Ivt BS 2021
Ivt BS 2021
Ivt BS 2021
Net Profit before tax as per Profit and Loss Account -1287668
ADD : ADDITIONS DEDUCTIONS
Depreciation As Provided 3436948
Bonus Provision 52000
Interest on TDS/TCS u/s sec.37 22328
Provision for Gratuity 188454
Asset Written-off disallowed u/s 37 21343
Donation 0
Property Tax
LESS:
Depreciation As Per Sec 32 Of I.T.Act 2011446
Interest on Loan 2500000
Interest received on Income Tax 17258
Bonus Paid During This F/Y , Disallowed Earlier Year 52500
Gratuity Paid 768947
Details relating to the Computation of Book Profits for the Purposes of Section 115JB of the Income-Tax Act,
1961
BALANCE SHEET
As on
31st March, 2021
AS AT AS AT
Notes 31st March, 2021 31st March, 2020
Rupees Rupees
As per our Report of even date For & on behalf of the Board,
For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG NO. 007167N
1 INCOME
Revenue from Operation 18 188,659,589 240,642,061
Other Income 19 2,531,812 2,541,455
2 EXPENDITURE
4 PROFIT (1,326,667)
V. Profit before Exceptional and Extraordinary Items
and Tax (1,326,667) (1,287,668) 2,465,123
VI. Exceptional Items
Additional Income Tax Demand - -
Loss/(Profit) on Sale of Fixed Assets - - -
VII. Profit before Extraordinary Items and Tax (V - VI) (1,287,668) 2,465,123
VIII. Extraordinary Items
As per our Report of even date For & on behalf of the Board,
For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG NO. 007167N
Notes to Financial Statements for the Year Ended March 31, 2021
For The Year Ended For The Year Ended
31st March, 2021 31st March, 2020
Rupees Rupees
7,310,000 7,310,000
a) Reconciliation of the Shares Outstanding at the Beginning & at the end of the Reporting Period
As per records of the Company, Including its Register of Shareholders/Members, the above Shareholding represents both Legal and Beneficial
ownership of Shares.
From Directors - -
1,449,908 2,680,878
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.
Notes to Financial Statements for the Year Ended March 31, 2021
Impact of differences in Depreciation as per Tax Books and Financial Books (2,941,372) (2,563,046)
On Expenditure Deferred in the Books but Allowable for Tax Purposes (790,012) (790,012)
Tax effect of items constituting deferred tax liability (3,731,384) (3,353,058)
Deferred tax asset arising on account of timing differences relating to losses (100,543)
Net Deferred Tax Liability / (Asset) (3,831,927) (3,353,058)
231,765 1,762,624
45,516,660 45,489,967
Notes to Financial Statements for the Year Ended March 31, 2021
Notes to Financial Statements for the Year Ended March 31, 2021
5,073,422 5,779,741
B LIST OF TRADE PAYABLES MSME Other Than MSME Amount (in Rs.)
1 Airtel - - -
2 Amar Alloys - 62,615 62,615
3 Arihant Metals 96,764 - 96,764
4 Design Workshop India Pvt. Ltd. - 388,000 388,000
5 H.L. Madan & Co. - 7,735 7,735
6 Maharana Ispat Udhyog - 25,252 25,252
7 Modern Machinery Tools - 114,106 114,106
8 Radhika Sales Corpn. - 29,795 29,795
9 Rajdarbar Reality Creations Private Limited - 76,598 76,598
10 Shanker Foundry (India) Pvt. Ltd. - 271,854 271,854
11 Shinh Constructions - 30,086 30,086
12 Shriram Institute for Industrial Research - - -
45,357,152 45,274,958
19,306,093 1,001,992
239,603 368,473
Current year Previous year
F LIST OF STATUTORY REMITTANCES
1 T.D.S. Payable 516,237 525,953
2 T.C.S. Payable 9,194 -
3 Reverse Charge Payable 4,681 2,528
530,112 528,481
G LIST OF EXPENSES PAYABLE
1 Bonus Payable 52,000 52,500
2 Electricity Payable 5,090 9,070
3 Audit Fee Payable 74,000 72,000
4 Gratuity Payable - 419,138
5 Salary Payable 100,675 92,965
6 Telephone Expense Payable - 3,635
231,765 649,308
Maximum Maximum
K LIST OF UNSECURED LOAN Amount Balance previous year Balance p.y
FROM DIRECTORS
1 Nirmal Todi 28,622,323 28,622,323 15,000,000 20,445,331
28,622,323 28,622,323 15,000,000 20,445,331
FROM SHAREHOLDERS
1 Aditya Todi 6,175,500 6,175,500 5,750,000 5,750,000
