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ACE EduTrend Ltd.

BSE: 530093 Sector: Others
NSE: N.A. ISIN Code: INE715F01014
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NSE 05:30 | 01 Jan ACE EduTrend Ltd
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OPEN 2.28
CLOSE 2.30
VOLUME 21109
52-Week high 2.77
52-Week low 0.95
P/E
Mkt Cap.(Rs cr) 2
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

ACE EduTrend Ltd. (ACEEDUTREMDLTD) - Auditors Report

Company auditors report

To

The Members of ACE EDUTREND LIMITED Report on the Financial Statements

Qualified Opinion

We have audited the standalone financial statements of Ace Edutrend Limited ("theCompany") which comprise the Standalone Balance Sheet as at March 31 2022 and theStandalone Statement of Profit and Loss (including other comprehensive income) StandaloneStatement of Changes in Equity and Standalone Statement of Cash Flows for the year thenended and notes to the standalone financial statements including a summary of thesignificant accounting policies and other explanatory information (hereinafter referred toas "the standalone financial statements").

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone financial statements give the information requiredby the Companies Act 2013 ("the Act") in the manner so required and give a trueand fair view in conformity with the accounting principles generally accepted in India ofthe state of affairs of the Company as at March 31 2022 and loss and other comprehensiveincome changes in equity and its cash flows for the year ended on that date subject tothe matters described under " Basis for Qualified Opinion" section of our report

Basis for Qualified Opinion

a) . In the absence of appropriate evidence and underlying documents/agreements/contractsor independent report of the third party authority we are unable to comments on theappropriateness of the Loan & Advances Trade receivables and Trade Payables.

b) . We draw your attention that in the absence of Fixed Asset Register and no physicalverification report by the management / third party we are unable to comment on theexistence of the Fixed Assets.

We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder Section 143(10) of the Act. Our responsibilities under those SAs are furtherdescribed in the Auditor's Responsibilities for the Audit of the Standalone FinancialStatements section of our report. We are independent of the Company in accordance with theCode of Ethics issued by the Institute of Chartered Accountants of India together with theethical requirements that are relevant to our audit of the standalone financial statementsunder the provisions of the Act and the Rules thereunder and we have fulfilled our otherethical responsibilities in accordance with these requirements and the Code of Ethics. Webelieve that the audit evidence we have obtained is sufficient and appropriate to providea basis for our qualified opinion.

Key Audit Matters

The audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the financial statements of the current period. These matterswere addressed in the context of our audit of the financial statements as a whole and informing our opinion thereon and we do not provide a separate opinion on these matters.

Note 15(c) to the Standalone Financial Statements- "Provision forContingencies" as at March 31 2022 the Company has exposures towards litigationsrelating to various matters as set out in the aforesaid Notes.

Significant management judgment is required to assess such matters to determine theprobability of occurrence of material outflow of economic resources and whether aprovision should be recognized or a disclosure should be made. The management judgmentshould also supported with legal advice in certain cases as considered appropriate.

As the ultimate outcomes of the matters are uncertain and the positions taken by themanagement are based on the application of their best judgment relating to interpretationof law regulations it is considered to be a Key Audit Matter.

Other Information

The Company's management and Board of Directors are responsible for the otherinformation. The other information comprises the information included in the Company'sannual report but does not include the standalone financial statements and our auditors'report thereon.

Our opinion on the standalone financial statements does not cover the other informationand we do not express any form of assurance conclusion thereon.

In connection with our audit of the standalone financial statements our responsibilityis to read the other information and in doing so consider whether the other informationis materially inconsistent with the standalone financial statement or our knowledgeobtained in the audit or otherwise appears to be materially misstated. If based on thework we have performed we conclude that there is a material misstatement of this otherinformation we are required to report that fact. We have nothing to report in thisregard.

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 IND AS financial statements that give a true and fair view of the financialposition financial performance and cash flows of the Company in accordance with theaccounting principles generally accepted in India including the Accounting Standards(INDAS) 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 recordsin accordance with the provisions of the Act for safeguarding of the assets of the Companyand for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe standalone financial statements that give a true and fair view and are free frommaterial misstatement whether due to fraud or error.

