the Members of
Aurionpro Solutions Limited
Report on the Audit of the Standalone Financial Statements
1. We have audited the accompanying standalone financial statements of AurionproSolutions Limited ("the Company") which comprise the Balance Sheet as at 31stMarch 2021 the Statement of Profit and Loss (including Other Comprehensive Income) theStatement of Changes in Equity and the Statement of Cash Flows for the year then endedand notes to the standalone financial statements including a summary of significantaccounting 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 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 Indian Accounting Standards prescribed under section133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015 asamended ("Ind AS") and other accounting principles generally accepted in Indiaof the state of affairs of the Company as at 31st March 2021 the loss and the totalcomprehensive loss changes in equity and its cash flows for the year ended on that date.
Basis for Opinion
2. We conducted our audit of the standalone financial statements in accordance with theStandards on Auditing specified under section 143(10) of the Act (SAs). Ourresponsibilities under those Standards are further described in the 'Auditor'sResponsibilities for the Audit of the Standalone Financial Statements' section of ourreport. We are independent of the Company in accordance with the Code of Ethics issued bythe Institute of Chartered Accountants of India (ICAI) together with the ethicalrequirements that are relevant to our audit of the standalone financial statements underthe provisions of the Act and the Rules made thereunder and we have fulfilled our otherethical responsibilities in accordance with these requirements and the ICAI's Code ofEthics. We believe that the audit evidence we have obtained is sufficient and appropriateto provide a basis for our audit opinion on the standalone financial statements.
Key Audit Matters
3. Key Audit Matters ('KAM') are those matters that in our professional judgementwere of most significance in our audit of the standalone financial statements of thecurrent audit period. These matters were addressed in the context of our audit of thestandalone financial statements as a whole and in forming our opinion thereon and we donot provide a separate opinion on these matters. We have determined the matters describedbelow to be the Key Audit Matters to be communicated in our report.
|Key Audit Matter ||Auditors' Response |
|Revenue from Fixed Price Contracts: ||Principal Audit Procedures: |
|Revenue from fixed price contracts where the performance obligations are satisfied over time has been recognized using the percentage of completion method and computed as per the input method based on the Company's estimate of contract costs. ||We tested the effectiveness of controls relating to recording and computing revenue and associated contract assets unearned and deferred revenue balances. |
|Efforts or costs expended have been used to measure progress towards completion as there is a direct relationship between input and productivity. ||Our audit approach consisted testing of the design and operating effectiveness of the internal controls and substantive testing as under: |
|The application of Ind AS 115 "Revenue from Contracts with Customers" involves Key judgements relating to (1) identification of distinct performance obligations (2) determination of transaction price of the said identified performance obligations (3) allocation of transaction price to the said performance obligations (4) basis for recognition of revenue over a period. ||> Selected samples of continuing and new contracts and tested the operating effectiveness of the internal control relating to identification of the distinct performance obligations and determination of transaction price. We performed procedures involving enquiry and observation verification of evidence in respect of operation of these controls. |
|Refer Note 26.1 to the Standalone Financial Statements. ||> Tested the IT systems' access and change management controls relating to contracts and related information used in recording and disclosing revenue in accordance with the said Ind AS. |
| ||Selected a sample of continuing and new contracts and performed certain procedures. |
|External Confirmations: ||Our audit procedures included among others the following: |
|This matter is considered to be key audit matter given the circumstances of the year-end confirmations under COVID-19 visa-vis non-COVID-19 scenario. ||> Revised the assessed risk and modified our audit procedures to mitigate these risks; |
|COVID-19 has impacted the procedure of external confirmation request to vendors and customers at the year-end and therefore external confirmation request was sent through electronic mode by the Company. ||> Obtained a reliable assurance pertaining to transactions with confirming parties for accurate and complete process of routine and significant classes of transactions such as revenue purchases etc.; |
|In view of this we have performed alternative audit procedures. ||> Selected samples and tested the effectiveness of controls related to accuracy and completeness of transactions in totality considering the frequency and regularity of transactions; |
|Refer Note 10 to the Standalone Financial Statements. ||> Obtained representations from the management regarding any impairment in the receivables |
|Net realisable value (NRV) of Inventory ||In view of the significance of the matter we applied the following audit procedures in this area among others to obtain sufficient audit evidence: |
