To,
The members of,
MID INDIA INDUSTRIES LIMITED
Registered Office: Textile Mill Area, Station Road, MANDSAUR (MP) 458001
CIN: L17124MP1991PLC006324
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
Opinion
We have audited the accompanying Ind AS financial statements of MID INDIA INDUSTRIES
LIMITED ("the Company"), which comprise of the Balance Sheet as at 31st
March, 2022, the Statement of Profit and Loss (including statement of other comprehensive
incomes), the Statement of Changes in Equity and the Statement of Cash Flows for the year
ended on that date, notes to the Ind AS financial statements, including a summary of the
significant accounting policies and other explanatory information.
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid financial statements give the information required by the
Companies Act, 2013 ("the Act") in the manner so required and give a true and
fair view in conformity 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, 2022 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 Ind AS Financial statements in accordance with the
Standards on Auditing (Sas) specified under section 143 (10) of the Companies Act, 2013
(the Act). Our responsibilities under those Standards are further described in the
Auditors Responsibilities for the Audit of the Ind AS 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 to get her with the ethical
requirements that are relevant to our audit of the financial Statements under the
provisions of the Companies Act, 2013 and the Rules there under, 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 opinion on Ind AS financial statement.
Emphasis of Matter
The accumulated losses of the company have wiped off the book value of net worth of the
company. However in the opinion of management the going concern of the company is still
intact and has not got defeated, as the fair market value of land exist in the financial
statement of company is more than sufficient to mitigate the liabilities of the company
and moreover the company has leased out the manufacturing facility of companys unit with
Plant & machinery and civil construction thereon for usually carrying on manufacturing
activities during the financial year also. Our opinion is not modified in respect of this
matter.
Key Audit Matters
Key audit matters are those matters that, in our professional judgement, were of most
significance in our audit of the Ind AS financial statements for the financial year ended
March 31, 2022. These matters were addressed in the context of our audit of the Ind AS
financial statements as a whole, and in forming our opinion thereon, and we do not provide
a separate opinion on these matters.
Information Other than the Financial Statements and Auditors Report Thereupon
The Companys Board of Directors is responsible for the other information. The other
information comprises the information included in the Annual Report, but does not include
the Ind AS financial statements and our auditors report thereon. Our opinion on the Ind
AS 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 Ind AS financial
statements, our responsibility is to read the other information and in doing so, consider
whether such other information is materially inconsistent with the Ind AS financial
statements or our knowledge obtained in the 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.
Managements Responsibilities for the Financial Statements
The Companys Board of Directors are responsible for the matters stated in section
134(5) of the Act with respect to the preparation and presentation of these Ind As
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 and other financial information in accordance the accounting principles generally
accepted in India including the Indian Accounting Standards (Ind AS) specified under
Section 133 of the Act read with relevant rules issued hereunder and other accounting
principles generally accepted in India and in compliance with Regulation 33 of the Listing
Regulations. 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 IND AS financial statements, the Management 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 is also responsible for overseeing the Companys financial
reporting process.
Auditors Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to fraud or error,
and to issue an Auditors report that includes our opinion. Reasonable assurance is a high
level of assurance, but is not a guarantee that an audit conducted in accordance with SAs
will always detect a material statement when it exists. Misstatements can arise from fraud
or error and are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken on the basis of
these financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain Professional 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, but not for the purpose of
expressing an opinion on the effectiveness of the companys internal control. Under
section 143(3)
(i) of the Companies Act, 2013, we are also responsible for expressing our opinion on
whether the company has adequate internal financial controls system in place and the
operating effectiveness of such controls.
- Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the management.
- Conclude on the appropriateness of the Managements use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Companys
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditors report to the related disclosures in
the financial statements or, if such disclosures are inadequate, to modify our opinion.
Our conclusions are based on the audit evidence obtained up to the date of our auditors
report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
- Evaluate the overall presentation, structure and content of the financial statements,
including the disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the financial statements that,
individually or in aggregate, makes it probable that the economic decisions of a
reasonably knowledgeable user of the financial statements may be influenced. We consider
quantitative materiality 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 Ind AS 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 subsection (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) ofthe Act, we report that:
Subject to the limitations of the audit indicated in paragraphs Key Audit matter and
also subject to the limitations of disclosure required therein, 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.
