You are here » Home » Companies » Company Overview » Schneider Electric Infrastructure Ltd

Schneider Electric Infrastructure Ltd.

BSE: 534139 Sector: Engineering
NSE: SCHNEIDER ISIN Code: INE839M01018
BSE LIVE 15:40 | 17 Nov 124.90 0.30
(0.24%)
OPEN

126.55

HIGH

127.95

LOW

124.35

NSE 15:45 | 17 Nov 125.50 0.55
(0.44%)
OPEN

126.00

HIGH

128.50

LOW

124.85

OPEN 126.55
PREVIOUS CLOSE 124.60
VOLUME 19995
52-Week high 163.00
52-Week low 114.50
P/E
Mkt Cap.(Rs cr) 2,986
Buy Price 125.00
Buy Qty 710.00
Sell Price 0.00
Sell Qty 0.00
OPEN 126.55
CLOSE 124.60
VOLUME 19995
52-Week high 163.00
52-Week low 114.50
P/E
Mkt Cap.(Rs cr) 2,986
Buy Price 125.00
Buy Qty 710.00
Sell Price 0.00
Sell Qty 0.00

Schneider Electric Infrastructure Ltd. (SCHNEIDER) - Auditors Report

Company auditors report

To

The Members of

SCHNEIDER ELECTRIC INFRASTRUCTURE LIMITED

Report on the Financial Statements

We have audited the accompanying financial statements of SCHNEIDER ELECTRICINFRASTRUCTURE LIMITED ("the Company") which comprise the Balance Sheet asat March 31 2016 the Statement of Profit and Loss and Cash Flow Statement for the yearthen ended and a summary of significant accounting policies and other explanatoryinformation.

Management’s Responsibility for the Financial Statements

The Company’s Board of Directors is responsible for the matters stated in Section134(5) of the Companies Act 2013 ("the Act")with respect to the preparation ofthese financial statements that give a true and fair view of the financial positionfinancial performance and cash flows of the Company in accordance with accountingprinciples generally accepted in India including the Accounting Standards specified undersection 133 of the Act read with Rule 7 of the Companies (Accounts) Rules 2014. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding of the assets of the Company and for preventingand detecting frauds and other irregularities; selection and application of appropriateaccounting policies; making judgments and estimates that are reasonable and prudent; andthe design implementation and maintenance of adequate internal financial control thatwere operating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the financial statements thatgive a true and fair view and are free from material misstatement whether due to fraud orerror.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on ouraudit. We have taken into account the provisions of the Act the accounting and auditingstandards and matters which are required to be included in the audit report under theprovisions of the Act and the Rules made thereunder. We conducted our audit in accordancewith the Standards on Auditing issued by the Institute of Chartered Accountants of Indiaas specified under Section 143(10) of the Act. Those Standards require that we comply withethical requirements and plan and perform the audit to obtain reasonable assurance aboutwhether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on theauditor’s judgment including the assessment of the risks of material misstatement ofthe financial statements whether due to fraud or error. In making those risk assessmentsthe auditor considers internal financial control relevant to the Company’spreparation of the financial statements that give a true and fair view in order to designaudit procedures that are appropriate in the circumstances. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of theaccounting estimates made by the company’s directors as well as evaluating theoverall presentation of the financial statements. We believe that the audit evidence wehave obtained is sufficient and appropriate to provide a basis for our audit opinion onthe financial statements.

Opinion

In our opinion and to the best of our information and according to the explanationsgiven to us the financial statements give the information required by the Act in themanner so required and give a true and fair view in conformity with the accountingprinciples generally accepted in India of the state of affairs of the Company as at March31 2016 its loss and its cash flows for the year ended on that date.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor’s report) Order 2016 ("theOrder") issued by the Central Government of India in terms of sub-section (11) ofsection 143 of the Act we give in the Annexure 1 a statement on the matters specified inparagraphs 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 bestof our knowledge and belief were necessary for the purpose of our audit;

(b) In our opinion proper books of account as required bylaw have been kept by theCompany so far as it appears from our examination of those books;

(c) The Balance Sheet Statement of Profit and Loss and Cash Flow Statement dealt withby this Report are in agreement with the books of account;

(d) In our opinion the aforesaid financial statements comply with the AccountingStandards 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 312016 and taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2016 from being appointed as a director in terms of section 164 (2) ofthe Act;

(f) With respect to the adequacy of the internal financial controls over financialreporting of the Company and the operating effectiveness of such controls refer to ourseparate Report in "Annexure 2" to this report;

(g) With respect to the other matters to be included in the Auditor’s Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand 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 financialposition in its financial statements – Refer Note 31 to the financial statements;

ii. The Company has made provision as required under the applicable law or accountingstandards for material foreseeable losses if any on long-term contracts includingderivative contracts - Refer Note 6 to the financial statements;

iii. There were no amounts which were required to be transferred to the InvestorEducation and Protection Fund by the Company.