2 Mridula Todi - 3,075,000 3,075,000 3,075,000
3 Neeta Todi 2,792,389 2,792,389 2,600,000 2,600,000
4 Radhika Todi 10,740,000 10,740,000 10,000,000 10,000,000
5 Sangita Todi 6,390,300 6,390,300 5,950,000 5,950,000
6 Siddharth Todi 12,568,212 12,568,212 11,800,000 11,800,000
7 Sweta Todi 6,175,500 6,175,500 5,750,000 5,750,000
44,841,901 47,916,901 44,925,000 44,925,000
0.00
3118017.00
2528.00
3635.00
14478842.94
92965.00
0.00
15675.00
26500.00
20290.00
8000.00
22500.00
0.00
0.00
102013.59
0.00
100125.32
72000.00
9070.00
0.00
0.00
166250.00
84.10
0.00
0.00
14551028.00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
240642061.42
226491900.00
7042961.42
7107200.00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2541455.00
13600.00
822.00
0.00
2527033.00
0.00
0.00
255560.00
0
0
0
0
0
0
0
0
0
0
0
0 874610.00
0 74928.88
0
0
0
0
0
0
0
0
0 20624.00
0
0
0
0
0
0
0.00
0
0.00
0
0
0 486111.67
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
255560.00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00
0
0
0
0
0
0
0
39063337.12
290806380.13
Particulars Debit Credit
Capital Account 10404000.00
Share Capital 7310000.00
Share Premium Account 3094000.00
Loans (Liability) 68102328.73
Secured Loans 2911868.39
Standard Chartered Bank Loan- 50417835 2911868.39
Unsecured Loan From Director 28622323.00
Nirmal Todi 28622323.00
Unsecured Loans From Shareholders 44841901.00
Aditya Todi 6175500.00
Neeta Todi (Loan) 2792389.00
Radhika Todi 10740000.00
Sangita Todi 6390300.00
Siddharth Todi 12568212.00
Sweta Todi 6175500.00
Current Liabilities 41996103.21 13575850.12
Duties & Taxes 2404530.81 525431.00
GST 2404530.81 0.00
TDS 516237.00
Income Tax Payable 0.00
TCS Payable 9194.00
Provisions 2694233.00
Provision for Gratuity 2558462.00
Bonus Payable 52000.00
Electricity Expenses Payable 5090.00
Audit Fees Payable 74000.00
Reverse Charges Payable 4681.00
Sundry Creditors 19306093.00 1102805.00
Salary Payable 100675
Amex 3769-185169-13000 0.00
Amex Card No.3769-185179-15004 31986.57
Amex Card No.3769-336557-63009 41106.33
Nirmal Todi Current A/c 105586 0.00
Security Deposit Received 166250.00
Shri Ganesh Ji Maharaj 84.10
Standard Chartered Card No. 4541-9827-0610-6363 176.06
Virender Kumar & Associates 0.00
Fixed Assets 34571524.99 20109032.00
Investments 21239651.50
Plot at Confident Project(India) Ltd, Bangalore 1696450.00
Plot at Damdem Estates , Bangalore 342300.00
Plot at TDI (1000) , Kundli 10441447.50
Plot at TDI (204) , Kundli 4757116.00
Sobha Developers Ltd 4002338.00
Current Assets 78968146.36
Opening Stock 17736704.00
Deposits (Asset) 38000.00
Security Deposit 38000.00
Loans & Advances (Asset) 26277758.00
Income Tax Refundable (A.Y. 2014 - 2015) 0.00
Income Tax Refundable (A.Y. 2017- 2018) 0.00
Pasupati Organics Pvt. Ltd. (Unsec. Loan) 26156250.00
Prepaid Insurance 121508.00
Sundry Debtors 12141072.00
Cash-in-Hand 47770.00
Bank Accounts 11391339.64
Development Credit Bank Ltd(A/c No. 04622500000082) 151140.24
HDFC Bank Ltd ( A/c No. 12208630000039) 10894735.35
Standard Chartered Bank ( A /C 52206019161 ) 212631.68
State Bank of India( A/c No. 32796376173) 132832.37
Staff Advances 15000
Deffered Tax Assets 3353058.00
TCS 79427.00
TDS 198000.00
Sales Accounts 188659588.69
Sales Central (GST) 176042642.60
Sales Exports 12609946.09
Sales Local (GST) 7000.00
Purchase Accounts 161234040.13
Purchase Central (GST) 131508101.66
Purchase Imports 10242500.00
Purchase Local (GST) 19483438.47
Direct Expenses 547785.00
Freight and Cartage GST 18% 1944.00
Freight and Cartage Non GST 27871.00
Freight & Cartage ( Inward ) 372920.00
Freight & Cartage ( Outward ) 145050.00
Indirect Incomes 2531811.60
Discount Received 13154.00
Interest Income 2500000.00
Interest on Income Tax Refund 17257.60
Misc. Income 1400.00
Indirect Expenses 14029971.19 82470.26
Insurance Expenses 521959.32
Insurance Expenses 399980.32