(c) The Balance Sheet, the Statement of Profit and Loss including the Statement of
Other Comprehensive Income, the Cash Flow Statement and Statement of Changes in Equity
dealt with by this Report are in agreement with the books of account.
(d) In our opinion, the aforesaid financial statements comply with the Ind AS specified
under Section 133 of the Act.
(e) On the basis of the written representation received from the directors as on March
31, 2022 taken on record by the Board of Directors, none of the directors is disqualified
as on March 31, 2022 from being appointed as a director in terms of Section 164(2) of the
Companies Act, 2013.
(f) With respect to the adequacy of the internal financial controls over financial
reporting of the Company with reference to these Ind AS financial statements and the
operating effectiveness of such controls, refer to our separate Report in
"Annexure-B" to this report.
(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 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:
i. The Company has disclosed the impact of pending litigations on its financial
position in its notes to the 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 has been no delay in transferring amounts, required to be transferred, to
the Investor Education and Protection Fund by the Company.
iv. The management has represented that, to the best of its knowledge and belief, no
funds have been advanced or loaned or invested (either from borrowed funds or share
premium or any other sources or kind of funds) by the Company to or in any other persons
or entities, including foreign entities ("Intermediaries"), with the
understanding, whether recorded in writing or otherwise, that the Intermediary shall:
• directly or indirectly lend or invest in other persons or entities identified in
any manner whatsoever ("Ultimate Beneficiaries") by or on behalf of the Company
or
• Provide any guarantee, security or the like to or on behalf of the Ultimate
Beneficiaries.
a. The management has represented, that, to the best of its knowledge and belief, no
funds have been received by the Company from any persons or entities, including foreign
entities ("Funding Parties"), with the understanding, whether recorded in
writing or otherwise, that the Company shall:
• directly or indirectly, lend or invest in other persons or entities identified
in any manner whatsoever ("Ultimate Beneficiaries") by or on behalf of the
Funding Party or
• provide any guarantee, security or the like from or on behalf of the Ultimate
Beneficiaries; and
b. Based on such audit procedures as 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 (iv)(a) and (iv)(b) contain any material mis-statement.
v. No Dividend is declared or paid by the company during the year.
| Date: 26th May, 2022 |
For ATM & Associates |
| Place: Indore |
Chartered Accountants |
|
Firm Reg. No.-017397C |
|
CA Anand Seksaria |
|
Partner |
|
(Membership No. 420231) |
|
UDIN: 22420231ANGDLT7275 |
"Annexure A" to the Independent Auditors Report
Referred to in paragraph 1 under the heading of "Report on Other Legal and
Regulatory Requirements" of our report of even date to the members of MID INDIA
INDUSTRIES LIMITED for the year ended on 31st March 2022
(i) In respect of the Companys Property, Plant and Equipment and Intangible Assets:
(a)
(A) The Company has maintained proper records showing full particulars, including
quantitative details and situation of property, plant and equipment.
(B) The Company has maintained proper records showing full particulars of intangible
assets.
(b) As informed and explained to us, the management has physically verified the items
of the property, plant and equipment of the company at reasonable interval and no
significant discrepancies were noticed on such physical verification.
(c) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the title deeds of immovable properties are
held in the name of the Company.
(d) According to information and explanations given to us and on the basis of our
examination of the records of the company, the company has not revalued its Property,
Plant and Equipment (including Right of Use assets) or intangible assets or both during
the year.
(e) According to information and explanations given to us and on the basis of our
examination of the records of the company, there are no proceedings initiated or are
pending against the company for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.
(ii)
(a) As informed and explained to us the inventory has been physically verified by the
management at reasonable intervals during the year. No material discrepancies were noticed
on such physical verification.
(b) The Company has not been sanctioned working capital limits in excess of e 5 crore,
in aggregate, at any points of time during the year, from banks or financial institutions
on the basis of security of current assets and hence reporting under clause 3(ii)(b) of
the Order is not applicable.