|The Company deals in information technology products which includes hardware software and assembling of machines which may be subject to changing customer demands and technology evolution over the time. ||Assessed the appropriateness of the accounting policy for inventories as per relevant Indian accounting standards. |
|Company uses IT technology / products primarily in assembling / resale of the above products. Significant degree of judgment is thereby required to assess the NRV of the inventories and appropriate write down of items. ||> Evaluated the design and implementation of key internal financial controls with respect to determination of NRV and tested the operating effectiveness of such controls on selected transactions. |
|Such judgment includes Company's expectations for future sale inventory liquidation plans and future selling prices less cost to sell & modification cost. ||> Verified inventory ageing report by testing samples selected using statistical sampling method. |
|In view of the above assessment of NRV and its consequential impact if any on the carrying value of software & hardware including assemble machines has been identified as a key audit matter. ||> Tested the weighted average rate computation of inventory samples selected using statistical sampling method. |
|Refer Note 09 to the Standalone Financial Statements. ||Evaluated the judgement and assumptions taken for valuation of inventory. |
|Allowance for credit losses ||Our audit procedures related to the allowance for credit losses for trade receivables and unbilled revenue included the following among others: |
|The Company determines the allowance for credit losses based on historical loss experience adjusted to reflect current and estimated future economic conditions. The Company considered current and anticipated future economic conditions relating to industries the Company deals with and the geographical location where it operates. ||We tested the effectiveness of controls over the |
|In calculating expected credit loss the Company has also considered credit reports and other related credit information for its customers to estimate the probability of default in future and has taken into account estimates of possible effect from the pandemic relating to COVID-19. ||(1) development of the methodology for the allowance for credit losses including consideration of the current and estimated future economic conditions |
|We identified allowance for credit losses as a key audit matter because the Company exercises significant judgment in calculating the expected credit losses. ||(2) completeness and accuracy of information used in the estimation of probability of default and |
|Refer Note 33 to the Standalone financial statements. ||(3) Computation of the allowance for credit losses. |
| ||For a sample of customers: |
| ||We tested the input data such as credit reports and other credit related information used in estimating the probability of default by comparing them to external and internal sources of information. |
| ||We tested the mathematical accuracy and computation of the allowances by using the same input data used by the Company. |
|Investment impairment assessment ||Evaluation of impairment risk and assessing whether triggers exist for any investment based on consideration of external and internal factors affecting the value and performance of the investment. |
|The Company has investments in subsidiaries and associates. These investments are accounted for at cost less impairment. If an impairment exists the recoverable amounts of the above investment are estimated in order to determine the extent of the impairment loss if any. ||Our audit procedures included: |
|Determination of triggers for impairment in value of these investments and recoverable amount involves significant estimates and judgements including those related to the possible effect of the COVID-19 pandemic. ||> Obtained management assessment of recoverable amount for investments where impairment risk is identified. |
|Refer Note 05 to the Standalone financial statements. ||> Evaluated the mathematical accuracy of the cash flow projection and assessed the underlying key assumptions in management's valuation models used to determine recoverable amount considering external data including assumptions of projected EBITDA revenue growth rate terminal growth rates discount rates and assessed the sensitivity of the assumptions on the impairment assessment and assessed the forecasts against the historical performance including the impact of the COVID-19 pandemic. |
| ||Assessed the appropriateness of the related disclosures in the standalone financial statements. |
Information Other than the Standalone Financial Statements and Auditor's Report Thereon
4. The Company's management and Board of Directors are responsible for the otherinformation. The other information comprises the information included in the ManagementDiscussion and Analysis Director's Report including annexures to Director's ReportCorporate Governance Report and Shareholder's information but does not include thestandalone 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.
5. In connection with our audit of the standalone financial statements ourresponsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the standalone financial statements orour knowledge obtained during the course of our audit or otherwise appears to bematerially misstated.