Insurance Expenses GST 94329.00
Ware House Insurance 27650.00
Office Expenses 1290838.21
Business Promotion Expenses 109560.61
Conveyance allowance exp. 5000.00
Conveyance Expenses 13975.00
Diwali Expenses 52100.00
Electricity Expenses 72768.56
Entertainment Exp. 10759.00
Maintenance Charges 847519.00
Medical Expenses 25140.00
Office Repair & Maintenance 2198.00
Office Repair & Maintenance GST 12% 5600.00
Office Repair & Maintenance GST 18% 56630.88
Office Repair & Maintenance GST 28% 10500.00
Office Welfare Expenses 9590.00
Office Welfare Expenses-GST 11034.00
Software Expenses 15703.39
Subscription Expenses 38667.64
Water Expenses 4092.13
Salary and Remuneration 3228730.00
Director Remuneration Exp. 2086325.00
0.00
H.R.Allowance Exp. 10500.00
Salary Expenses 1131905.00
Travelling Expenses 494061.67 7950.00
Foreign Travelling Expenses 7950.00
Travelling Expenses GST 11100
Travelling Expenses Non GST 482961.67
Vehicle Expenses 640066.41
Vehicle Repair & Maintenance GST 28% 3750.00
Vehicle Repair & Maintenance Non Gst 243828.00
Vehicle Running Expenses Audi 55085.13
Vehicle Running Expenses Ecco 152500.00
Vehicle Running Expenses Jeep 76914.90
Vehicle Running Expenses Jetta 39676.64
Vehicle Running Expenses Merc. 68311.74
Asset written off 21343.38
Audit Fees 80000.00
Bank Charge GST 142999.00
Bank Charges 38081.38
Bonus 52000.00
Credit Card Charges 148.50
Gratuity Expenses 188454.00
Depreciation 0.00
GST Adjustment Expenses 74517.00
Income Tax Earlier Years 38999.64
Interest on Loan 5357447.03
Interest Paid On TCS 1200.00
Interest Paid on TDS 21128.00
Legal & Professional Expenses 24000.00
Legal & Professional Expenses GST 18% 123500.00
Loading & Unloading Exp. 101590.00
Maintenance Charges Non Taxable 27091.00
Membership Fees 19700.00
Membership Fees Non Gst 1500.00
Misc. Expenses 3487.00
Office Rent Expenses 1200000.00
Postage and Telegram Expenses 4778.00
Printing & Stationery Expenses 4402.00
Printing & Stationery GST 12% 3042.86
Printing & Stationery GST 18% 2300.40
Property Tax 21810.00
ROC Filing Expenses 3000.00
Round Off 4.41
Short & Excess 0.00 376
Stock Lost in Transit 20907.00
Telephone Expenses 48499.26
Telephone Expenses- GST 75676.24
Warehouse Rent Expenses 240000.00
Profit & Loss A/c 1676550.25
Grand Total 332312687.08 332312687.08
new
Capital Account
Share Capital
Share Premium Account
Loans (Liability)
Secured Loans
Standard Chartered Bank Loan- 50417835
Unsecured Loan From Director
Nirmal Todi
Unsecured Loans From Shareholders
Aditya Todi
Neeta Todi (Loan)
Radhika Todi
Sangita Todi
Siddharth Todi
Sweta Todi
Current Liabilities
Duties & Taxes
GST
Tds
#N/A
TCS Payable
Provisions
Provision for Gratuity
Bonus Payable
Electricity Expenses Payable
Audit Fees Payable
Reverse Charges Payable
Sundry Creditors
Salary Payable
Amex 3769-185169-13000
Amex Card No.3769-185179-15004
Amex Card No.3769-336557-63009
Nirmal Todi Current A/c
Security Deposit Received
Shri Ganesh Ji Maharaj
Standard Chartered Card No. 4541-9827-0610-6363
Virender Kumar & Associates
Fixed Assets
Investments
Plot at Confident Project(India) Ltd, Bangalore
Plot at Damdem Estates , Bangalore
Plot at TDI (1000) , Kundli
Plot at TDI (204) , Kundli
Sobha Developers Ltd
Current Assets
Opening Stock
Deposits (Asset)
Security Deposit
Loans & Advances (Asset)
Income Tax Refundable (A.Y. 2014 - 2015)
Income Tax Refundable (A.Y. 2017- 2018)
Pasupati Organics Pvt. Ltd. (Unsec. Loan)
Prepaid Insurance
Sundry Debtors
Cash-in-Hand
Bank Accounts
Development Credit Bank Ltd(A/c No. 04622500000082)
HDFC Bank Ltd ( A/c No. 12208630000039)
Standard Chartered Bank ( A /C 52206019161 )
State Bank of India( A/c No. 32796376173)
Staff Advances
Deffered Tax Assets
TCS
Tds
Sales Accounts
Sales Central (GST)
Sales Exports
Sales Local (GST)
Purchase Accounts
Purchase Central (GST)
Purchase Imports
Purchase Local (GST)
Direct Expenses
Freight and Cartage GST 18%
