To,
The Members of
Patel Integrated Logistics Limited
Report on the Audit of the Standalone Financial Statements
We have audited the accompanying Standalone Ind AS Financial Statements of Patel
Integrated Logistics Limited (“the Company”), which comprise the Balance Sheet
as on March 31, 2023, the Statement of Profit and Loss (including Other Comprehensive
Income), the Cash Flow Statement and the Statement of Changes in Equity for the year then
ended, and a summary of significant accounting policies and other explanatory information
(hereinafter referred to as “Standalone Financial Statements”)
Opinion
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid Standalone Ind AS Financial Statements give the information
required by the Companies Act, 2013 in the manner so required and give a true and fair
view in conformity with accounting principles generally accepted in India, of the state of
affairs of the Company as at March 31, 2023, its profit, total comprehensive income, its
cash flows and the changes in equity for the year ended on that date.
Basis of opinion
We conducted our audit in accordance with Standards on Auditing (SAs) specified under
Section 143(10) of the Companies Act, 2013. Our responsibilities under those standards 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 together with ethical requirements that are relevant to our audit of the financial
results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we
have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. These matters
were addressed in the context of our audit of the financial statements 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.
a) Revenue Recognition
The Company enters into contracts with customers for the provision of services. Revenue
from these contracts is recognized in accordance with the requirements of Ind AS 115,
Revenue from Contracts with Customers (as described in note 1B(h) of the stand-alone Ind
AS financial statements)
Auditors Responses
Principal Audit Procedures
• Assessing the Companys revenue recognition accounting policies in accordance
with Ind AS 115, Revenue from Contracts with customers.
• We obtained an understanding of managements internal controls over the revenue
process and evaluated whether these have been designed in line with the Companys
accounting policies
• We tested relevant internal controls for revenue recognition.
• We performed test of details for the selected sample of revenue transactions
during the year and traced these to underlying supporting documentation / evidence.
b) Evaluation of disputed claims against the company under various non-tax matters
The company has disputed claims against it which are pending at various courts/forums
and are various stages in the judicial process. The management has exercised significant
judgement in assessing the possible outflow in such matters and accordingly an amount of
609.29 lakhs has been disclosed in Note 34(iii) & 34(iv), for which the company is
contingently liable while possibility of any outflow in these matters has been considered
remote.
Auditors Responses
Principal Audit Procedures
• Read and analysed key correspondences, internal/external legal
opinions/consultations by management for key disputed non-tax matters.
• Reviewed and verified other legal pronouncements wherever available in similar
matters in the case of the company/ other corporates.
• Discussed with appropriate senior management and evaluated managements
underlying key assumptions in estimating the provisions; and
• Assessed managements estimate of the possible outcome of the disputed cases and
relied on the management judgements in such cases.
Information other than the Standalone Financials Statements and Auditors Report
Thereon
The Companys Board of Directors/Management is responsible for the preparation of the
other information. The other information comprises the information included in the
Management Discussion and Analysis, Directors Report including Annexures to Directors
Report, Corporate Governance and Shareholders Information, but does not include the
standalone financial statements and our auditors report thereon. The other information 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 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 financial
statements or our knowledge obtained in the audit, or otherwise appears to be materially
misstated. When we read the other information, if we conclude that there is a material
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 give a true and fair view of the
financial position, financial performance 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 Accounting Standards (Ind AS) referred
specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts)
Rules, 2014. 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 Ind AS Financial Statements that give a true and fair view and are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, Board of Directors is responsible for assessing
the Companys ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting unless management
either intends to liquidate the Company or to cease operations, or has no realistic
alternative but to do so.
The Board of Directors are responsible for overseeing the Companys financial reporting
process.
Auditors Responsibility for the Audit of Standalone 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 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 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 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 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 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 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.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any
significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied
with relevant ethical requirements regarding independence, and to communicate with them
all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those
matters that were of most significance in the audit of the financial statements of the
current period and are therefore the key audit matters.
We describe these matters in our auditors report unless law or regulation precludes
public disclosure about the matter or when, in extremely rare circumstances, we determine
that a matter should not be communicated in our report because the adverse consequences of
doing so would reasonably be expected to outweigh the public interest benefits of such
communication.
Report on Other Legal and Regulatory Requirements
1. 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
Companies Act, 2013, we give in the “Annexure A” a statement on the
matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.