(iii) The Company has not made investments in, companies, firms, Limited Liability
Partnerships, and granted unsecured loans to other parties, during the year.
(iv) 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 and investments made.
(v) According to the information and explanations given to us, the company has not
accepted any deposits during the year under sections 73 to 76 or any other relevant
provisions of the Companies Act and the rules framed there under and therefore, the
provisions of the clause 3 (v)of the Order are not applicable to the Company.
(vi) As informed to us, the Company is not covered under the requirements for
maintenance of cost records under sub section (1) of section 148 of the Companies Act,
2013 prescribed by Central Government. The company is also not covered under the Companies
(cost records and audit) Rules, 2014.
(vii) In respect of statutory dues:
(a) According to the information and explanation given to us, the Company has been
generally regular in depositing undisputed statutory dues relating to Provident Fund,
Employees State Insurance, Income Tax, Goods and Service Tax, Sales Tax, Service Tax,
Duties of Customs, Value Added Tax and any other statutory dues applicable to it with
appropriate authorities.
(b) There are no undisputed statutory dues payable which are outstanding as at year end
for a period of more than 6 months from the date they become payable. However:
(A) Details of dues of Income Tax which have not been deposited as at year end on
account of dispute are given below:
*The final demand may be of Rs. 863450 plus applicable interest u/s. 234 B/C since
29/03/2016 onwards.
**The Amount of Rs. 24685235 includes interest under section 234B calculated only upto
25-01-2002. Therefore the final amount of demand as on 31-03-2022 may be comprising of Rs.
24685235 plus applicable interest U\S 234B/234C thereafter.
(B) One case for claim of Rs. 95340/- was admitted to labour court against the company
by ex-security guard towards claim of minimum wages. However the case was decided in
favour of the company by the labour court but the claimant has lodged the appeal in high
court.
(viii) In our opinion and according to the information and explanations given to us and
based on our examination of the records of the company, there were no such unrecorded
transaction in the books of account which were surrendered or disclosed as income during
the year in tax assessments under Income Tax Act, 1961 (43 of 1961).
(ix)
(a) The Company has not taken any loans or other borrowings from any lender. Hence
reporting under clause 3(ix)(a) of the Order is not applicable.
(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 term loan during the year and there are no
outstanding term loans at the beginning of the year and hence, reporting under clause
3(ix)? of the Order is not applicable.
(d) On an overall examination of the financial statements of the Company, funds raised
on short-term basis have, prima facie, not been used during the year for long-term
purposes by 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 subsidiaries.
(f) The Company has not raised any loans during the year and hence reporting on clause
3(ix)(f) of the Order is not applicable.
(x)
(a) The Company has not raised moneys by way of initial public offer or further public
offer (including debt instruments) during the year and hence reporting under clause
3(x)(a) of the Order is not applicable.
(b) During the year, the Company has not made any preferential allotment or private
placement of shares or convertible debentures (fully or partly or optionally) and hence
reporting under clause 3(x)(b) of the Order is not applicable.
(xi)
(a) No fraud by the Company and no material 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
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) There were no whistle-blower complaints received by the company during the year.
(xii) The Company is not a Nidhi Company and hence reporting under clause (xii) of the
Order is not applicable.
(xiii) According to the information and explanations given to us and based on our
examination of the records of the Company, transactions with the related parties are in
compliance with sections 177 and 188 of the Act where applicable and details of such
transactions have been disclosed in the financial statements as required by the applicable
accounting standards.
(xiv)
(a) In our opinion the Company has an adequate internal audit system commensurate with
the size and the 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 extent of
our audit procedures.
(xv) According to the information and explanations given to us and based on our
examination of the records of the Company, the Company has not entered into non cash
transactions with directors or persons connected with him.
(xvi)
(a) In our opinion, the Company is not required to be registered under section 45-IA of
the Reserve Bank of India Act, 1934.Hence, reporting under clause 3(xvi)(a), (b) and (c)
of the Order is not applicable.
(b) In our opinion, there is no core investment company within the Group (as defined in
the Core Investment Companies (Reserve Bank) Directions, 2016) and accordingly reporting
under clause 3(xvi)(d) of the Order is not applicable.
