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Sahyadri Industries Ltd.

BSE: 532841 Sector: Industrials
NSE: N.A. ISIN Code: INE280H01015
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NSE 05:30 | 01 Jan Sahyadri Industries Ltd
OPEN 221.85
PREVIOUS CLOSE 218.95
VOLUME 8807
52-Week high 235.00
52-Week low 53.15
P/E 5.86
Mkt Cap.(Rs cr) 205
Buy Price 213.00
Buy Qty 23.00
Sell Price 214.60
Sell Qty 10.00
OPEN 221.85
CLOSE 218.95
VOLUME 8807
52-Week high 235.00
52-Week low 53.15
P/E 5.86
Mkt Cap.(Rs cr) 205
Buy Price 213.00
Buy Qty 23.00
Sell Price 214.60
Sell Qty 10.00

Sahyadri Industries Ltd. (SAHYADRIINDUSTR) - Auditors Report

Company auditors report

The Members of

Sahyadri Industries Limited.

Report on the Ind AS Financial Statements Opinion

We have audited the accompanying financial statements of SAHYADRI INDUSTRIES LIMITED(the "Company") which comprise the Balance Sheet as at March 312019 theStatement of Profit and Loss (including Other Comprehensive Income) statement of changesin Equity the Cash Flow Statement for the year then ended and a summary of thesignificant accounting policies and other explanatory information (hereinafter referred toas Ind AS financial statements).

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid Ind AS financial statements give the information required bythe 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 312019 and its profit and othercomprehensive income changes in equity and cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the standards on auditing as specified undersection 143 (10) of the Act. Our responsibilities under those Standards are furtherdescribed in the auditor's responsibilities for the audit of the Ind AS 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 financial statements under theprovisions of the Act and the rules thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the code of ethics. We believethat the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our audit opinion on the Ind AS financial statements.

Key Audit Matter

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the Ind AS financial statements for the financial year endedMarch 312019. These matters were addressed in the context of our audit of the Ind ASfinancial statements as a whole and in forming our opinion thereon and we do not providea separate opinion on these matters. For each matter below our description of how ouraudit addressed the matter is provided in that context.

We have determined the matters described below to be the key audit matters to becommunicated in our report. We have fulfilled the responsibilities described in theAuditor's responsibilities for the audit of the Ind AS financial statements section of ourreport including in relation to these matters. Accordingly our audit included theperformance of procedures designed to respond to our assessment of the risks of materialmisstatement of the Ind AS financial statements. The results of our audit proceduresincluding the procedures performed to address the matters below provide the basis for ouraudit opinion on the accompanying Ind AS financial statements.

Key Audit Matters How our audit addressed the key audit matter
Revenue Recognition Our audit procedures included the following:
(Refer Note 2.18 "Revenue Recognition" and Note 23 "Revenue from Operations" of Notes to the financial statements) • We assessed the appropriateness of the revenue recognition accounting policies by comparing them with applicable accounting standards;
The Company's revenue is principally derived from sale of products of roofing solutions sale of electricity and others. • We evaluated the design of controls and operating effectiveness of the relevant controls with respect to revenue recognition;
We identified revenue recognition as a key audit matter because the Company and its external stakeholders focus on revenue as a key performance indicator. This could create an incentive for revenue to be recognised before control has been transferred. • We performed substantive testing on samples selected using statistical sampling of revenue transactions recorded during the year by testing the underlying documents and
• We obtained external confirmations of debtors' outstanding balances selected on a sample basis directly from customers.

 

Assessment of litigations and related disclosure of contingent liabilities Our audit procedures included the following:
(Refer Note 2.25 "Critical accounting judgements and key sources of estimation uncertainty" and Note No. 32.l.(b) "Contingent liabilities not provided for" of Notes to the financial statements) • We understood assessed and tested the design and operating effectiveness of key controls surrounding assessment of litigations relating to the relevant laws and regulations;
As at March 312019 the Company has exposures towards litigations relating to various indirect tax matters. • We discussed with management the recent developments and the status of the material litigations ;
Significant management judgement is required to assess such matters to determine the probability of occurrence of material outflow of economic resources and whether a provision should be recognised or a disclosure should be made. The management judgement is also supported with legal advice in certain cases as considered appropriate. • We performed our assessment on a test basis on the underlying calculations supporting the contingent liabilities/other significant litigations made in the Financial Statements;
• We used auditor's expertise to gain an understanding and to evaluate the disputed tax matters;
As the ultimate outcome of the matters are uncertain and the positions taken by the management are based on the application of their best judgement related legal advice including those relating to interpretation of laws/regulations it is considered to be a Key Audit Matter. • We considered external legal opinions where relevant obtained by management;
• We evaluated management's assessments by understanding precedents set in similar cases and assessed the reliability of the management's past estimates/judgements; and
• We assessed the adequacy of the Company's disclosures.