I f based on the work we have performed on the other information obtained prior todate of this audit report 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 Responsibilities for the Standalone Financial Statements
6. The Company's management and Board of Directors are responsible for the mattersstated in section 134(5) of the Act with respect to the preparation of these standalonefinancial statements that give a true and fair view of the financial position financialperformance including other comprehensive income changes in equity and cash flows of theCompany in accordance with the Ind AS and other accounting principles generally acceptedin India. This responsibility also includes maintenance of adequate accounting records inaccordance 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.
7. In preparing the standalone financial statements management and Board of Directorsare responsible 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 also responsible for overseeing the company's financialreporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Statements
8. 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 userstaken on the basis of these standalone financial statements.
The description of the auditor's responsibilities for the audit of the financialstatements is given in "Appendix I" to this report.
Report on Other Legal and Regulatory Requirements
9. As required by the Companies (Auditor's Report) Order 2016 ("the Order")issued by the Central Government of India in terms of sub-section (11) of section 143 ofthe Act we give in the "Annexure A" a statement on the matters specified inparagraphs 3 and 4 of the Order to the extent applicable.
10. 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.
a) 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.
b) The Balance Sheet the Statement of Profit and Loss (including Other ComprehensiveIncome) the Statement of Changes in Equity and the Statement of Cash Flows dealt with bythis Report are in agreement with the books of account.
c) I n our opinion the aforesaid standalone financial statements comply with the IndAS specified under Section 133 of the Act read with the Companies (Indian AccountingStandards) Rules 2015 as amended;
d) On the basis of the written representations received from the directors as on 31stMarch 2021 taken on record by the Board of Directors none of the directors isdisqualified as on 31st March 2021 from being appointed as a director in terms of Section164(2) of the Act.
e) With respect to the adequacy of the internal financial controls with reference tofinancial statements of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure B". Our report expresses an unmodifiedopinion on the existence of internal financial control with reference to financialstatements and its operating effectiveness on the company.
f) In our opinion and to the best of our information and according to the explanationsgiven to us the company has paid no remuneration to its directors during the year.Accordingly the provisions of section 197 of the Act are not applicable.
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 as amended inour opinion and to the best of our information and according to the explanations given tous:
i. The Company did not have any pending litigations which have impact on its financialposition in its standalone financial statements.
ii. The Company did not have any long-term contracts including derivative contracts forwhich there were any material foreseeable losses.
iii. There has been no delay in transferring amounts required to be transferred to theInvestor Education and Protection Fund by the Company except for Rs.2350/- pertaining tofinancial year 2011-12 is yet to be transferred to IEPF. The Company has initiatednecessary procedure in this regard for completion of the same.
APPENDIX - I: THE FURTHER DESCRIPTION OF THE AUDITOR'S RESPONSIBILITIES FOR THE AUDITOF THE STANDALONE FINANCIAL STATEMENTS
As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the standalonefinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.
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 Companies Act 2013 we are also responsible for expressing our opinion on whetherthe company has adequate internal financial controls system with reference to financialstatements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basisof accounting 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 auditors' 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.
Evaluate the overall presentation structure and content of the standalonefinancial statements including the disclosures and whether the standalone financialstatements represent the underlying transactions and events in a manner that achieves fairpresentation.
Materiality is the magnitude of misstatements in the standalone financial statementsthat individually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the standalone financial statements may be influenced. Weconsider quantitative materiality and qualitative factors in (i) planning the scope of ouraudit work and in evaluating the results of our work; and (ii) to evaluate the effect ofany identified misstatements in the standalone financial statements.
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 safeguards.
From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the standalone financial statementsof the current period and are therefore the key audit matters. We describe these mattersin our auditors' report unless law or regulation precludes public disclosure about thematter or when in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication.
Annexure A to Independent Auditors' Report
(Referred to in paragraph 9 under 'Report on Other Legal and Regulatory Requirements'section of our report of even date to the members of Aurionpro Solutions Limited("the Company") on the standalone financial statements for the year ended 31stmarch 2021.)
Based on the audit procedures performed for the purpose of reporting a true and fairview on the standalone financial statements of the Company and taking into considerationthe information and explanations given to us and the books of account and other recordsexamined by us in the normal course of audit we report that:
i. In respect of its fixed assets:
(a) the Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.