2. As required by Section 143 (3) of the Act, we report that:
a) We have sought and obtained all the information and explanations which to the best
of our knowledge and belief were necessary for the purpose of our audit;
b) In our opinion, proper books of account as required by law have been kept by the
Company so far as appears from our examination of those books;
c) The Balance Sheet, the statement of Profit and Loss including 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 Standalone Ind AS Financial Statement comply with the
Indian Accounting Standards specified under Section 133 of the Act, read with Rule 7 of
the Companies (Accounts) Rules, 2014;
e) On the basis of written representations received from the directors as on March 31,
2023, and 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;
f) With respect to the adequacy of the internal financial controls over financial
reporting of the Company and the operating effectiveness of such controls, refer to our
separate Report in “Annexure B”; and
g) In our Opinion, the managerial remuneration for the year ended March 31, 2023 has
been paid/provided by the company to its directors in accordance with the provision of
Section 197 read with Schedule V to 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, in our opinion
and to the best of our information and according to the explanations given to us:
i. The Company has disclosed the impact of pending litigations on its financial
position in its Standalone Ind AS Financial Statements - Refer Note 34 to the Standalone
Financial Statements.
ii. The Company did not have any long term contracts including derivative contracts for
which there were any material foreseeable losses.
iii. There has been no delay in transferring amounts, required to be transferred, to
the Investor Education and Protection Fund by the Company.
iv. A) The management has represented, that, to the best of its knowledge and belief,
other than as disclosed in
the notes to the accounts, 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 person(s) or entity(ies), including foreign entities
(“Intermediaries”), with the understanding, whether recorded in writing or
otherwise, that the Intermediaries 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 : and
B) The management has represented, that, to the best of its knowledge and belief,
other than as disclosed in the notes to the accounts, no funds have been received by the
company from any person(s) or entity(ies), including foreign entities (“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 : and
C) Based on audit procedures which we considered reasonable and appropriate in the
circumstances, nothing has come to their notice that has caused them to believe that the
representations under sub-clause (A) and (B) contain any material mis-statement.
v. The company has not declared or paid any dividend during the year in contravention
of the provisions of Section 123 of the Companies Act, 2013.
For Hitesh Shah & Associates
Chartered Accountants
FRN 103716W
Hitesh Shah
Partner
M.No.: 040999
Place: Mumbai,
Date: May 25, 2023
UDIN: 23040999BGWUUN4161
“ANNEXURE A” FORMING A PART OF INDEPENDENT AUDITORS REPORT
The Annexure referred to in Independent Auditors Report to the members of the Company
on the Standalone Ind AS Financial Statements for the year ended March 31, 2023, we report
that:
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 report that:
i) (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) The company has a regular program for physical verification of its Property, Plant
and Equipment by which its Property, Plant and Equipment are verified in a phased manner.
In our opinion, this periodicity of physical verification is reasonable having regard to
the size of the company and the nature of its assets.
(c) According to the information and explanations given to us and the records examined
by us and based on the examination of registered sale deed provided to us, we report that,
the title deeds, comprising all the immovable properties of land and building owned by the
company are held in its name. However, some of the immovable properties are mortgaged
against the bank loan. In respect of immovable properties of Land & Building that have
been taken on lease and disclosed as property in the Standalone Ind AS Financial
Statements, the lease agreements are in the name of the company, where the company is
lessee in the agreement.
(d) The Company has not revalued any of its Property, Plant and Equipment (including
right-of-use assets) and intangible assets during the year.
(e) There are no proceedings initiated or are pending against the company for holding
any benami property under the prohibition of Benami Property Transactions Act, 1988 and
the rules made thereunder.
ii) (a) In view of there being no requirement to carry and hold any stock of
inventories, therefore; the provisions of clause
3(ii)(a) of the Order is not applicable to the Company.
(b) With regards to the book debts statement submitted to the bank, we hereby state
that we were not provided with the book debts statement submitted to the bank for the
quarters ended June, 2022, September, 2022 and December, 2022.
However, with regards to the book debts statement submitted to the bank for the quarter
ended March, 2023, we have verified the same and observed that book debts as per statement
submitted to bank was 7,517.44 lakhs against the book debts as per audited
financial statement of 7,385.53 lakhs. Thus, there was a difference of
131.91 lakhs.
We further state that the book debts statement submitted to the bank was based on
provisional financials as of March 31, 2023, whereas, the figures of provisional
financials with respect to the book debts statement was subsequently revised as per
audited financials of March 31, 2023.
iii) The Company has not made any investments in, provided any guarantee or security or
granted any loans and advances in the nature of loans, secured or unsecured to companies,
firms, Limited Liability Partnerships or any other parties. Therefore, the provisions of
clause 3(iii) of the said Order are not applicable to the Company.