In preparing the standalone financial statements management and Board of Directors areresponsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so. The Board of Directors is alsoresponsible for overseeing the Company's financial reporting process.

Auditor's Responsibility

Our objectives are to obtain reasonable assurance about whether the standalonefinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditor's report that includes our opinion. Reasonable assuranceis a high level of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of usertaken on basis of these standalone financial statements.

As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:

i. Identify and access the risk of material misstatement of the standalone financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risk and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control.

ii. Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances. Under Section 143(3)(i)of the Act we are also responsible for expressing our opinion on whether the Company hasadequate internal financial controls with reference to standalone financial statements inplace and the operating effectiveness of such controls.

iii. Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management.

iv. Conclude on the appropriateness of management's use of the going concern basis ofaccounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern. If we conclude that a material uncertainty existswe are required to draw attention in our auditor's report to the related disclosures inthe standalone financial statements or if such disclosures are inadequate to modify ouropinion. Our conclusions are based on the audit evidence obtained up to the date of ourauditor's report. However future events or conditions may cause the Company to cease tocontinue as a going concern.

v. Evaluate the overall presentation structure and content of the standalone financialstatements including the disclosures and whether the standalone financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguard.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order 2020 ("the Order")issued by the Central Government of India in terms of sub-section (11) of section 143 ofthe Companies Act 2013 we give in the ‘Annexure A' a statement on the mattersspecified 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 bestof 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 theCompany so far as it appears from our examination of those books.

c) The Balance Sheet the Statement of Profit and Loss (including other comprehensiveincome) the statement of change in equity and the Cash Flow Statement dealt with by thisReport are in agreement with the books of account subject to the matter described under"basis for qualified opinion" section of our report.

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 the written representations received from the directors as on March31 2022 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2022 from being appointed as a director in terms of Section 164 (2) of theAct.

f) According to the information and explanation given to us the company had not paidmanagerial remuneration thus Section 197 of the Companies Act.2013 is not applicable.

g) With respect to the adequacy of the internal financial controls with reference tostandalone financial statements of the Company and the operating effectiveness of suchcontrols refer to our separate Report in "Annexure B".

3. 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 pending litigations on its financial statements Referpoint 15 (c) of the financial statement.

ii. The Company did not have any long-term contracts including derivative contracts forwhich there were any material foreseeable losses.

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

iv. (a) The management has represented that to the best of its knowledge and beliefother than as disclosed in the notes to the accounts no funds have been advanced orloaned or invested (either from borrowed funds or share premium or any other sources orkind of funds) by the company to or in any other persons or entities including foreignentities (intermediaries) with the understanding whether recorded in writing orotherwise that the intermediary shall whether directly or indirectly lend or investedin other person or entities identified in any manner whatsoever by or on behalf of theCompany (ultimate beneficiaries) or provide any guarantee security or the like on behalfof the ultimate beneficiaries'

(b) the management has represented that to the best of its knowledge and belief otherthan as disclosed in the notes to the accounts no funds have been received by the companyfrom any person or entities including foreign entities (funding parties) with theunderstanding whether recorded in writing or otherwise that the company shall whetherdirectly or indirectly lend or invest in other person or entities identified in any mannerwhatsoever by or on behalf of the funding party (ultimate beneficiaries) or provide anyGuarantee security or the like on behalf of the ultimate beneficiaries and

(c) Based on such audit procedures that have been considered reasonable and appropriatein the circumstances nothing has come to our notice that has caused us to believe thatrepresentations as provided under (a) and (b) above contain any material misstatement.

"Annexure A" to the Independent Auditors' Report

Annexure ‘A'

The Annexure referred to in paragraph 1 of Our Report on "Other Legal andRegulatory Requirements".