For S.R. Batliboi & CO. LLP
Chartered Accountants
ICAI Firm Registration Number: 301003E/E300005
per Manoj Kumar Gupta
Place: Noida Partner
Date: 25th May 2016 Membership Number: 83906

Annexure

Annexure referred to in paragraph 1 under the heading "Report on other legal andregulatory requirements" of our report of even date

Re: Schneider Electric Infrastructure Limited ("the Company")

(i) (a) The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.

(b) All fixed assets have not been physically verified by the management during theyear but there is a regular programme of verification which in our opinion is reasonablehaving regard to the size of the Company and the nature of its assets. No materialdiscrepancies were noticed on such verification.

(c) According to the information and explanations given by the management the titledeeds of immovable properties included in fixed assets are held in the name of theCompany.

(ii) The inventory has been physically verified by the management during the year. Inour opinion the frequency of verification is reasonable. No material discrepancies werenoticed on such physical verification.

(iii) According to the information and explanations given to us the Company has notgranted any loans secured or unsecured to companies firms limited liabilitypartnerships or other parties covered in the register maintained under section 189 of theCompanies Act 2013. Accordingly the provisions of clause 3(iii) (a) (b) and (c) of theOrder are not applicable to the Company and hence not commented upon.

(iv) In our opinion and according to the information and explanations given to usthere are no loans investments guarantees and securities granted in respect of whichprovisions of section 185 and 186 of the Companies Act 2013 are applicable and hence notcommented upon.

(v) The Company has not accepted any deposits from the public.

(vi) We have broadly reviewed the books of account maintained by the Company pursuantto the rules made by the Central Government for the maintenance of cost records undersection 148(1) of the Companies Act 2013 related to the manufacture of powertransformers switchgears and other related products and are of the opinion that primafacie the specified accounts and records have been made and maintained. We have nothowever made a detailed examination of the same.

(vii)(a) Undisputed statutory dues including provident fund employees’ stateinsurance income-tax sales-tax service tax duty of custom duty of excise value addedtax cess and other material statutory dues have generally been regularly deposited withthe appropriate authorities though there has been a slight delay in a few cases.

(b) According to the information and explanations given to us no undisputed amountspayable in respect of provident fund employees’ state insurance income-tax service tax sales-tax duty of custom duty of excise value added tax cess and othermaterial statutory dues were outstanding at the year end for a period of more than sixmonths from the date they became payable.

(c) According to the records of the Company the dues outstanding of sales-tax servicetax duty of custom duty of excise value added tax and cess on account of any disputeare as follows:

Name of Statute Nature of Dues Amount (Rupees Millions) Amount Deposited (Rupees Millions) Period to which the amount relates Forum where dispute is pending
Central Excise Act 1944 Wrong availment of CENVAT on Inter Unit transfer 361.59 - 2007-08 CESTAT - CHENNAI
Central Excise Act 1944 Demand of duty for Exemption under notification 108/95 10.29 - 2001-02 Tribunal Delhi
Central Excise Act 1944 Under valuation of VIT tubes CAS 4 not considered by department for earlier period 5.21 2.00 1994-95 CESTAT - CHENNAI
Central Excise Act 1944 Non inclusion of 15% Profit 5.13 - 1993-94 & Kolkata High Court
Margin in Transfer Pricing 1994-95
Central Excise Act 1944 Rejection of refund claim towards CENVAT reversals as insisted during Excise audit 4.44* - 2012-13 CESTAT - CHENNAI
Central Excise Act 1944 Wrongly availment and distribution of ISD Credit 15.07 - 2011-13 CESTAT - AHMEDABAD
Central Excise Act 1944 Refund of excise duty denied for cases where proof of Export submitted after payment of Excise Duty after 180 days of export 3.07 - 2012-13 Tribunal Gujarat
Central Excise Act 1944 Captively consumed goods cleared by availing exemption under notification 6/2006 2.26* - 2008-09 & 2010-11 CESTAT - CHENNAI
Central Excise Act 1944 Disallowance of CENVAT Credit duty on captive consumption and clearance of goods under Notification 6 of 2006 1.11* - 2009-10 CESTAT - CHENNAI
Central Excise Act 1944 Short payment of Duty 1.35 - 2007-08 Commissioner (Appeals) LTU
Central Excise Act 1944 Demand of duty for Exemption u/n 108/95 0.47* - 2003-04 Commissioner (Adj.) New Delhi
Central Excise Act 1944 CENVAT Credit availed on SAP maintenance charges 0.21* - 2008-09 HIGH COURT - CHENNAI
Central Excise Act 1944 Levy of penalty 0.02 - 2011-12 CESTAT - CHENNAI
Central Excise Act 1944 Seizure of spares while being transported to Railway Station alleging transportation without Invoice. 0.01 - 1996-97 Commissioner (Appeals) Allahabad
Central Excise Act 1944 Service Tax on testing and technical Analysis Service 0.45 - - Commissioner Appeal
Central Excise Act 1944 Wrongly availment and utilized Cenvat Credit. Address on Invoices 0.54 0.08 2013-14 Commissioner Appeal
Central Sales Tax Act 1956 Non submission of Statutory Form such as C/H/F/E-1 and export documents 151.40* 24.93 2010-11 & 2011-12 Deputy Commissioner Appeal
Central Sales Tax Act 1956 Non submission of declaration forms Input tax claim disallowed 168.38 - 2007-08 Senior Joint Commissioner (Appeals)
Central Sales Tax Act 1956 Non submission of Form C/I/E-1 and export documents 59.26* 44.30 2009-10 Joint Commissioner - Corporate Circle
Central Sales Tax Act 1956 Non collection of declaration forms 22.52* 37.97 2007-08 Joint Commissioner Allahabad
Central Sales Tax Act 1956 Non collection of declaration forms & CST treated as local VAT Sale 72.96* 14.59 2010-11 Joint Commissioner (Corporate Circle)
Central Sales Tax Act 1956 Non submission of form C/I/E-1 and export documents 56.23* 48.56 2008-09 Joint commissioner (Allahabad)
Central Sales Tax Act 1956 Non Submission of C Forms 44.87* 9.47 2009-10 Deputy Commissioner of Commercial Tax Vadodara
Central Sales Tax Act 1956 Non submission of Declaration forms 20.65* 20.65 2010-11 & 2011-12 High Court (Madras)
Central Sales Tax Act 1956 Non collection of declaration forms 28.05* 21.19 2006-07 Deputy Commissioner Allahabad
Central Sales Tax Act 1956 Non collection of declaration forms 1.57* 0.76 1993-94 1997-1998 2003-04 2004-05 & 2005-06 West Bengal Sales Tax Revision Board
Central Sales Tax Act 1956 Non submission of Declaration forms 14.87* 14.87 2008-09 & 2009-10 Joint Commissioner (Appeals)
Central Sales Tax Act 1956 Non collection of declaration forms 17.21* - 2005-06 2006-07 & 2007-08 Deputy Commissioner U.P. Sales Tax
Central Sales Tax Act 1956 Input tax claim disallowed non-submission of declaration forms 9.30* - 2009-10 Joint Commissioner (Appeals)
Gujarat Value Added Tax 2003 Non collection of declaration form 16.56* 3.35 2007-08 & 2008-09 Deputy Commissioner
Central Sales Tax Act 1956 Non collection of declaration forms 6.36* - 2002-03 High Court of Kolkata
Uttar Pradesh Trade Tax Act 1948 Project sales tax assessment 5.50* 4.61 2005-06 Deputy Commissioner U.P. Sales Tax
Central Sales Tax Act 1956 Non collection of declaration forms 3.91* - 2001-02 2002-03 & 2011-12 Deputy Commissioner
