TO THE MEMBERS OF P B GLOBAL LIMITED
Report on the Audit of the Standalone Financial Statements Opinion
We have audited the accompanying standalone financial statements of P B GLOBAL
LIMITED (the "Company"), which comprise the Balance Sheet as at March 31,
2023, the Statement of Profit and Loss (including Other Comprehensive Income), the
Statement of Changes in Equity and the Statement of Cash Flows 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, ("IndAS") and other accounting principles generally accepted in India,
of the state of affairs of the Company as at March 31, 2023, the Loss and 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 ("SA" s) specified under section 143(10) of the Act. Our
responsibilities under those Standards are further described in the Auditors
Responsibilities for the Audit of the 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 ICAIs Code
of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate
to provide a basis for our audit opinion on the standalone financial statements.
On the basis of information received and audit evidence obtained,
1) we are of the opinion that provision for employee benefit expenses is required to be
made. As required by Ind AS 19, "Employee Benefits" the Company is not making
any provisions for the Employee benefit accruing during the year.
The Company has a policy to account for the same on Cash basis.
2) We also observed that Company has not filled the Income tax return for FY 2019-20 as
per Income Tax Act, 1961 U/s.139(1)
Managements Responsibilities 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 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 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 financial control relevant to the audit in order to
design audit procedures that are appropriate in the circumstances. Undersection143(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.
Materiality is the magnitude of misstatements in the standalone financial statements
that, individually or in aggregate, makes it probable that the economic decisions of a
reasonably knowledgeable user of the standalone 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 standalone 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 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.
Emphasis of Matter
We draw the attention towards the followings
We bring to the attention of the users that the audit of the financial statements has
been performed On the basis of data provided by the management. in the aforesaid
conditions.
Creditors, Debtor, Loans and advances are subject to confirmations from the respective
parties.
Our opinion is not qualified in respect of the above.
Further, the turnover of the company is inclusive of the branch transfer
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 paragraph 3 and 4 of the
order.
2. As required by Section 143(3) of the Act, we report that:
A. we have sought and obtained all the information and explanations which to the best
of our knowledge and belief were necessary for the purposes of our audit.
B. in our opinion proper books of account as required by law have been kept by the
Company so far as it appears from our examination of those books;
C. the balance sheet, the statement of profit and loss, the statement of cash flows and
the 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 Accounting
Standards specified under Section 133 of the Act read with relevant rule issued
thereunder;
E. on the basis of the written representations received from the directors as on 31
March 2023 taken on record by the Board of Directors, none of the directors is
disqualified as on 31 March 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. 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 not disclosed the impact of pending litigations on its financial
position in its financial statements;
ii. the Company has made provision, as required under the applicable law or accounting
standards, for material foreseeable losses, if any, on long-term contracts including
derivative contracts;
iii. There were no amounts which were required to be transferred to the Investor
Education and
Protection Fund by the Company.
For Jain Vinay & Associates
(Chartered Accountants)
SD/-
Vishnu Kumar Sodani
(Partner)
M. No: 403919
UDIN: 23403919BGVVWZ6726 Place: Mumbai Date: 7th June, 2023
Annexure A to the Auditors Report
The Annexure referred to in Independent Auditors Report to the members of the Company
on the IND AS financial statements for the year ended 31 March 2023, we report that: i. In
Respect of the Companys tangible & intangible assets;
a.The Company has maintained proper records showing full particulars, including
quantitative details and situation of tangible & Intangible asset.
b. The Tangible & Intangible Assets have been physically verified by the management
in a phased manner, designed to cover all the items over a period of three years, which in
our opinion, is reasonable having regard to the size of the company and nature of its
business. Pursuant to the program, a portion of the tangible & intangible asset has
been physically verified by the management during the year and no material discrepancies
between the books records and the physical fixed assets have been noticed .
c.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 pending
against the Company for holding any Benami property under the Prohibition of Benami
Property Transactions Act, 1988 and Rules made thereunder .