We have determined that there are no other key audit matters to communicate in ourreport.

Information Other than the Financial Statements and Auditor's Report Thereon

The Company's Board of Directors are responsible for the other information. The otherinformation comprises the information included in the Annual report 2018-19 of the Companybut does not include the financial statements and our auditor's report thereon. The AnnualReport is expected to be made available to us after the date of this auditor's report.

Our opinion on the financial statements does not cover the other information and we donot express any form of assurance conclusion thereon.

In connection with our audit of the Ind AS financial statements our responsibility isto read the other information and in doing so consider whether such other information ismaterially inconsistent with the Ind AS financial statements or our knowledge obtainedduring the course of the audit or otherwise appears to be materially misstated. If basedon the work we have performed we conclude that there is a material misstatement of thisother information we are required to report that fact. We have nothing to report in thisregard.

Responsibilities of Management for the Ind AS Financial Statements

The Company's Board of Directors is responsible for the matters stated in sub-section 5of Section 134 of the Act with respect to the preparation of these financial statementsthat give a true and fair view of the financial position financial performance(includingother comprehensive income) changes in equity and cash flows of the Company in accordancewith the accounting principles generally accepted in India including the IndianAccounting Standards(Ind AS) specified under Section 133 of the Act read with theCompanies(Indian accounting standards) Rules 2015 as amended from time to time. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding 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 anddesign implementation and maintenance of adequate internal financial controls that wereoperating 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.

In preparing the Ind AS financial statements management is responsible for assessingthe Company's ability to continue as a going concern disclosing as applicable mattersrelated to going concern and using the going concern basis of accounting unless managementeither intends to liquidate the Company or to cease operations or has no realisticalternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financialreporting process.

Auditor's Responsibility for the audit of Ind AS financial statements

Our objectives are to obtain reasonable assurance about whether the Ind AS financialstatements as a whole are free from material misstatement whether due to fraud or errorand to issue an auditor's report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not

a guarantee that an audit conducted in accordance with SAs will always detect amaterial misstatement when it exists. Misstatements can arise from fraud or error and areconsidered material if individually or in the aggregate they could reasonably beexpected to influence the economic decisions of users taken on the basis of these Ind ASfinancial 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 Ind AS financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks 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.

• 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 system in place and the operating effectiveness ofsuch 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 auditor's report to the related disclosures inthe financial statements or if such disclosures are inadequate to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor'sreport. However future events or conditions may cause the Company to cease to continue asa going concern.

• Evaluate the overall presentation structure and content of the Ind AS financialstatements including the disclosures and whether the Ind AS 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 safeguards.

From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the Ind AS financial statements forthe financial year ended March 312019 and are therefore the key audit matters. Wedescribe these matters in our auditor's report unless law or regulation precludes publicdisclosure about the matter or when in extremely rare circumstances we determine that amatter should not be communicated in our report because the adverse consequences of doingso would reasonably be expected to outweigh the public interest benefits of suchcommunication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order 2016 (the "Order")issued by the Central Government of India in terms of Section 143(11) of The Act weenclose in the Annexure A a statement on the matters specified in paragraphs 3 and 4 ofthe 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 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) statement of changes in equity and the Cash Flow Statement dealt with by thisReport are in agreement with the books of account.

(d) In our opinion the aforesaid Ind AS financial statements comply with the IndianAccounting Standards (Ind AS) specified under Section 133 of the Act read with theCompanies (Indian Accounting Standards) Rules 2015 as amended.

(e) On the basis of the written representations received from the Directors of theCompany as on March 31 2019 taken on record by the Board of Directors of the Companynone of the Directors of the Company are disqualified as on March 312019 from beingappointed as a Director in terms of Section 164 (2) of the Act.

(f) With respect to the adequacy of the internal controls over financial reporting ofthe Company and the operating effectiveness of such controls refer to our separate reportin ‘Annexure B';

(g) In our opinion the managerial remuneration for the year ended March 312019 hasbeen paid/ provided by the Company to its directors in accordance with the provisions ofsection 197 read with Schedule V to the Act; and

(h) With respect to the other matters to be included in the Auditors' 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:

1. The Company has disclosed the impact of pending litigations on its financialposition in its Ind AS financial statements as of March 312019 (Refer note 31(b) of IndAS financial statements);

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

3. There has been no delay in transferring amounts required to be transferred to theInvestor Education and Protection Fund by the Company;

For VIJAY KALERA & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG. NO. 115160W
SD/-
DATE : 21st MAY 2019 Membership No.049105
PLACE : PUNE (CA VIJAY S. KALERA)
Proprietor

TO THE INDEPENDENT AUDITOR'S REPORT

(REFERRED TO IN PARAGRAPH 1 UNDER THE HEADING "REPORT ON OTHER LEGAL ANDREGULATORY

REQUIREMENTS" OF OUR REPORT OF EVEN DATE)

(i) (a) The Company has maintained proper records showing full particulars includingquantitative details and situation of the Property plant and equipment.

