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NAME OF ASSESSEE INDUSVALLEY TRADING (P) LTD.

ADDRESS 2485/8,IInd Floor,Beadonpura,


Karol Bagh,
New Delhi-110005
PAN AABCI1288G CO. CIRCLE 1(1)
ASSESSMENT YEAR 2021-22

COMPUTATION OF TAXABLE INCOME

INCOME FROM BUSINESS

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

TOTAL 3721073 5350151 -1629077 -2916745


---------------------
-2916745
INCOME FROM OTHER SOURCES
Interest on Loan 2500000
Interest received on Income Tax 17,258 2517258 2517258
---------------------

GROSS TOTAL INCOME -399487


LESS : DEDUCTION U/S 80 G
50% OF DONATION to - - -
Charitable Trust --------------------- ---------------------

NET TOTAL INCOME -399487


NET TOTAL INCOME ROUNDED OFF U/S 288A -399490
NET TAXABLE INCOME 0
TAX ON ABOVE - 22% OF NET TAXABLE INCOME 0

SURCHARGE ON ABOVE 10% 0


TOTAL TAX & SURCHARGE 0
EDUCATION CESS ON ABOVE 4% 0
TOTAL TAX & SURCHARGE AND E.CESS 0

B/F TAXES UNDER MAT - U/s 115JAA -


LESS :- SET OFF AGT CURR YR TAX -
- - - - - - - -
BALANCE C/F TO NEXT YR. -
---------------------
NET TAX 0
INTEREST U/s 234B 0
INTEREST U/s 234C 0
TOTAL DUE 0
LESS :- PREPAID TAXES:
TDS/TCS 266927
ADVANCE TAX 15-Jun -
15-Sep -
15-Dec -
15-Mar -
266927
--------------------- ---------------------
REFUNDABLE -266927

TAX ROUND(OFF) -266930


ANNEXURE A
[ See paragraph 2 ]

Details relating to the Computation of Book Profits for the Purposes of Section 115JB of the Income-Tax Act,
1961

1 Name of the Assessee INDUS VALLEY TRADING (P) LTD.

2 Address 2485/8, IIND FLOOR, BEADONPURA,


KAROL BAGH, NEW DELHI-110005

3 Permanent Account Number AABCI1288G

4 Assessment Year 2021-22

Financial Year adopted by the company under the


5 2020-21
Companies Act,2013 (18 of 2013).

6 Total Income of the Company Under the Income-Tax Act Rs. 0

7 Income-Tax Payable on Total Income Rs. 0

8 Whether the Statement of Profit and Loss is prepared in


accordance with the Provisions of Schedule III to the YES
Companies Act ,2013 (18 of 2013)

Where the financial year referred to in Sl. No.5 above is


same as the relevant previous year,whether the
Statement of Profit and Loss referred to in column 8
above has followed the same Accounting Policies,
Accounting Standards for preparing the Statement of
9 Profit and Loss and the same method of rates for YES
calculating Depreciation as have been adopted for
preparing Accounts laid before the Company at it annual
general body meeting . If not extent and nature of
variation be specified .

Where the financial year referred to in Sl. No.5 is not the


same as the relevant previous year,whether the
Statement of Profit and Loss referred to in column 8
above has followed the same Accounting Policies,
Accounting Standards for preparing the Statement of
Profit and Loss and the same method of rates for
10 calculating Depreciation as have been adopted for NA
preparing Accounts for the respective parts of the financial
year laid or to be laid before the Company at it annual
general body meeting . If not extent and nature of
variation be specified .

Profit according to Statement of Profit and Loss referred in


(8) above as adjusted by the amount or aggregate of
11 amounts on account of variations referred to in Sl.No.9 or Rs. -847798
Sl.No.10, as the case may be

Add: Amount or aggregate of amounts referred to in


12 clauses (a) to (k) of Explanation 1 to sub section (2) of this Rs. -439869
section(file working , where required )

Less: Amount or aggregate of amounts referred to in


13 clauses (i) to (vii) of Explanation 1 to sub section (2) of Rs. -
this section(file working , where required )
Add/Less: Amount of adjustments as referred to in sub
section (2A) of this section where the financial statements
of the company are drawn up in compliance with the
14 Indian Accounting Standards specified in Annexure to the Rs. -
companies (Indian Accounting Standards) Rules, 2015 for
the previous year or any part thereof( amount from
Sl.No.26 of Part B).