d. Company has sold its land, Plant & Machinery, Fire fighting Equipments, Computer
etc at a sale price of Rs.471 Crore & out of the profit from the sale of these
fixed assets company has generated a revaluation reserve at Rs.191.98 Crore with reference
to valuation by a valuer by considering indexation cost of FY 2000-01
ii. The management has conducted the physical verification of inventory at reasonable
intervals. The discrepancies noticed on physical verification of the inventory as compared
to books records which has been properly dealt with in the books of account were not
material as per Management Representation Letter provided.
iii. The company has granted loans, secured or unsecured to companies, firms, Limited
Liability Partnerships or other parties covered in the register maintained under section
189 of the Companies Act, 2013. And;
(a) the terms and conditions of the grant of such loans are not prejudicial to the
companys interest;
(b) the schedule of repayment of principal and payment of interest has been stipulated
and whether the repayments or receipts are regular;
(c) the amount is overdue, and the total amount overdue for more than ninety days is
stated in Notes to accounts , and reasonable steps have been taken by the company for
recovery of the principal and interest; iv. According to the information and explanations
given to us and on the basis of our examination of, the Company , in respect of
investments made and loans, guarantees and security given by the Company, in our opinion
the provisions of Section 185 and 186 of the Companies Act, 2013 ("the Act")
have been complied with.
v. The Company has not accepted any deposits during the year and does not have any
unclaimed deposits as at March 31, 2023 and therefore, the provisions of the clause 3 (v)
of the Order are not applicable to the Company.
vi. The maintenance of cost records has not been specified by the Central Government
under section 148(1) of the Companies Act, 2013 for the business activities carried out by
the Company. Thus reporting under clause 3(vi) of the order is not applicable to the
Company.
vii. (a) According to the information and explanations given to us and on the basis of
our examination of the records of the Company, amounts deducted/ accrued in the books of
Account in respect of undisputed statutory dues including GST, income-tax, service tax,
cess and other material statutory dues have been regularly deposited during the year by
the Company with the appropriate authorities. As explained to us, the Company did not have
any dues on account of employees state insurance and duty of excise.
Name of the statute |
Nature of dues |
Period to which the amount relates |
Amount due |
Due date |
Date of Payment |
Income tax act, 1961 |
TDS payable other U/S194J |
1st January 2023- 31st March 2023 |
Rs.20,10,092/- |
30th Sep., 2023 |
Not Paid Till the Reporting Date |
Income tax act, 1961 |
TDS payable other U/S194I |
01st April 2021 31st March 2022 |
Rs.26,09,125/- |
30th Sep., 2022 |
Not Paid Till the Reporting Date |
Income tax act, 1961 |
TDS payable other U/S192B |
01st April 2021 31st March 2022 & 1st
January 2023- 31 stMarch 2023 |
Rs.14,35,889/- |
30th Sep., 2022 & 30th Sep., 2023 |
Not Paid Till the Reporting Date |
Profession Tax Act |
Professional Tax |
01st April 2020 to 31st March 2023 |
Rs.2,39,691/- |
30th June,2021, 30th June 2022 & 30th
June 2023 |
Not Paid Till the Reporting Date Not Paid Till the Reporting Date |
Goods and service tax act, |
Goods & service tax |
1st April 2020- 31st March 2021 |
Rs.1,57,97,397. 31 |
15th May,2021 |
Not Paid Till the Reporting Date |
|
Goods & Service Tax Reverse Charge Mechanism (On Transport &
Legal Fees) |
1st April 2021- 31st March 2022 |
Rs.6,31,962/- |
20th Day of every next month |
Not Paid Till the Reporting Date |
(b) According to the information and explanations given to us and the records of the
company examined by us, there are no dues of income-tax, sales- tax, service tax, goods
and service tax, duty of customs, duty of excise and value added tax which have not been
deposited on account of any dispute.