Freight and Cartage Non GST
Freight & Cartage ( Inward )
Freight & Cartage ( Outward )
Indirect Incomes
Discount Received
Interest Income
Interest on Income Tax Refund
Misc. Income
Indirect Expenses
Insurance Expenses
Insurance Expenses
Insurance Expenses GST
Ware House Insurance
Office Expenses
Business Promotion Expenses
Conveyance allowance exp.
Conveyance Expenses
Diwali Expenses
Electricity Expenses
Entertainment Exp.
Maintenance Charges
Medical Expenses
Office Repair & Maintenance
Office Repair & Maintenance GST 12%
Office Repair & Maintenance GST 18%
Office Repair & Maintenance GST 28%
Office Welfare Expenses
Office Welfare Expenses-GST
Software Expenses
Subscription Expenses
Water Expenses
Salary and Remuneration
Director Remuneration Exp.
Gratuity Expenses
H.R.Allowance Exp.
Salary Expenses
Travelling Expenses
Foreign Travelling Expenses
Travelling Expenses GST
Travelling Expenses Non GST
Vehicle Expenses
Vehicle Repair & Maintenance GST 28%
Vehicle Repair & Maintenance Non Gst
Vehicle Running Expenses Audi
Vehicle Running Expenses Ecco
Vehicle Running Expenses Jeep
Vehicle Running Expenses Jetta
Vehicle Running Expenses Merc.
Asset written off
Audit Fees
Bank Charge GST
Bank Charges
Bonus
Credit Card Charges
Gratuity Expenses
Depreciation
GST Adjustment Expenses
Income Tax Earlier Years
Interest on Loan
Interest Paid On TCS
Interest Paid on TDS
Legal & Professional Expenses
Legal & Professional Expenses GST 18%
Loading & Unloading Exp.
Maintenance Charges Non Taxable
Membership Fees
Membership Fees Non Gst
Misc. Expenses
Office Rent Expenses
Postage and Telegram Expenses
Printing & Stationery Expenses
Printing & Stationery GST 12%
Printing & Stationery GST 18%
Property Tax
ROC Filing Expenses
Round Off
Short & Excess
Stock Lost in Transit
Telephone Expenses
Telephone Expenses- GST
Warehouse Rent Expenses
Profit & Loss A/c
Grand Total
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.
(8,699,286) 17,880,180
Cash flow from Extraordinary Items
Cash Generated from Operations (8,699,286) 17,880,180
Net Income Tax (Paid) / Refunds (1,152,316) (333,562)
Net Cash Flow from / (used in) Operating Activities (A) (9,851,601) 17,546,619
2,164,876
Net income tax (paid) / refunds - -
Net Cash Flow from / (used in) Investing Activities (B) 2,164,876 (1,124,014)
C. Cash Flow from Financing Activities
Proceeds from long-Term borrowings - -
Repayment of long-term borrowings (1,230,970) (2,040,295)
Proceeds from other Short-Term Borrowings 13,539,224 (3,120,331)
Repayment of other Short-Term Borrowings (875,783) (2,534,863)
Finance Cost (5,358,647) 6,073,824 (4,971,711) (12,667,200)
Net Cash Flow from / (Used in) Financing Activities (C) 6,073,824 (12,667,200)
Net Increase / (Decrease) in Cash and Cash Equivalents (A+B+C) (1,612,901) 3,755,404
Cash and Cash Equivalents at the Beginning of the Year 13,052,011 9,296,607
Effect of Exchange Differences on Restatement of Foreign Currency Cash and - -
Cash Equivalents
Cash and Cash Equivalents at the End of the year 11,439,110 13,052,011
Reconciliation of Cash and Cash Equivalents with the Balance Sheet:
Cash and Cash Equivalents as per Balance Sheet (Refer Note 16) 11,439,110 13,052,011
Less: Bank Balances not Considered as Cash and cash Equivalents - -
as Defined in AS 3 Cash Flow Statements (give
details)
Net Cash and Cash Equivalents (as defined in AS 3 Cash Flow 11,439,110 13,052,011
Statements) included in Note 16
Add: Current Investments Considered as Part of Cash and Cash - -
Equivalents (as defined in AS 3 Cash Flow Statements)
(Refer Note (ii) to Note 16 Current investments)
Cash and Cash Equivalents at the end of the Year * 11,439,110 13,052,011
* Comprises:
(a) Cash on Hand 47,770 99,084
(b) Balances with Banks 11,391,340 12,952,927
(i) In current accounts
(ii) In EEFC accounts - -
11,439,110 13,052,011
Difference - -
Notes:
(i)Figures in Bracket Represent Outflow.