We report that:

i.

a.

a) The company has not maintained proper records showing full particulars includingquantitative details and situation of its Property Plant and Equipment

b) The company do not have any intangible assets.

b. As explained to us fixed assets have not been physically verified by themanagement. No fixed assets register is being maintained and therefore not provided to us.

c. The company does not have any immovable properties so the clause 3(i)(C ) is notapplicable.

d. The Company has not revalued any of its property plant and equipment and intangibleassets during the year.

e. No Proceeding have been initiated during the year or are pending against the companyas at march 312022 for holding any benami property under the benami transactions(prohibition) Act 1988 (as amended in 2016) and rules made thereunder.

ii.

A. Company do not have any inventory as on 31.03.2022.

B. The company has not been sanctioned working capital limits in excess of Rs. 5 Crorein aggregate at any points of time during the year from banks or financial institution onthe basis of security of current assets and hence reporting under clause 3 (ii) (B) of theorder is not applicable.

iii. The Company has granted loans & advances in the nature of loans secured orunsecured to companies firms LLP or any other parties in respect of which:

A. The Company has not provided any loans or advances in the nature of loans or stoodguarantee or provided security to any other entity during the year and hence reportingunder clause 3(iii)(A) of the Order is not applicable

B. The investment made guarantee provided security given and the terms and conditionsof grant of all loans and advances in the nature of loans and guarantees provided are inour opinion prima-facie are not prejudicial to the company's interest.

C. In respect of loans granted by the Company the schedule of repayment of principaland payment of interest has been stipulated and the receipts of principal and interesthave been regular as per stipulation.

D. In respect of loans granted by the Company there is no overdue amount remainingoutstanding as at the balance sheet date.

E. There is no loan given following due during the year which has been renewed orextended or fresh loan granted to settle the overdue of the existing loan given to thesame party.

F. The company has granted loans and advances in the nature of loans either repayableon demand or without specifying any terms for period of repayment.

(Amount in Rs.)

Particulars All Parties Promoters Related Parties
Aggregate amount of loans/advances in nature of loans:
- Repayable on demand (A) 60935945/- - -
- Agreement does not specify any terms or period of repayment (B)
Total (A+B) 60935945/- - -
Percentage of loans/advances in nature of loans to the total loans 100 % -

iv. In respect of loans investments guarantees and security provisions of section185 and 186 of the Companies Act 2013 have not been complied with. No resolutions passedby the board were made available to us. No loans and investment register for agreementsand other records as prescribed under Companies Act 2013 in respect of applicableprovisions were made available to us.

v. The company has not accepted any deposits from the public covered under sections 73to 76 of the Companies Act 2013.

vi. The maintenance of cost records has not been specified by the Central Governmentunder subsection (1) of section 148 of the Companies Act 2013 for the business activitiescarried out by the Company. Hence reporting under clause 3(vi) of the Order is notapplicable to the Company

vii.

i. According to the records of the company undisputed statutory dues includingProvident Fund Investor Education and Protection Fund Employees' State Insurance Sales-tax Service Tax Custom Duty Excise Duty value added tax cess and any otherstatutory dues to the extent applicable have generally been regularly deposited with theappropriate authorities. According to the information and explanations given to us thecompany do not have any undisputed outstanding dues at the end of the year which for aperiod of more than 6 Months from the date they become payable.

ii. Details of statutory dues referred to in sub-clause (A) above which have not beendeposited as on March 31 2022 on account of disputes are given below:

(Amount in Rs.)

Statute Nature of Dues Tax Amount in Rs. (Excluding Interest) Period to which the dues relate Forum Where Dispute is pending Remarks by Company
Income tax Act- 1961 Income tax Rs.5931090/- 2013 AY CPC Disagree with Demand
Income tax Act- 1961 Income tax Rs.320830/- 2016 AY CPC Disagree with Demand
Income tax Act- 1961 Income tax Rs.459130/- 2010 AY CPC Disagree with Demand
Income tax Act- 1961 Income tax Rs.4202910/- 2012 AY CPC Disagree with Demand
Income tax Act- 1961 Income tax Rs.4652540/- 2015 AY CPC Disagree with Demand
Income tax Act- 1961 Income tax Rs.4199300/- 2014 AY CPC Disagree with Demand
Income tax Act- 1961 Income tax Rs.2642470/- 2011 AY CPC Disagree with Demand
Income tax Act- 1961 Income tax Rs.536570/- 2018 AY CPC Disagree with Demand
Income tax Act- 1961 TDS Rs. 180000/- 2020 AY Portal NA
Income tax Act- 1961 TDS Rs. 180000/- 2021 AY Portal NA
Income tax Act- 1961 TDS Rs. 200000/- 2022 AY Portal NA

viii. There were no transactions relating to previously unrecorded income that havebeen surrendered

or disclosed as income during the year in the tax assessments under the Income Tax Act1961.

ix.