(b) As explained to us the Company has a program of verification to cover all theitems of fixed assets in a phased manner over a reasonable period which in our opinionis reasonable having regard to the size of the Company and the nature of its assets.Pursuant to the program certain fixed assets were physically verified by the managementduring the year. According to the information and explanations given to us no materialdiscrepancies were noticed on such verification
(c) I n our opinion and according to information and explanations given to us and onthe basis of an examination of records of the Company the title deeds of immoveableproperties are held in the name of Company. In respect of immoveable properties taken onlease and disclosed as property plant and equipment in the standalone financialstatements the lease agreements are in the name of the Company where the Company is thelessee in the agreement.
ii. The inventory except goods-in-transit and stocks lying with third parties havebeen physically verified by the management during the year. In our opinion the frequencyof such verification is reasonable. For stocks lying with third parties at the year endwritten confirmations have been provided by the company. There is no discrepancy noticedon verification between the physical stocks and book records.
iii. In our opinion and according to the information and explanations given to us theCompany has granted unsecured loans to three bodies corporate covered in the registermaintained under Section 189 of the Companies Act 2013 In respect of which:
a) The terms and conditions of the grant of such loans are in our opinion primafacie not prejudicial to the Company's interest.
b) The schedule of repayment of principal and payment of interest has been stipulatedand repayments of principal amounts and interest have been regular as per stipulations
c) There is no overdue amount remaining outstanding as at the year end.
iv. In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of Section 185 and 186 of the Act with respectto loans making investments providing guarantees and securities as applicable.
v. In our opinion and according to the information and explanations given to us theCompany has not accepted any public deposits as per the directives issued by the ReserveBank of India in accordance with the provision of Sections 73 to 76 or any other relevantprovision of the Act and rules framed there-under. Accordingly paragraph 3(v) of theOrder is not applicable to the Company.
vi. According to the information and explanations given to us by management theCentral Government has not prescribed the maintenance of cost records under Section 148(1) of the act for any of the goods sold and service/activities rendered by the Company.Accordingly paragraph 3(vi) of the Order is not applicable to the Company.
vii. (a) In our opinion and according to the information and explanations given to usthe Company has generally been regular in depositing applicable undisputed statutory duesincluding provident fund employees' state insurance income tax goods and service taxwealth tax service tax custom duty duty of excise value added tax cess and any otherstatutory dues to the appropriate authorities during the year. The following balancesremained in arrears as at the last day of the financial year for a period exceeding sixmonths from the date they become due -
|Name of the Statue ||Nature of Dues ||Amount (Rs.) ||Period to which the amount relates ||Due Date ||Date of Payment ||Remarks if any |
|Goods and Service Tax (GST) ||GST input credit Reversal and Interest on GST ||6073612/- ||FY 2018-21 ||Various Due Dates* ||Nil ||Nil |
*GST due date - 20th of the subsequent months.
(b) According to the records of the Company and representation made available to us bythe Company there are no dues of income tax or goods and service tax or wealth tax orservice tax or duty of customs or duty of excise or value added tax which have not beendeposited on account of any dispute.
viii. In our opinion and according to the information and explanations given to us theCompany has not defaulted during the year in repayment of loans or borrowings to financialinstitutions and banks. The RBI vide circulars dated 27th March 2020 and 22nd May 2020had given the option of moratorium for repayment of term loan which has been exercised bythe Company. The Company did not have any loans or borrowings from government and has notissued any debentures.
ix. In our opinion and according to the information and explanation given to us theterm loans taken by the Company have been applied for the purpose for which they wereraised. The Company has not raised money by way of initial public offer or further publicoffer (including debt instruments) during the year.
x. According to the information and explanations given to us and to the best of ourknowledge no material fraud by the Company or on the Company by its officers or employeeshas been noticed or reported during the year.
xi. The company has paid no remuneration to its directors during the year. Accordinglythe provisions of section 197 of the Act are not applicable.
xii. According to information and explanations given to us the Company is not a NidhiCompany as prescribed under Section 406 of the Act. Accordingly paragraph 3(xii) of theOrder is not applicable to the Company.
xiii. According to information and explanations given to us all transactions with therelated parties are in compliance with Sections 177 and 188 of the Act where applicableand the details of such transactions have been disclosed in the standalone financialstatements as required by the applicable accounting standards.
xiv. The Company has not made any preferential allotment or private placement of sharesor fully or partly convertible debentures during the year under review and hence reportingunder paragraph 3 (xiv) of the Order is not applicable to the Company.
xv. According to information and explanations given to us the Company has not enteredinto any non-cash transactions with directors or persons connected with him and henceclause 3(xv) of the Order is not applicable to the Company.
xvi. The Company is not required to be registered under Section 45-IA of the ReserveBank of India Act 1934.