(ii)Cash and Cash Equivalent Includes Cash on Hand , Balances with Bank .
26 Contingent liabilities and Commitments (to the extent not provided for) 31 March 2021 31 March 2020
Rs. Rs.
There is no Contingent Liabilities - -
30 As per Accounting Standard 18, issued by the Institute of Chartered Accountants of India, the disclosures of
transactions with the related parties as defined in the Accounting Standard are given below:
(i) List of related parties with whom transactions have taken place and relationships:
Sl. Name of the Related Party Relationship
No.
(a) Nirmal Todi (DIN: 00301401)
(b) Mahesh Lakhotia (DIN: 02442606) Key Management Personnel ('KMP')
(c) Mahaveer Prasad (DIN: 00301458)
Mridula Todi
Neeta Todi
Tushar Todi
Radhika Todi
Sangita Todi
Sweta Todi
Aditya Todi Relative to Directors
Sidharth Todi
Kamal Kumar Todi
32 The Company is a Small and Medium Sized Company (SMC) as defined in the General Instructions in respect of
Accounting Standards notified under the Companies Act, 1956. Accordingly, the Company has complied with the
Accounting Standards as applicable to a Small and Medium Sized Company.
33 The Previous year's figures have been Reworked, Regrouped, Rearranged and Reclassified wherever Necessary.
As per our report of even date. For & on behalf of the Board,
Place: Delhi
Date:
INDUS VALLEY TRADING (P) LTD.
ASSESSMENT YEAR 2021-22
In Trade : 17736704
---------------------
Total 17736704
---------------------
For Virender Kumar & Associates For & on behalf of the Board,
CHARTERED ACCOUNTANTS
FIRM REG NO. 007167N
PLACE : DELHI
DATED :
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
NOTES TO ACCOUNTS FORMING PART OF THE BALANCE SHEET AS AT 31ST MARCH, 2021
Note .11
Property, Plant & Equipment
Tangible assets
GROSS BLO CK Accumulated Depreciation and Impairment N E T B LOC K
On
Disposals/ Disposal/W
S.No Description of Asset Opening Additions Write-off Total Upto 31/03/20 For the year rite-off Upto 31/03/21 on 31.3.21 on 31.3.20
Tangible Assets
1 Furniture & Fixture 3,636,098 200,000 - 3,836,098 891,776 969,390 - 1,861,166 1,974,932 2,744,323
- -
2 Office Equipment 1,926,194 135,124 - 2,061,318 1,357,158 167,154 - 1,524,312 537,006 569,036
- -
3 Cellular Phones 36,000 - 36,000 - 34,173 173 34,346 (0) - 1,827
- -
4 Computers 1,038,271 - 60,846 977,425 891,030 71,985 58,823 904,192 73,233 147,241
- -
5 Generator 55,500 - 55,500 - 37,834 - 37,834 - - 17,666
- -
6 Vehicles 17,693,005 - - 17,693,005 12,230,884 1,706,589 13,937,473 3,755,532 5,462,121
- -
7 Air Conditioner 614,950 - - 614,950 467,734 8,900 - 476,634 138,316 147,216
- -
8 Office space at Gurgaon 15,750,093 - - 15,750,093 5,212,154 512,757 - 5,724,911 10,025,182 10,537,940
Grand Total 40,750,112 335,124 152,346 40,932,890 21,122,743 3,436,948 131,003 24,428,688 16,504,202 19,627,371
Previous Year 37,099,065 3,651,047 - 40,750,112 17,411,400 3,711,341 - 21,122,741 19,627,371 19,687,664
INDUSVALLEY TRADING (P) LTD. ANNEXURE-I
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.