Central Sales Tax Act 1956 Disallowance of stock transfers made within the state Denial of input tax credit Difference in interpretation of rates and Non submission of documents to substantiate the purchases 3.58* 3.58 2008-09 Joint commissioner (Allahabad)
West Bengal Sales Tax Act 1994 Non collection of declaration forms 3.20 - 1997-98 West Bengal Tribunal
Delhi Value Added Tax Act 2004 VAT Audit objections and exparte assessment done 1.83 - 2007-08 VAT Audit Officer Delhi
Central Sales Tax Act 1956 Non submission of declaration forms Input tax claim disallowed 1* 0.40 2006-07 West Bengal Sales Tax Revision Board
Central Sales Tax Act 1956 Non collection of declaration form CST Documents like PO Endorsed ARE 1 (Vanijy Bhavan) E1 Forms 0.54* - 2009-10 Deputy Commissioner Comm Tax
Uttar Pradesh Trade Tax Act 1948 Levy of purchase Tax due to Unregistered purchases made 0.33* - 2006-07 Deputy Commissioner U.P. Sales Tax
Tamil Nadu General Sales Tax Act 1959 Levy of penalty for wrong disclosure of turnover and Non furnishing of required documents for export & other claims 0.29* - 1991-92 Sales Tax Appellate Tribunal Chennai
Central Sales Tax Act 1956 Non collection of declaration forms 0.26* 1.24 2008-09 Deputy Commissioner Jaipur
Madhya Pradesh Value Added Tax Act 2002 Non collection of declaration form CST treated as local VAT Sale 0.18* 0.06 2010-11 Deputy Commissioner Appeal
Rajasthan Value Added Tax Act 2003 Input tax claim disallowed 0.08* - 2008-09 Deputy Commissioner Jaipur
Madhya Pradesh Value Added Tax Act 2002 Entry Tax On High Sea Sales Imported Material 0.07* 0.02 2010-11 Deputy Commissioner Appeal
Central Sales Tax Act 1956 Provisional Assessment 4.54 0.91 2014-15 Additional Commissioner Appeal
Gujarat Value Added Tax 2003 Input tax claim disallowed non-submission of declaration forms 146.50* 28.27 2011-12 Joint Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 39.39 5.11 2011-12 2013-14 Additional Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 17.04 - 2013-14 Deputy Commissioner
Central Sales Tax Act 1956 Non collection of declaration forms 16.87 2.53 2012-13 Joint Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 7.25 - 2012-13 High Court
Central Sales Tax Act 1956 Non collection of declaration forms 7.67* 3.56 2008-09 2011-12 Deputy Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 11.09* - 2009-10 Joint Commissioner (Allahabad)
Central Sales Tax Act 1956 Non collection of declaration forms 12.10* 2.42 2011-12 Joint Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 1.77* - 2009-10 Deputy Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 0.42* 0.14 2010-11 Deputy Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 6.82* 1.43 2010-11 Deputy Commissioner Appeal
Central Sales Tax Act 1956 Non collection of declaration forms 2.80 - 1997-98 Deputy Commissioner Comm Tax- Jharkhand
Central Sales Tax Act 1956 Non collection of declaration forms 16.79 - 1993-94 Deputy Commissioner Comm Tax-Gujarat
Finance Act 1994 Non-payment of Service Tax on amount paid for the use of Trade Mark 35.84* 17.92 2010-11 & 2011-12 CESTAT – CHENNAI
Finance Act 1994 Non-payment of service tax on provision created in books/ short payment of service tax on royalty and technical knowhow payments made under intellectual property right services. 10.12* - 2010-11 CESTAT – CHENNAI
Finance Act 1994 Irregular availment of CENVAT Credit of Service Tax 4.98* - 2012-13 CESTAT – CHENNAI
Finance Act 1994 Disallowance of CENVAT credit availed on certain input services 0.79* - 2012-13 CESTAT – CHENNAI
Finance Act 1994 Non-payment of service tax on provision created in books /short payment of service tax on royalty and technical knowhow payments made under intellectual property right services. 0.65* - 2011-12 CESTAT - CHENNAI
Finance Act 1994 Non-payment of Service Tax on Manpower supply services 0.62* - 2012-13 CESTAT - CHENNAI
Finance Act 1994 Rejection of refund claim of interest paid for CENVAT credit wrongly availed but not utilised 0.13* - 2012-13 CESTAT – CHENNAI
Finance Act 1994 Short payment of service tax on GTA 0.08* - 2009-10 HIGH COURT- CHENNAI
The Custom Act 1962 Refund of drawback for non-realisation of export proceeds 5.59 - 2012-13 Commissioner of Customs (Appeals)