Statute |
Nature of dues/DIN & Notice No |
Amount Rs. |
Period to which the amount relates |
Forum where the dispute is pending |
| the income tax act, 1961 |
demand ref.no. 2023201737000768271c |
1,49,96,140/- |
assessment year 2017-18 |
income tax department |
| the income tax act, 1961 |
demand ref.no. 2023201637000554775c |
31,47,729/- |
assessment year 2016-17 |
income tax department |
| the income tax act, 1961 |
demand ref.no. 2023201637000554775c |
24,340/- |
assessment year 2016-17 |
income tax department |
| the income tax act, 1961 |
demand ref.no. 2020201937006656011c |
86,85,352/- |
assessment year 2019-20 |
income tax department |
| maharashtra sales tax (vat) |
as per assessment order |
rs.1,50,32,466/- |
f.y. year 2012- 13 |
sales tax appeal (maharashtra) |
| maharashtra sales tax (cst) |
as per assessment order |
rs. 65,18,936/- |
f.y. year 2012- 13 |
central sales tax appeal (maharashtra) |
| maharashtra sales tax (cst) |
as per assessment order |
rs. 1,23,71,760/- |
f.y. year 2013- 14 |
sales tax department (maharashtra) |
| maharashtra sales tax (cst) |
as per assessment order |
rs. 30,99,846/- |
f.y. year 2015- 16 |
sales tax department (maharashtra) |
| maharashtra sales tax (vat) |
as per assessment order |
rs. 9,82,799/- |
f.y. year 2016- 17 |
sales tax department (maharashtra) |
| maharashtra sales tax (cst) |
as per assessment order |
rs. 75,49,742/- |
f.y. year 2016- 17 |
sales tax department (maharashtra) |
| maharashtra saale tax (vat) |
as per assessment order |
rs.1,97,39,102/- |
f.y. year 2017- 18 |
sales tax department (maharashtra) |
| maharashtra sales tax (cst) |
as per assessment order |
rs.34,44,862/- |
f.y. year 2017- 18 |
sales tax department (maharashtra) |
| goods & service tax |
summons (central tax) (under section 70 of the central goods &
services tax act, 2017) |
liability is uncertain as case in under process |
from july- 2017 to july- 2019 |
goods & service tax department |
| goods & service tax |
state tax investigation (state tax) |
liability is uncertain as case in under process |
from july- 2017 to july- 2019 |
goods & service tax department |
viii. According to the information and explanations given to us and on the basis of our
examination of the records of the
Company, the Company has not surrendered or disclosed any transactions, previously
unrecorded as income in the books of account, in the tax assessments under the Income Tax
Act, 1961 as income during the year. ix. a. The Company have loans or borrowings from
banks during the year in the form of Bank Cash credit facility of Rs.1,48,83,053/- Crore
According to the information and explanation given to us, the company has not defaulted in
the repayment of loans or borrowings to bank and financial institution.
b. According to the information and explanations given to us and based on examination
of the records of the Company, the Company has not defaulted in repayment of loans or
borrowing or in the payment of interest thereon to any financial institution or bank The
Company did not have any loans or borrowings from government during the year.
c. According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not been declared a willful
defaulter by any bank or financial institution or government or government authority.
d. In our opinion and according to the information and explanations given to us by the
management, term loans were applied for the purpose for which the loans were obtained.
e. According to the information and explanations given to us and on an overall
examination of the balance sheet of the Company, we report that no funds raised on
short-term basis have been used for long-term purposes by the Company.
f. According to the information and explanations given to us and on an overall
examination of the standalone financial statements of the Company, we report that the
Company has not taken any funds from any entity or person on account of or to meet the
obligations of its subsidiaries, associates or joint ventures as defined under the Act.
g. According to the information and explanations given to us and procedures performed
by us, we report that the Company has not raised loans during the year on the pledge of
securities held in its subsidiaries, joint ventures or associate companies (as defined
under the Act).
x. (a) The Company has not raised moneys by way of initial public offer or further
public offer (including debt instruments) or term loans and hence reporting under clause 3
(x)(a) of the Order is not applicable to the Company.