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 loans and investments made.
v) The company had accepted deposit from public and directives issued by the Reserve
Bank of India and provisions of Sections 73 to 76 or any other provisions of Companies
Act, 2013 and Rules and rules made thereunder, where applicable, and have been complied.
vi) The Central Government has not prescribed the maintenance of cost records under
sub- section (1) of Section 148 of the Act for any of the activities of the Company; hence
the clause 3(vi) of the said Order is not applicable to the company.
vii) (a) In our opinion, the Company has been generally regular in depositing
undisputed statutory dues, including Goods and Services Tax, Provident Fund, Employees
State Insurance, Income Tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value
Added Tax, Cess and other material statutory dues applicable to it with the appropriate
authorities.
b) According to information and explanation given to us, there is unpaid disputed dues
of income tax as mentioned in Note No. 34(iv).
viii) According to the information and explanations given to us, the company has not
surrendered or disclosed any transaction, previously unrecorded in the books of accounts,
in the tax assessments under the Income Tax Act, 1961, as income during the year.
Accordingly, the requirement to report on clause 3(viii) of the order is not applicable to
the company.
ix) (a) According to the information and explanations given to us and as per the books
and records examined by us, in
our opinion, the Company has not defaulted in repayment of loans or other borrowings or
in the payment of interest thereon to any lender including the loans and interest which
are repayable on demand.
(b) According to the information and explanations given to us and the records of the
Company examined by us including representation received from the management, the Company
has not been declared wilful defaulter by any bank, financial institution or other lenders
or government or any government authority.
(c) The company has taken loan from Banks & other financial institutions during the
year of 1,122.00 Lakhs and the loans were applied for the purpose for
which the loans were obtained.
(d) On an overall examination of the financial statements of the Company, prima facie,
no funds raised on short-term basis have been used for long term purposes by the Company.
(e) The Company does not have any subsidiary, associate or joint venture. Accordingly,
the requirement to report on clause 3(ix)(e) of the Order is not applicable to the
Company.
(f) The Company does not have any subsidiary, associate or joint venture. Accordingly,
the requirement to report on Clause 3(ix)(f) of the Order is not applicable to the
Company.
x) Based upon the audit procedures performed and according to the information and
explanations given to us, monies has been raised by way of Right Issue (First and Final
Call and Final reminder Notice). The proceeds from the Right Issue have been credited to
Companys accounts till February 27, 2023 and the same have been utilized for the purpose
as specified in the letter of offer.
xi) (a) As represented to us by the management, 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) As auditor, we did not receive any whistle blower policy complaint during the year.
xii) In our opinion and according to the information and explanation given to us, the
Company is not a Nidhi Company; hence the clause 3(xii) of the said Order is not
applicable to the Company.
xiii) According to the information and explanations given to us and based on our
examination of records of the Company, transactions with the related parties are in
compliance with Section 177 and 188 of the Act where applicable and the details of such
transactions have been disclosed in the standalone Ind AS 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 records of the Company, during the year, the Company has not entered into
any non-cash transactions with its Directors or persons connected with its directors and
hence provisions of Section 192 of the Companies Act, 2013 are not applicable to the
Company.
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 during the financial year covered by our
audit and the immediately preceding financial year.
xviii) There has been no resignation of the statutory auditors of the Company during
the year.
xix) 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 and 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 indicating 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.
xx) (a) In respect of other than ongoing projects, there are no unspent amounts that
are required to be transferred to a fund specified in Schedule VII of the Act, in
compliance with second proviso to sub-section 5 of Section 135 of the Act.
(b) There are no unspent amounts and ongoing projects in the Company, that are required
to be transferred to a special account in compliance of provision of sub-section (6) of
Section 135 of Companies Act.
For Hitesh Shah & Associates
Chartered Accountants
FRN 103716W
Hitesh Shah
Partner
M.No.: 040999
Place: Mumbai,
Date: May 25, 2023
UDIN: 23040999BGWUUN4161
“ANNEXURE B” FORMING PART OF INDEPENDENT AUDITORS REPORT
“Annexure B” forming part of Independent Auditors Report on the Standalone
Financial Statements of Patel Integrated Logistics Limited
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 Patel
Integrated Logistics Limited (“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.
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. 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 of the Company 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
prescribed under Section 143(10) of the Companies Act, 2013, to the extent applicable to
an audit of internal financial controls, 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 misstatement of the Standalone Ind AS Financial Statements, whether due to fraud
or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion on the Companys internal financial controls system
over financial reporting.
Meaning of Internal Financial Controls over Financial Reporting
A Companys internal financial control over financial reporting is a process designed
to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of Standalone Ind AS Financial Statements for external purposes in accordance
with generally accepted accounting principles. A Companys internal financial control over
financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the assets of the Company;
(2) provide reasonable assurance that transactions are recorded as necessary to permit
preparation of Standalone 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 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 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, 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 March 31, 2023, based on the
internal control over financial reporting criteria established by the Company considering
the essential components of internal control stated in the Guidance Note on Audit of
Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered
Accountants of India.
For Hitesh Shah & Associates
Chartered Accountants
FRN 103716W
Hitesh Shah, Partner
M.No.: 040999
Place: Mumbai,
Date: May 25, 2023
UDIN: 23040999BGWUUN4161
+91-9892691696