(b) As explained to us the Property plant and equipment were physically verifiedduring the year by the Management in accordance with a phased programme of verificationadopted by the Company which in our opinion is reasonable having regard to size of theCompany and nature of its business. According to the information and explanations given tous no material discrepancies were noticed on such verification.

(c) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the title deeds/lease deeds of immovableproperties are held in the name of the Company.

(ii) The inventories have been physically verified by the Management during the year atreasonable intervals and no material discrepancies were noticed on such physicalverification.

(iii) The Company has not granted any loans secured or unsecured to the companiesfirms Limited Liability Partnerships or other parties covered in the register maintainedunder section 189 of the Act.

(iv) In our opinion and according to the information and explanations given to us theCompany has not advanced loans to Directors/ company in which a director is interested towhich the provisions of Section 185 of the Companies Act apply and the Company has alsonot given any loans or advances has not made investments and has not given guarantees /securities to the company to which the provisions of Section 186 of the Companies Actapply hence not commented upon.

(v) The Company has not accepted any deposit from the public in accordance with theprovisions of sections 73 to 76 of the Act and rules framed there under.

(vi) We have broadly reviewed books of account maintained by the company pursuant tothe rules made by the Central Government for maintenance of cost records u/s 148(1) of theCompanies Act 2013 and are of the opinion that prima facie the prescribed records havebeen made and maintained. We have however not made a detailed examination of records witha view to determine whether they are accurate or complete.

(vii) (a) The Company is generally regular in depositing undisputed statutory duesincluding provident fund employees' state insurance Income Tax

Sales Tax Value Added Tax Goods and service tax Customs Duty Service Tax ExciseDuty and other material statutory dues as applicable to it with appropriate authorities.

(b) According to the information and explanations given to us during the year there areno undisputed amounts payable in respect of provident fund employees' state insuranceIncome Tax Value Added Tax Goods and service tax Sales Tax Customs Duty Service TaxExcise Duty and other material statutory dues which have remained outstanding as at 31stMarch 2019 for a period of more than six months from the date they became payable.

(c) According to the information and explanations given to us there are no dues ofIncome Tax provident fund employees' state insurance Sales Tax Value Added Tax Goodsand service tax Service Tax Customs Duty Excise Duty and other material statutory dueswhich have not been deposited with the appropriate authorities on account of any disputeother than those mentioned below:

Name of the statute Nature of Dues Amount Demanded (र in Lacs) Period to which the amount relates Forum where dispute is pending
Karnataka VAT Act VAT & CST 4.65 2007-08 Joint Commissioner of Commercial Taxes (Appeal) Banglore
Karnataka VAT Act VAT Interest & Penalty 10.60 2008-09 Joint Commissioner of Commercial Taxes (Appeal) Banglore
Kerala VAT Act VAT & Interest 9.16 2010-11 The Deputy Commissioner Appeals Ernakulam
Kerala VAT Act CST Interest & Penalty 0.60 2014-15 The Deputy Commissioner Appeals Ernakulam
Kerala VAT Act CST Interest & Penalty 2.69 2015-16 The Deputy Commissioner Appeals Ernakulam
Gujarat VAT Act CST Interest & Penalty 85.35 2010-11 Joint Commissioner of Commercial tax Vadodara
Gujarat VAT Act VAT Interest & Penalty 1.52 2010-11 Joint Commissioner of Commercial tax Vadodara
Tamil Nadu VAT Act VAT Interest & Penalty 0.48 2007-08 The Joint Commissioner (CT) Salem Division
Tamil Nadu VAT Act VAT Interest & Penalty 152.95 2010-13 Appellate Tribunal Sales Tax Coimbatore
Gujarat VAT Act VAT Interest & Penalty 46.89 2011-12 Deputy commissioner of commercial tax (appeals).Ahmedabad
Maharashtra Sales Tax VAT Interest & Penalty 29.33 2010-11 Joint Commissioner of Sales Tax (Appeal) Pune
Maharashtra Sales Tax CST Interest & Penalty 39.78 2012-13 Joint Commissioner of Sales Tax (Appeal) Pune
Maharashtra Sales Tax CST Interest & Penalty 19.96 2012-13 Joint Commissioner of Sales Tax (Appeal) Pune
Maharashtra Sales Tax VAT Interest & Penalty 53.69 2013-14 Joint Commissioner of Sales Tax Appeals - 2 Pune
Kerala VAT Act VAT & Interest 9.66 2011-12 TheDeputy Commissioned Appeals) Commercial Taxes Ernakulam
Central Excise Act Excise Dues 5.34 2012-13 CESTAT (Chennai)
Central Excise Act Excise Dues 8.86 2012-13 CESTAT (Chennai)
Central Excise Act Excise Dues 6.59 2010-13 CESTAT (Chennai)
Central Excise Act Excise Dues 4.96 2012-13 CESTAT (Chennai)
Central Excise Act Excise Dues 0.11 2012-13 CESTAT (Chennai)
Central Excise Act Excise Dues 0.02 2010-11 CESTAT (Chennai)
Central Excise Act Excise Dues 0.85 2011-13 CESTAT (Chennai)
Central Excise Act Excise Dues 26.26 2010-12 Commissioner of Central Excise (Appeals) Ahmedabad
Central Excise Act Excise Dues 27.40 2014-16 Assistant Commissioner of central tax Baramati
Central Excise Act Excise Dues 46.78 2014-15 to 2016-17 Assistant Commissioner of central tax Baramati