A. The Company has not taken any loans or other borrowings from any lender. Hencereporting under clause 3(ix)(A) of the Order is not applicable

B. The Company has not been declared wilful defaulter by any bank or financialinstitution or government or any government authority.

C. The Company has not taken any term loan during the year and there are no outstandingterm loans at the beginning of the year and hence reporting under clause 3(ix)(C) of theOrder is not applicable

D. According to the information and explanations given to us and the proceduresperformed by us and on an overall examination of the financial statements of the companywe report that the company has not used funds raised on short term basis for long termpurposes during the year.

E. According to the information and explanations given to us and an overall examinationof the financial statements of the company we report that the company has not taken anyfunds from any entity or person on account of or to meet the obligations of itssubsidiaries associates or joint ventures (as defined under the Companies Act 2013)during the year ended March 2022. Hence Clause 3(ix)(E) of the order is not applicable.

F. The Company has not raised any loans during the year on the pledge of securitiesheld in the subsidiary associates or joint venture and hence reporting on clause 3(ix)(F)of the Order is not applicable.

x.

A. The Company has not raised moneys by way of initial public offer or further publicoffer (including debt instruments) during the year and hence reporting under clause3(x)(A) of the Order is not applicable.

B. During the year the Company has not made any preferential allotment or privateplacement of shares or convertible debentures (fully or partly or optionally) and hencereporting under clause 3(x)(B) of the Order is not applicable

xi.

A. No fraud by the Company and no material fraud on the Company has been noticed orreported during the year

B. No report under sub-section (12) of section 143 of the Companies Act has been filedin Form ADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules 2014with the Central Government during the year and upto the date of this report.

C. We have taken into consideration the whistle blower complaints received by theCompany during the year (and upto the date of this report) while determining the naturetiming and extent of our audit procedures.

xii. The company is not a Nidhi Company. Therefore clause 3 (xii) of the order is notapplicable to the company

xiii. In our opinion the Company is in compliance with Section 177 and 188 of theCompanies Act 2013 with respect to applicable transactions with the related parties andthe details of related party transactions have been disclosed in the standalone financialstatements as required by the applicable accounting standards.

xiv.

A. In our opinion and based on our examination the company has an internal auditsystem commensurate with the size and nature of its business.

B. Internal Audit report was entirely unavailable.

xv. In our opinion during the year the Company has not entered into any non-cashtransactions with its Directors or persons connected with its directors and henceprovisions 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 ofthe Reserve Bank of India Act 1934. Hence reporting under clause 3(xvi)(A)(B)(C) Orderis not applicable.

B. In our opinion there is no core investment company within the Group (as defined inthe Core Investment Companies (Reserve Bank) Directions 2016) and accordingly reportingunder clause 3(xvi)(D) of the Order is not applicable.

xvii. The Company has incurred a cash losses of Rs.1075330 during the financial yearcovered by our audit and no cash loss during the immediately preceding financial year.

xviii. There has been no resignation of the statutory auditors of the Company duringthe year and accordingly requirement to clause 3(xviii) is not applicable to the company.

xix. On the basis of the financial ratios ageing and expected dates of realisation offinancial assets and payment of financial liabilities other information accompanying thefinancial statements and our knowledge of the Board of Directors and Management plans andbased on our examination of the evidence supporting the assumptions nothing has come toour attention which causes us to believe that any material uncertainty exists as on thedate of the audit report indicating that Company is not capable of meeting its liabilitiesexisting at the date of balance sheet as and when they fall due within a period of oneyear from the balance sheet date. We however state that this is not an assurance as tothe future viability of the Company. We further state that our reporting is based on thefacts up to the date of the audit report and we neither give any guarantee nor anyassurance that all liabilities falling due within a period of one year from the balancesheet date will get discharged by the Company as and when they fall due.

xx. Since the provisions of Section 135 of companies act 2013 with regard to corporatesocial responsibility are not applicable to the company hence clause 3(xx) of the order isnot applicable.