DEPRECIATION AS PER INCOME TAX ACT AS ON 31-Mar-21
1 FURNITURE & FIXTURES 3,158,435 200,000 11/6/2020 3,358,435 315,844 - 10,000 325,844 3,032,591
2 OTHER EQUIPMENT 520,914 27,924 6/30/2020 - 548,838 78,137 4,189 - 82,326 466,512
107,200 12/23/2020 107,200 - 8,040 8,040 99,160
1 COMPUTERS & PRINTERS & SOFTWARE 18,120 - 18,120 7,248 - - 7,248 10,872
100,008 - 100,008 40,003 - - 40,003 60,005
NOTE :
1. NONE OF THE FIXED ASSETS HAS BEEN PURCHASED OR SOLD IN FOREIGN EXCHANGE.
2. NO SUBSIDY OR GRANT HAS BEEN RECEIVED DURING THE YEAR AGAINST COST OF ANY OF THE ABOVE STATED FIXED ASSETS .
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.
nil
Name & Address And Amount Of the Repayment Maximum Amount Whether the repayment
Permanent Account Outstanding At Any Time was made Otherwise
Number (If Available With During The Year Than By An Account
The Assessee) Of The Payee Cheque
Payee
::
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.
Quantitative Details of the Principal Items for the Year Ended 31st March, 2020
0 0 - 0 0 - -
Misc 0 - 0 0 - -
INDUSVALLEY TRADING (P) LTD.
Amount of modified value added Tax credits availed of or utilised
FOR THE YEAR ENDING 31ST MARCH 2013
ANNEXURE -III
Cenvat on Services VAT on Capital VAT
Goods
Cenvat/Vat Credit availed on the purchases have been reduced from Purchases, and in case of Cenvat/Vat
on Fixed Assets, the cost of Asset has been reduced by Cenvat/Vat. Cenvat Credit availed on Services have
reduced from cost of services. Cenvat /Vatcredit utilised during the year has been debited in the Profit & Loss
account under Excise Duty/Vat. The outstanding Cenvat/Vat Credit as at the end of the year is shown as an
advance lying with the Excise Deptt & other Govt. authorities.
INDUS VALLEY TRADING (P) LTD.
ASSESSMENT YEAR 2021-22
Quantitative Details of the Principal items for the year ended 31st March, 2021
CT LUGDI Kgs. 0 0 0 0
Cutch Block Case(25kg) 0 0 0 0
LIQUID KHAIR JUICE Kgs. 0 0 0 0
Cashew Husk Kgs. 25900 789173 25900 838642.6 0 0
Everest Kattha(Triple Filtered) Case(20kg) 20000 24358560 95020 126542462 102020 146876000 13000 16317020 Nil
Everest Kattha(Single Filtered) Case(20kg) 18100 6707046 24800 8050000 39200 13325000 3700 1295000 Nil
Kattha (T/F) (V) Case (20kg) 0 0 9640 10276221 9640 10576500 0 0 Nil
3,138,955 - - 3,138,955
Deferred Tax Assets 790,012 790,012
Note: 1
Company Overview and Significant Accounting Policies
Company Overview
Indus Valley Trading (P) Limited is a private company domiciled in India and incorporated under the provisions of the
Companies Act, 1956. It was establised in the year 1986 and it is engaged in the Business of Trading of Kattha, Cutch ,
Gambier and Lab Equipment.
1.2 The Accounting policies not specially referred to otherwise, are consistant with generally accepted
accounting policies.
4.0 Depreciation
4.1 Depreciation on Fixed Assets has been provided for on written down value method at the rates and in the
manner prescribed in the Schedule II of the Companies Act,2013.
4.2 Depreciation on Fixed Assets purchased / disposed off during the year is provided for on Pro-rata basis
with reference to the date of addition / disposal.