Amount deposited under dispute in respect of above demand totaling to Rs.82.56 lacs

(viii) According to the information and explanations provided to us the Company hasnot defaulted in repayment of dues to the banks. The Company did not have any outstandingdues to any financial institution or debentures holders during the year.

(ix) (a) The Company has not raised any money by way of initial public offer or furtherpublic offer (including debt instruments) during the year (b) The company has not availedor taken term loans from banks/financial institutions during the year.

(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 to us we report that no instances of material fraud on the Company by the officersand employees of the Company or by the Company has been noticed or reported during theyear.

(xi) According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has paid/provided for managerialremuneration in accordance with the requisite approvals mandated by the provisions ofSection 197 read with Schedule V to the Act.

(xii) In our opinion the Company is not a nidhi company. Accordingly paragraph 3(xii)of the Order is not applicable.

(xiii) According to the information and explanations given to us by the management andbased on our examination of the records of the Company transactions with related partiesare in compliance with Section 177 and 188 of the Act where applicable and details of suchtransactions have been disclosed in the Ind AS financial statements as required by theapplicable Ind AS.

(xiv) According to information and explanations given to us and based on ourexamination of the balance sheet of the Company the Company has not made any preferentialallotment or private placement of shares or fully or partly convertible debentures duringthe year.

(xv) According to information and explanations given to us and based on our examinationof the records of the Company the Company has not entered into non-cash transactions withdirectors or persons connected with him as referred to in section 192 of Act. Accordinglyparagraph 3(xv) of the Order is not applicable.

(xvi) The Company is not required to be registered under Section 45-IA of the ReserveBank of India.

For VIJAY KALERA & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG. NO. 115160W
SD/-
DATE : 21st MAY 2019 (CA VIJAY S. KALERA)
PLACE : PUNE Proprietor
Membership No.049105

ANNEXURE B" TO THE INDEPENDENT AUDITOR'S REPORT

(REFERRED TO IN PARAGRAPH 2(f) UNDER THE HEADING "REPORT ON OTHER LEGAL ANDREGULATORY REQUIREMENTS" OF OUR REPORT OF EVEN DATE)

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 SAHYADRIINDUSTRIES LIMITED ("the Company") as of March 312019 in conjunction with ouraudit of the Ind AS financial statements of the Company for the year 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 (‘ICAI'). Theseresponsibilities include the design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the orderly and efficientconduct of its business including adherence to Company's policies the safeguarding ofits assets the prevention and detection of frauds and errors the accuracy andcompleteness of the accounting records and the timely preparation of reliable financialinformation as required under the Companies Act 2013.

Auditors' 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 issued by ICAI and deemedto be prescribed under section 143(10) of the Companies Act 2013 to the extentapplicable to an audit of internal financial controls both applicable to an audit ofInternal Financial Controls and both issued by the ICAI. Those Standards and the GuidanceNote require that we comply with ethical requirements and plan and perform the audit toobtain reasonable assurance about whether adequate internal financial controls overfinancial 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 Company's internal financial controls systemover financial 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 312019 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 VIJAY KALERA & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG. NO. 115160W
SD/-
DATE : 21st MAY 2019 (CA VIJAY S. KALERA)
PLACE : PUNE Proprietor
Membership No.049105