Annexure-B

To the Independence Auditor's Report of even date to the members of M/S ACE EDUTREND

LIMITED on the Financial Statements for the year ended March 31 2022

Annexure B

Independent Auditor's report on the internal Financial Controls under clause (i) of subsection 3 of Section 143 of the Companies Act2013 ("the Act")

1. In conjunction with our audit report of the financial statements of M/S ACEEDUTREND LIMITED ("the company") as of the year ended March 31 2022 wehave audited the internal financial controls over financial reporting (IFCoFR) of thecompany as on that date.

Management's Responsibility for Internal Financial Controls

2. 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 ('ICAI'). These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to 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.

Auditors' Responsibility

3. Our responsibility is to express an opinion on the Company's internal financialcontrols over financial reporting based on our audit. We conducted our audit inaccordance with the Guidance Note on Audit of Internal Financial Controls over FinancialReporting (the "Guidance Note") and the Standards on Auditing issued by ICAIand deemed to be prescribed under section 143(10) of the Companies Act 2013 to theextent applicable to an audit of internal financial controls both applicable to an auditof Internal Financial Controls and both issued by the Institute of Chartered Accountantsof India. Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects. Our auditinvolves performing procedures to obtain audit evidence about the adequacy of the internalfinancial controls system over financial reporting and their operating effectiveness.

4. Our audit of internal financial controls over financial reporting included obtainingan understanding of internal financial controls over financial reporting assessing therisk that a material weakness exists and testing and evaluating the design and operatingeffectiveness of internal control based on the assessed risk. The procedures selecteddepend on the auditor's judgment including the assessment of the risks of materialmisstatement of the financial statements whether due to fraud or error.

5. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company's internal financial controls systemover financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

6. A company's internal financial control over financial reporting is a processdesigned to provide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordance withgenerally accepted accounting principles. A company's internal financial control overfinancial reporting includes those policies and procedures that (1) pertain to themaintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the company; (2) provide reasonableassurance that transactions are recorded as necessary to permit preparation of financialstatements in accordance with generally accepted accounting principles and that receiptsand expenditures 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

7. 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.

Qualified Opinion

According to the information and explanations given to us and based on our auditmaterial weakness has been identified in the company's internal financial controls overfinancial reporting as at March 31 2022 as regards:

• Uncertainty for realizing the carrying value of its trade receivables andpayment of the carrying value of its trade payables/expense payables which are subject totheir balance confirmation and in view of ageing analysis.

• Non-maintenance/ Updation of fixed assets register loans and investmentregister for agreements or contracts with related parties and other records as prescribedunder Companies Act 2013 in respect of applicable provisions of Section 177 185 186 188189 as applicable.

• Uncertainty for realizing the carrying value of its loans and advances which aresubject to their balance confirmation

A 'material weakness' is a deficiency or a combination of deficiencies in internalfinancial control over financial reporting such that there is a reasonable possibilitythat a material misstatement of the company's annual financial statements will not beprevented or detected on a timely basis.

In our opinion except for the possible effects of the material weakness describedabove on the achievement of the objectives of the control criteria the Company hasmaintained in all material respects an adequate internal financial controls system overfinancial reporting and such internal financial control over financial reporting wereoperating effectively as at March 31 2022 based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on audit of Internal Financial Controls OverFinancial Reporting issued by the Institute of Chartered Accountants of India.

For Dhamija Sukhija & Co.
Chartered Accountants
FRN:000369N
Sd/-
CA K. M. Sukhija
Partner
M.No. 016942
UDIN: 22016942ALGPOV2285
Place: New Delhi
Date: 15.04.2022

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