4.3 Premium on Leasehold Land has been amortised over the period of lease.
5.0 Inventories
5.2 Stock of goods in trade is valued at lower of cost or market rate.
10.0 Contingencies
10.1 Contingent Liabilities are not accounted for and are disclosed by way of notes on accounts.
AS AT AS AT
SCHEDULES 31st March, 2012 31st March, 2011
Rupees Rupees
SOURCES OF FUNDS
1 SHAREHOLDERS FUND
Share Capital A 6400000.00 6400000.00
Reserve & Surplus B #REF! 12759431.59
#REF! 19159431.59
2 LOAN FUND
Secured Loan C 9895841.00 11082646.00
Unsecured Loans D 40256403.00 50152244.00 36051293.00 47133939.00
APPLICATION OF FUNDS
1 FIXED ASSETS E
Gross Block 40932889.85 40750112.13
Less: Depreciation 24428688.07 21122741.25
Net Block 16504201.78 19627370.88
Auditors' Report
As per our Report of even date For & on behalf of the Board,
For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS
1 INCOME
Sales L 162612162.95 262364396.00
Other Income M 635734.98 1963257.88
Profit on Sale of Assets 0.00 0.00
Increase/(Decrease) in Stocks N (17949420.92) 23685640.00
2 EXPENDITURE
Purchases O 126990840.66 270831542.49
Payment to & Provisions for Employees
and Directors P 3310021.51 3228915.00
3 PROFIT
Profit/(Loss) for the year 1478592.10 4018424.59
Tax Expense :
-Current Tax 0.00 1288430.00
-Wealth Tax #REF! 32577.00
-Fringe Benefit Tax 0.00 0.00
-Deferred Tax -478869.00 -45755.00
#REF! 1275252.00
Profit/ (Loss) after taxes #REF! 2743172.59
4 APPROPRIATIONS
Profit/(Loss) Brought forward from earlier year 12,759,431.59 10,016,259.00
Less: Opening Deferred Tax Asset 0.00 0.00
Add: Opening Deferred Tax Liablity 0.00 0.00
12,759,431.59 10,016,259.00
Excess Tax Provision relating to earlier years written back 0.00 0.00
NOTES ON ACCOUNTS S
( Schedules L to R and Schedule S referred to above form an integral part of the Profit & Loss Account )
Auditors' Report
As per our Report of even date For & on behalf of the Board,
For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS
SCHEDULE - A
SHARE CAPITAL
Authorised:
650000 Equity shares of Rs.10/- each 6500000.00 6500000.00
6500000.00 6500000.00
SCHEDULE - B
General Reserves :
As per last accounts 0.00 0.00
Add : Created during the year 0.00 0.00 0.00 0.00
SCHEDULE - C
SECURED LOANS
9895841.00 11082646.00
SCHEDULE - D
UNSECURED LOANS
40256403.00 36051293.00
SCHEDULE - E
FIXED ASSETS
SCHEDULES TO ACCOUNTS FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH 2012
SCHEDULE - F
INVENTORIES
As taken, valued at the lower of cost and market price
and as certified by the Management :-
In Trade : 6626339.08 24575760.00
6626339.08 24575760.00
SCHEDULE - G
SUNDRY DEBTORS
(Unsecured, considered goods)
(a) Outstanding for a period
Exceeding six months 0.00 0.00
(b) Other Debts 8856903.00 13186465.00
8856903.00 13186465.00
SCHEDULE - H
15450013.87 5948268.45
SCHEDULE - I
22639507.88 71781897.27
::
INDUS VALLEY TRADING (P) LTD.
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.
SCHEDULES TO ACCOUNTS FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH, 2012
SCHEDULE - J
CURRENT LIABILITIES
Advance from Customers 0.00 0.00
Sundry Creditors
- Total outstanding due to SSI 55677.00 61618.00
-Total outstanding due of creditors other than SSI 0.00 55677.00 53600125.00 53661743.00
Other Liabilities 1371428.28 532881.03
abc:
Other Advances 0.00 to be inserted in loan list 0.00
1427105.28 54194624.03
SCHEDULE - K
PROVISIONS
#REF! 1321007.00
SCHEDULE - L
SALES / TURNOVER
Sales Domestic 142226529.50 242049260.00
Sales Exports 20385633.45 20315136.00
Less: Discount on Sales 0.00 0.00
162612162.95 262364396.00
SCHEDULE - M
OTHER INCOME
SCHEDULE - N
INCREASE/(DECREASE) IN STOCK
SCHEDULE - O
PURCHASES
Purchase Others 5179798.00 34600746.99
Purchase Import 93161774.00 145169437.00
Purchase Against "F" Form 13663313.50 90334045.00
Purchase Against "H" Form 14619639.16 0.00
126624524.66 270104228.99
Freight & Cartage (Inward ) 366316.00 727313.50
Misc. Purchase Cost 0.00 0.00
126990840.66 270831542.49
::
INDUS VALLEY TRADING (P) LTD.
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.
SCHEDULES TO ACCOUNTS FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH, 2012
SCHEDULE - P
6443492.09 4923451.31
SCHEDULE - R
3638582.65 3595433.49
::
I REGISTRATION DETAILS:-
Registration No 55-24862
State Code 55
Balance Sheet Date 31.03.2012
SOURCES OF FUNDS:-
Paid up Capital 6400.00
Reserves And Surplus #REF!
