physical verification of access devices with
the end users is impractical; however, the same can be tracked, in case of most of the
networks, through subscribers management system; The Company has a process of reconciling
book records with outcome of physical verification, wherever physical verification was
carried out and have accounted for the discrepancies observed on such verification; (c)
The Company does not hold any immovable properties and hence reporting under clause
3(i)(c) of the Order is not applicable. Further the properties where the Company is
Lessee, the agreements are duly executed in favour of the lessee; (d) The Company has not
revalued any of its Property, Plant and Equipment and intangible assets during the year.
The Company does not have any Right of use Assets; (e) As per the information provided to
us, there are no proceedings initiated or are pending against the Company for holding any
benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and
rules made thereunder. Accordingly, reporting under clause 3(i)(e) of the Order is not
applicable to the Company; (ii) (a) According to the information and explanation given to
us, the Company does not hold any inventories and accordingly paragraph 3(ii)(a) of the
Order is not applicable to the Company; (b) During the year under audit, the Company has
not been sanctioned any working capital limits in excess of five crore rupees, in
aggregate, from banks or financial institutions on the basis of security of current
assets. Accordingly, reporting under clause 3(ii)(b) of the Order is not applicable to the
Company; (iii) During the year, the Company has not made any investments, or provided any
guarantee or security or granted any loans or advances in the nature of loans, secured or
unsecured, to companies, firms, Limited Liability Partnerships or any other parties.
Accordingly, reporting under paragraph 3(iii) of the Order are not applicable to the
Company; (iv) The Company has not granted any loans, made investments or provided
guarantees or securities and hence reporting under paragraph 3(iv) of the Order is not
applicable; (v) The Company has not accepted any deposits or amounts which are deemed to
be deposits. Accordingly, reporting under paragraph 3(v) of the Order is not applicable to
the Company. We have been informed by the management that no order has been passed by the
Company Law Board or National Company Law Tribunal or Reserve Bank of India or any court
or any other tribunal in this regard;
(vi) The Central Government has not prescribed maintenance of cost records under
section 148(1) of the Act, for the services rendered by the Company; (vii) (a) The Company
has generally been regular in depositing with appropriate authorities undisputed statutory
dues such as goods and services tax, provident fund, employees state insurance, income
tax, sales tax, service tax, duty of customs, duty of excise, value added tax, goods and
service tax, cess and other applicable statutory dues. According to information and
explanations given to us, no undisputed statutory dues payable were in arrears as at March
31, 2023, for a period of more than six months from the date they became payable; (b) The
details of statutory dues referred to in sub-clause (a) above which have not been
deposited as on March 31, 2023 with the concerned authorities on account of dispute are
given below:
| Sr.No. |
Name of the Statute |
Nature of the Dues |
Amount involved (Rs. in lakhs) |
Period to which the amount relates |
Forum where dispute is pending |
| 1 |
Indian Telegraph Act, 1885 |
License Fees |
4130.38 |
2005-06 to 2007- 08 and 2009-2010 to 2014-2015 |
TDSAT |
(viii) According to the information and explaination provided to us, there are no
transactions that are not recorded in the books of accounts which have been surrendered or
disclosed as income during the year in the tax assessments under the Income Tax Act, 1961
(43 of 1961). Accordingly, reporting under clause 3(viii) of the Order is not applicable
to the Company; (ix) (a) The Company has not taken any loans or other borrowings from any
lender. Hence reporting under paragraph 3(ix)(a) of the Order is not applicable to the
Company; (b) The Company has not been declared wilful defaulter by any bank or financial
institution or government or any government authority; (c) The Company has not taken any
terms loan. Accordingly, reporting under paragraph 3(ix)(c) of the Order is not applicable
to the Company; (d) According to the information and explainations given to us, and the
procedures performed by us, and on an overall examination of the financial statements, the
Company has not raised any funds on short-term basis. Accordingly, the reporting under
paragraph 3(ix)(d) of the Order is not applicable to the Company; (e) On an overall
examination of the financial statements of the Company, the Company has not taken any
funds from any entity or person on account of or to meet the obligations of its joint
venture; (f) The Company has not raised loans during the year and hence reporting on
paragraph 3(ix)(f) of the Order is not applicable; (x) 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) According to information and explanations given to us, the Company
has not made any preferential allotment or private placement of shares or convertible
debentures (fully, partially or optionally convertible) during the current financial year.
Accordingly, reporting under paragraph 3(x)(a) of the Order is not applicable to the
Company; (xi) (a) To the best of our knowledge and belief and according to the information
and explanations given to us, no material fraud by the Company or on the Company has been
noticed or reported during the year; (b) To the best of our knowledge, no report under
section 143(12) of the Act has been filed in Form ADT-4 as prescribed under rule 13 of
Companies (Audit and Auditors) Rules, 2014 with the Central Government, during the year
and upto the date of this report; (c) No whistle-blower complaints were received during
the year by the Company;
(xii) The Company is not a Nidhi Company and hence reporting under paragraph 3(xii) of
the Order is not applicable;
(xiii) To the best of our knowledge and belief and according to the information and
explanations given to us, all transactions with the related parties are in compliance with
sections 177 and 188 of Act where applicable and the details have been disclosed in the
financial statements, etc., as required by the applicable accounting standards; (xiv) (a)
In our opinion and based on our examination, the Company has an internal audit system
commensurate with the size and nature of its business; (b) We have considered, the
internal audit reports for the year under audit, issued to the Company during the year and
till date, in determining the nature, timing and extend of our audit procedures.