Annexure B to Independent Auditors' Report
(Referred to in paragraph 10(f) under 'Report on Other Legal and RegulatoryRequirements' section of our report to the members of Aurionpro Solutions Limited of evendate.)
Report on the Internal Financial Controls with reference to standalone financialstatements under Clause (i) of Sub-section 3 of Section 143 of the Companies Act 2013('the Act')
We have audited the internal financial controls with reference to standalone financialstatements of Aurionpro Solutions Limited ('the Company') as of 31st March 2021 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 and Board of Directors are responsible for establishing andmaintaining internal financial controls based on the internal control with reference tofinancial statements criteria established by the Company considering the essentialcomponents of internal control stated in the Guidance Note on Audit of Internal FinancialControls over Financial Reporting ('the Guidance Note') issued by the Institute ofChartered Accountants of India ('the ICAI'). These responsibilities include the designimplementation and maintenance of internal financial controls that were operatingeffectively for ensuring the orderly and efficient conduct of its business includingadherence to company's policies the safeguarding of its assets the prevention anddetection of frauds and errors the accuracy and completeness of the accounting recordsand the timely preparation of reliable financial information as required under the Act.
Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to financial statements based on our audit. We conducted our auditin accordance with the Guidance Note issued by ICAI and the Standards on Auditingprescribed under section 143(10) of the Act to the extent applicable to an audit ofinternal financial controls. Those Standards and the Guidance Note require that we complywith ethical requirements and plan and perform the audit to obtain reasonable assuranceabout whether internal financial controls with reference to financial statements wasestablished and maintained and if such controls operated effectively in all materialrespects.
Our audit involves performing procedures to obtain audit evidence about the existenceof the internal financial controls with reference to financial statements and theiroperating effectiveness. Our audit of internal financial controls with reference tofinancial statements included obtaining an understanding of internal financial controlswith reference to financial statements assessing the risk that a material weaknessexists and testing and evaluating the design and operating effectiveness of internalcontrol based on the assessed risk. The procedures selected depend on the auditor'sjudgment including the assessment of the risks of material misstatement of the financialstatements 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 Company's internal financial controls systemwith reference to financial statements.
Meaning of Internal Financial Controls with reference to Financial Statements
A company's internal financial control with reference to financial statements is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A company's internal financial control withreference to financial statements includes those policies and procedures that-
i. pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assets of the company;
ii. provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples and that receipts and expenditures of the company are being made only inaccordance with authorizations of management and directors of the company; and
iii. provide reasonable assurance regarding prevention or timely detection ofunauthorized acquisition use or disposition of the company's assets that could have amaterial effect on the financial statements.
Inherent Limitations of Internal Financial Controls with reference to FinancialStatements
Because of the inherent limitations of internal financial controls with reference tofinancial statements including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls withreference to financial statements to future periods are subject to the risk that theinternal financial control with reference to financial statements may become inadequatebecause of changes in conditions or that the degree of compliance with the policies orprocedures may deteriorate.
In our opinion to the best of our information and according to the explanations givento us the Company has maintained in all material respects an adequate internalfinancial controls system with reference to financial statements and such internalfinancial controls with reference to financial statements were operating effectively as at31st March 2021 based on the internal financial control with reference to financialstatements criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note issued by the ICAI.
|For CHOKSHI & CHOKSHI LLP Chartered Accountants |
|FRN: 101872W/W100045 |
|Vineet Saxena (Partner) |
|M. No:100770 |
|UDIN: 21100770AAAAFP9866 |
|Place : Navi Mumbai |
|Date : 28th May 2021 |