Secured Loans 9896.00
Unsecured Loans 40256.00
Deferred Tax Liability 0.00
APPLICATION OF FUNDS:-
Net Fixed Assets 16504.00
Deferred Tax Asset 3832.00
Net Current Assets #REF!
Misc. Expenditure 0.00
Accumulated Losses 0.00
DIRECTOR
(MAHESH LAKHOTIA) (CA VIRENDER KUMAR)
PROPRIETOR
::
INDUSVALLEY TRADING (P) LTD.
DETAILS AS ON 31.3.2012
B LIST OF SUNDRY CREDITORS MSME Other Than MSM Amount (in Rs.)
1 Pasupati Oraganics Ltd (MGN) 5115.00 5115.00
2 Virender Kumar & Associ. 50562.00 50562.00
1371428.28 532881.03
19275.00 19275.00
::
14538106.00 14753106.00
FROM BODY CORPORATE
1 Allied Strips Limited 2000000.00 2000000.00
2 Coro Chits Private Limited 1500000.00 1500000.00
3 DEF Consultants Private Limited 3000000.00 3000000.00
4 KVK Multifacet Projects Limited 500000.00 500000.00
5 Fundura Tecnology Co.(P) Limited 0.00 0.00
7000000.00 7000000.00
Opening Closing
Name PAN No Received Interest TDS Repaid Maximum
Balance Balance
Aditya Todi ADBPT9197K 5750000 460000 34500 0 6175500 6175500
Mridula Todi AAFPT1495H 3075000 0 0 3075000 0 3075000
Neeta Todi ACEPT3163B 2600000 238789 207988 15599 238789 2792389 2792389
Nirmal Todi ADBPT9196J 15000000 12000000 1753863 131540 0 28622323 28622323
Radhika Todi ADBPT9198G 10000000 19632 800000 60000 19632 10740000 10740000
Sangita Todi AAFPT2892L 5950000 476000 35700 0 6390300 6390300
Sweta Todi ADCPT9869M 5750000 460000 34500 0 6175500 6175500
Sidharth Todi ADBPT9199H 11800000 19082 938608 70396 119082 12568212 12568212
59925000 12277503 5096459 382235 3452503 73464224
4714224
In case specified
sum was taken or
accepted
31(b) Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during
the previous year :- by cheque or
Name of the Address of the PAN of the Amount of Whether the specified
sum was bank draft,
person person person specified taken or accepted by whether the
SN from whom from whom from whom sum same
specified specified specified taken or cheque or bank draft
or use of through a was taken or
sum is received sum is received sum is received accepted bank account accepted by an
account payee
cheque or an
account payee
bank draft
In case the
Maximum repayment was
Particulars of each repayment of loan or deposit in an amount exceeding the limitWhether
specifiedthein section 269T
made made d
amount repayment was by cheque or
outstanding made by cheque or bank draft,
in the
Name of Payee: Address of Payee PAN of Payee: Amount of the account at
repayment:
bank draft
or use of electronic
whether
the same was
any time clearing repaid by
during
Previous system through a an account payee
bank account cheque or an
Aditya Todi ADBPT9197K 0 Year:
6175500 Cheque Account payee cheque
account payee
Mridula Todi AAFPT1495H 3075000 3075000 Cheque Account payee
bank cheque
draft
Neeta Todi ACEPT3163B 238789 2792389 Cheque Account payee cheque
Nirmal Todi ADBPT9196J 0 28622323 Cheque Account payee cheque
Radhika Todi ADBPT9198G 19632 10740000 Cheque Account payee cheque
Sangita Todi AAFPT2892L 0 6390300 Cheque Account payee cheque
Sweta Todi ADCPT9869M 0 6175500 Cheque Account payee cheque
Sidharth Todi ADBPT9199H 119082 12568212 Cheque Account payee cheque
2021
OPENING
CGST 158558.57
SGST 158558.57
IGST 3383662.84
3700779.98
INPUT AVAILED
Debit Credit Transferred
Cgst Input 1897129.45 6897 1890232.45
Sgst Input 1897129.45 6897 1890232.45
Igst Input 26496097.51 288.00 26495809.51
30290356.41 14082 30276274.41
INPUT UTILISED
Cgst output 630
Sgst output 630
Igst output 31578111.78
31579371.78
Closing 2397682.61
2397682.61
0.00
`
closing
1475349 573441.60
1436097 612694.23
28667926 1211546.78
31579372