(b) According to the information and explanations given to us and on the basis of 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. Accordingly, clause 3(x)(b) of the Order is not applicable.
xi. (a) To the best of our knowledge and according to the information and explanations
given to us, no fraud by the Company or no material fraud on the Company by its officers
or employees has been noticed or reported during the year.
(b) According to the information and explanations given to us, no report under
sub-section (12) of Section 143 of the Act has been filed by the auditors in Form ADT-4 as
prescribed under Rule 13 of the Companies (Audit and Auditors) Rules, 2014 with the
Central Government.
(c) As represented to us by the management, there are no whistle blower complaints
received by the Company during the year.
xii. The Company is not a Nidhi Company and hence reporting under clause 3 (xii) of the
Order is not applicable to the Company.
xiii. In our opinion and according to the information and explanations given to us, the
Company is in compliance with Section 177 and 188 of the Companies Act, 2013 where
applicable, for all transactions with the related parties and the details of related party
transactions have been disclosed in the standalone financial statements as required by the
applicable Indian accounting standards.
xiv. a) Based on information and explanations provided to us and our audit procedures,
in our opinion, the Company has an internal audit system commensurate with the size and
nature of its business.
(b) We have considered the internal audit reports of the Company issued till date for
the period under audit.
xv. In our opinion and according to the information and explanations given to us,
during the year the Company has not entered into any non-cash transactions with its
Directors or persons connected to its directors and hence provisions of section 192 of the
Companies Act, 2013 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, clause 3(xvi)(a) of the Order is not applicable.
(b) The Company is not required to be registered under Section 45-IA of the Reserve
Bank of India Act, 1934. Accordingly, clause 3(xvi)(b) of the Order is not applicable.
(c) The Company is not a Core Investment Company (CIC) as defined in the regulations
made by the Reserve Bank of India. Accordingly, clause 3(xvi)(c) of the Order is not
applicable.
(d) The Company is not part of any group (as per the provisions of the Core Investment
Companies (Reserve Bank) Directions, 2016 as amended). Accordingly, the requirements of
clause 3(xvi)(d) are not applicable.
xvii. According to the information and explanation given to us, the company has not
incurred any cash losses in financial year and immediately preceding financial year.
xviii. As audit tenure here has been no resignation of the statutory auditors during
the year. Accordingly, clause 3(xviii) of the Order is not applicable.
xix. In our opinion and according to information and explanation given to us, the
company can meet the liability which are exist as at the balance sheet date when such
liabilities are due in the future. xx. According to the Information and explanation given
to us, the company has not under obligation of corporate social responsibility, so there
is no amount which remain unspent and need to transfer under special accounts in
accordance with section 135 of the companies Act, 2013. Accordingly, clauses 3(xx)(a) and
3(xx)(b) of the Order are not applicable
xxi. In our opinion and according to information and explanation given to us, the
company does not include any qualified and adverse remark in the audit report of the
financial statement issued by the respective auditor.
For Jain Vinay & Associates
(Chartered Accountants)
SD/-
Vishnu Kumar Sodani
(Partner)
M. No: 403919
UDIN: 23403919BGVVWZ6726 Place: Mumbai
Date: 7th June, 2023
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 P B
GLOBAL LIMITED ("the Company") as of 31 March 2023 in conjunction with our
audit of the IND AS 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 misstatement of the 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 financial statements for external purposes in accordance with generally
accepted accounting principles. A companys internal financial control over financial
reporting includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide reasonable assurance that
transactions are recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that receipts and
expenditures of the company are being made only in accordance with authorizations of
management and directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or disposition of the
companys assets that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls 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 31 March 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 Jain Vinay & Associates
(Chartered Accountants)
SD/-
Vishnu Kumar Sodani
(Partner)
M. No: 403919
UDIN: 23403919BGVVWZ6726 Place: Mumbai
Date: 7th June, 2023
+91-9892691696