* Represents Company’s share of Rs.785.62 Million of dues pending in forumsJointly with ALSTOM T&D India Limited (Refer Note 31 of the accompanying financialstatements)

According to the information and explanations given to us there are no dues of incometaxand cess which have not been deposited on account of dispute.

(viii) In our opinion and according to the information and explanations given by themanagement the Company has not defaulted in repayment of dues to a financial institutionbank or debenture holders or government.

(ix) According to the information and explanations given by the management the Companyhas not raised any money way of initial public offer / further public offer / debtinstruments and term loans hence reporting under clause (ix) is not applicable to theCompany and hence not commented upon.

(x) Based upon the audit procedures performed for the purpose of reporting the true andfair view of the financial statements and according to the information and explanationsgiven by the management we report that no fraud by the Company or no fraud on the Companyby the officers and employees of the Company has been noticed or reported during the year.

(xi) According to the information and explanations given by the management themanagerial remuneration has been paid / provided in accordance with the requisiteapprovals mandated by the provisions of section 197 read with Schedule V to the CompaniesAct 2013.

(xii) In our opinion the Company is not a nidhi company. Therefore the provisions ofclause 3(xii) of the order are not applicable to the Company and hence not commented upon.

(xiii) According to the information and explanations given by the managementtransactions with the related parties are in compliance with section 177 and 188 ofCompanies Act 2013 where applicable and the details have been disclosed in the notes tothe financial statements as required by the applicable accounting standards.

(xiv) According to the information and explanations given to us and on an overallexamination of the balance sheet the company has not made any preferential allotment orprivate placement of shares or fully or partly convertible debentures during the yearunder audit and hence reporting requirements under clause 3(xiv) are not applicable tothe company and not commented upon.

(xv) According to the information and explanations given by the management the Companyhas not entered into any non-cash transactions with directors or persons connected withhim as referred to in section 192 of Companies Act 2013.

(xvi) According to the information and explanations given to us the provisions ofsection 45-IA of the Reserve Bank of India Act 1934 are not applicable to the Company.

For S.R. Batliboi & CO. LLP
Chartered Accountants
ICAI Firm Registration Number: 301003E/E300005
per Manoj Kumar Gupta
Place: Noida Partner
Date: 25th May 2016 Membership Number: 83906

ANNEXURE TO THE INDEPENDENT AUDITOR’S REPORT OF EVEN DATE ON THE STANDALONEFINANCIAL STATEMENTS OF SCHNEIDER ELECTRIC INFRASTRUCTURE LIMITED ("theCompany")

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 ("the Act")

We have audited the internal financial controls over financial reporting of SCHNEIDERELECTRIC INFRASTRUCTURE LIMITED ("the Company") as of March 31 2016 inconjunction with our audit of the standalone financial statements of the Company for theyear ended on that date.

Management’s Responsibility for Internal Financial Controls

The Company’s Management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls Over Financial Reportingissued by the Institute of Chartered Accountants of India. These responsibilities includethe design implementation and maintenance of adequate internal financial controls thatwere operating effectively for ensuring the orderly and efficient conduct of its businessincluding adherence to the Company’s policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Companies Act 2013.

Auditor’s Responsibility

Our responsibility is to express an opinion on the Company's internal financialcontrols over financial reporting based on our audit. We conducted our audit in accordancewith the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting(the "Guidance Note") and the Standards on Auditing as specified under section143(10) of the Companies Act 2013 to the extent applicable to an audit of internalfinancial controls both applicable to an audit of Internal Financial Controls and bothissued by the Institute of Chartered Accountants of India. Those Standards and theGuidance Note require that we comply with ethical requirements and plan and perform theaudit to obtain reasonable assurance about whether adequate internal financial controlsover financial reporting was established and maintained and if such controls operatedeffectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor’s judgement including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the internal financial controls system overfinancial reporting.

Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is a process designedto provide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financialreporting includes those policies and procedures that (1) pertain to the maintenance ofrecords that in reasonable detail accurately and fairly reflect the transactions anddispositions of the assets of the company; (2) provide reasonable assurance thattransactions are recorded as necessary to permit preparation of financial statements inaccordance with generally accepted accounting principles and that receipts andexpenditures of the company are being made only in accordance with authorisations ofmanagement and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany's 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 financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion the Company has in all material respects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 31 2016 based on theinternal control over financial reporting criteria established by the Company consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

For S.R. Batliboi & CO. LLP
Chartered Accountants
ICAI Firm Registration Number: 301003E/E300005
per Manoj Kumar Gupta
Place: Noida Partner
Date: 25th May 2016 Membership Number: 83906