(xv) According to information and explanations given to us, in our opinion during the
year the Company has not entered into any non-cash transactions with its directors or
persons connected with them and hence provisions of section 192 of the Act are not
applicable to the Company; (xvi) (a) The Company is not required to be registered under
section 45-IA of the Reserve Bank of India Act, 1934. Accordingly, reporting under
paragraph 3(xvi)(a),(b) and (c) of the Order is not applicable to the Company; (b) The
Group does not have any Core Investment Company (CIC) as part of the Group as per the
definition of Group contained in the Core Investment Companies (Reserve Bank) Directions,
2016 and hence the reporting under paragraph (xvi)(d) of the Order is not applicable;
(xvii) The Company has not incurred cash losses in the financial year and in the
immediately preceding financial year; (xviii) There has been no resignation of the
statutory auditors during the year. Accordingly, reporting under paragraph 3(xviii) of the
Order is not applicable to the Company; (xix) According to the information and
explanations given to us and on the basis of the financial ratios, ageing and expected
dates of realization of financial assets and payment of financial liabilities, other
information accompanying the financial statements, our knowledge of the Board of Directors
and management plans and based on our examination of the evidence supporting the
assumptions, nothing has come to our attention, which causes us to believe that any
material uncertainty exists as on the date of the audit report that company is not capable
of meeting its liabilities existing at the date of balance sheet as and when they fall due
within a period of one year from the balance sheet date. We, however, state that this is
not an assurance as to the future viability of the Company. We further state that our
reporting is based on the facts up to the date of the audit report and we neither give any
guarantee nor any assurance that all liabilities falling due within a period of one year
from the balance sheet date, will get discharged by the Company as and when they fall due;
and (xx) The Company was not having net worth of rupees five hundred crore or more, or
turnover of rupees one thousand crore or more or a net profit of rupees five crore or more
during the immediately preceding financial year and hence, provisions of section 135 of
the Act are not applicable to the Company during the year. Accordingly, reporting under
paragraph 3(xx) of the Order is not applicable for the year.
For Nayan Parikh & Co.
Chartered Accountants Firm Registration No. 107023W
|
K.Y. Narayana |
|
Partner |
| Place: Mumbai |
Membership No. 060639 |
| Date: April 14, 2023 |
UDIN: 23060639BGRYTL1015 |
Annexure B to the Independent Auditors Report
Referred to in paragraph 2(vi) under "Report on Other Legal and Regulatory
Requirements" of our report on even date to the members of the Company on standalone
financial statements for the year ended March 31, 2023 Opinion
We have audited the internal financial controls with reference to financial statements
of the Company as of March 31, 2023 in conjunction with our audit of the standalone
financial statements of the Company for the year ended on that date. In our opinion, the
Company has, in all material respects, an adequate internal financial controls system with
reference to standalone financial statements and such internal financial controls with
reference to standalone financial statements were operating effectively as at March 31,
2023, based on the criteria for internal financial control with reference to standalone
financial statements criteria established by the Company considering the essential
components of internal controls stated in the Guidance Note.
Managements Responsibility for Internal Financial Controls
The Companys management is responsible for establishing and maintaining internal
financial controls based on the internal controls with reference to standalone financial
statements 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 (‘Guidance Note) issued by the 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 with reference to standalone financial statements based on our audit. We
conducted our audit in accordance with the Guidance Note and the Standards on Auditing,
issued by ICAI and 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 with
reference to standalone 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 reference to standalone financial statements and their operating
effectiveness. Our audit of internal financial controls with reference to standalone
financial statements included obtaining an understanding of internal financial controls
with reference to standalone financial statements, 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 risks of material misstatement of the
standalone 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 standalone
financial statements.
Meaning of Internal Financial Controls with reference to Standalone Financial
Statements
A companys internal financial controls with reference to standalone financial
statements is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of standalone financial statements for external
purposes in accordance with generally accepted accounting principles. A Companys internal
financial controls with reference to standalone 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 standalone 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 standalone financial statements.
Inherent Limitations of Internal Financial Controls with reference to Standalone
Financial Statements
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 standalone financial statements to future periods are subject to the risk
that the internal financial controls with reference to standalone financial statements may
become inadequate because of changes in conditions, or that the degree of compliance with
the policies or procedures may deteriorate.
For Nayan Parikh & Co.
Chartered Accountants Firm Registration No. 107023W
|
K.Y. Narayana |
|
Partner |
| Place: Mumbai |
Membership No. 060639 |
| Date: April 14, 2023 |
UDIN: 23060639BGRYTL1015 |
+91-9892691696