(xvii) The company has not incurred cash losses in the current financial year and in
the immediately preceding financial year.
(xviii) There has been no resignation of the statutory auditors during the year.
However, since tenure of 5 years of the previous Statutory Auditors of the company was
expired, M/s. A T M & Associates, Chartered Accountants, Indore (Firm Registration No.
017397C) were appointed as Statutory Auditors of the company for next 5 years.
(xix) In our opinion and according to the information and explanations given to us and
based on our examination of the records of the Company, on the basis of the financial
ratios, ageing and expected dates of realisation 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 cause us
to believe that any material uncertainty exists as on the date of the audit report that
the company is not capable of meeting its liabilities existing at the date of balance
sheet as and when they fall due within a period of one year from the balance sheet date.
We, however, state that this is not an assurance as to the future viability of the
Company. We further state that our reporting is based on the facts up to the date of the
audit report and we neither give any guarantee nor any assurance that all liabilities
falling due within a period of one year from the balance sheet date, will get discharged
by the Company as and when they fall due.
(xx) In our opinion and according to the information and explanations given to us and
based on our examination of the records of the Company,
(a) there was no such unspent amount to be transferred to fund specified in Schedule
VII to the Companies Act. Accordingly, paragraph 3(xx)(a) of the Order is not applicable.
(b) there was no such amount remaining unspent under sub-section (50 of section 135 of
the Companies act, 2013 to be transferred to special account under sub-section (6) of
section 135 of the said act. Accordingly, paragraph 3(xx)(b) of the Order is not
applicable.
(xxi) Paragraph 3(xxi)(b) of the Order is not applicable.
(xxii) According to the information and explanations give to us and based on our
examination of the records of the Company, the Company has not made any preferential
allotment or private placement of shares or fully or partly convertible debentures during
the year.
(xxiii) The company has not granted any unsecured loans to any person covered in the
register maintained under Section 189 of the Companies Act, 2013 ("the Act")
during the year. However, out of loan granted in previous year, loan amounting to Rs.
30000/- (Previous Year outstanding) to the company secretary has been paid during the
year.
| Date: 26th May, 2022 |
For ATM & Associates |
| Place: Indore |
Chartered Accountants |
|
Firm Reg. No.-017397C |
|
CA Anand Seksaria |
|
Partner |
|
(Membership No. 420231) |
|
UDIN: 22420231ANGDLT7275 |
"Annexure B" to the Auditors Report
Report on the Internal Financial Controls 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 Mid India
Industries Limited, ("the Company"), as of 31 March 2022 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 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 Companies Act, 2013.
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, issued by ICAI and deemed
to be 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 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 judgment, including the assessment of the risks of
material mis statement 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 with
reference to these Ind AS financial statements.
Meaning of Internal Financial Controls with Reference to these Ind AS Financial
Statements:
A companys internal financial control with reference to these Ind AS financial
statements is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of Ind AS financial statements for external
purposes in accordance with generally accepted accounting principles. A companys internal
financial control with reference to these Ind AS financial statements includes those
policies and procedures that:
- pertain to the maintenance of records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the assets of the company;
- provide reasonable assurance that transactions are recorded as necessary to permit
preparation of Ind AS 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
- 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 Ind AS financial statements.
Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls over financial
reporting, including the possibility of collusion or improper management override of
controls, material misstatements due to error or fraud may occur and not be detected.
Also, projections of any evaluation of the internal financial controls over financial
reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.
Opinion
In our opinion, to the best of our information and according to the explanations given
to us, the Company has, in all material respects, an adequate internal financial controls
system over financial reporting and such internal financial controls over financial
reporting were operating effectively as at 31 March 2022, based on the internal controls
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.
| Date: 26" May, 2022 |
For ATM & Associates |
| Place: Indore |
Chartered Accountants |
|
Firm Reg. No.-017397C |
|
CA Anand Seksaria |
|
Partner |
|
(Membership No. 420231) |
|
UDIN: 22420231ANGDLT7275 |
+91-9892691696