Add/Less: Amount of adjustments as referred to in sub


section (2C) of this section where the financial statements
of the company are drawn up in compliance with the
15 Indian Accounting Standards specified in Annexure to the Rs. -
companies (Indian Accounting Standards) Rules, 2015 for
the previous year or any part thereof( amount from
Sl.No.33 of Part C).

Add/Less: Amount or aggregate of the amounts referred


to in the sub clauses (B) to (E) of clause (iii) of
Explanation to sub- section (2C) of this section for the
16 previous year or any of the preceeding previous years and -
relatable to such assets or investments retired, disposed,
realised or otherwise transferred during the previous year
(file working , where required )

Add/Less: Amount or aggregate of the amounts referred


to in the sub clause (F) of clause (iii) of Explanation to
sub- section (2C) of this section for the previous year or
any of the preceeding previous years and relatable to
17 Rs. -
such foreign operations is disposed or otherwise
transferred during the previous year (file working , where
required )

Book Profit as Computed according to Explanation 1 given


18 in sub- section (2) read with sub- sections (2A), (2B) and Rs. -1287668
(2C) (total of Sl.No.11 to 17)

19 18.5% of "Book Profit" as Computed in 18 above Rs. 0

In case Income-Tax payable by the Company referred to


at SI.NO, 7 is less then eighteen and one-half per cent of
20 its Book Profits shown in Sl.No. 18, the amount of Income- Rs. -
Tax payable by the Company would be 18.5 % of Sl.No.
18 i.e. as per Sl.No.19.
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.

BALANCE SHEET
As on
31st March, 2021

AS AT AS AT
Notes 31st March, 2021 31st March, 2020
Rupees Rupees

EQUITY AND LIABILITIES

(1) Shareholder's Funds


(a) Share Capital 2 7,310,000 7,310,000
(b) Reserves and Surplus 3 42,957,720 43,805,519
(C ) Money Received against share warrants - 50,267,720 - 51,115,519

(2) Share Application Money pending Allotment - -

(3) Non-Current Liabilities


(a) Long-Term Borrowings 4 1,449,908 2,680,878
(b) Deferred Tax Liabilities (Net) 5 (3,831,927) (3,353,058)
(c) Other Non Current Liabilities - -
(d) Long Term Provisions 6 2,558,462 2,719,817

(4) Current Liabilities


(a) Short-Term Borrowings 7 74,926,184 62,262,743
(b) Trade Payables 8 1,102,805 14,475,179
(c) Other Current Liabilities 9 769,715 896,954
(d) Short-Term Provisions 10 231,765 77,030,469 1,762,624 79,397,500

TOTAL 127,474,633 132,560,656


APPLICATION OF FUNDS
(1) Non-Current Assets
(a) Property Plant & Equipment 11
(i) Tangible Assets 16,504,202 19,627,371
(ii) Intangible Assets - -
(iii) Capital Work-in-Progress
(iV) Intangible Assets under Development - 16,504,202 - 19,627,371

(b) Non Current Investments 12 2,038,750 2,038,750


(c ) Deferred Tax Assets (Net)
(d) Long Term Loans and Advances
(e) Other Non Current Assets 13 45,516,660 45,489,967

(2) Current Assets


(a) Current Investments - -
(b) Inventories 14 17,736,704 31,065,606
(c) Trade Receivables 15 12,141,072 15,024,793
(d) Cash and Cash Equivalents 16 11,439,110 13,052,011
(e) Short-Term Loans and Advances 17 22,098,137 6,262,159
(f) Other Current Assets - -

TOTAL CURRENT ASSETS 63,415,022 65,404,569

TOTAL 127,474,633 132,560,656

SIGNIFICANT ACCOUNTING POLICIES 1 -

The accompaying notes are an Integral Part of Financial Statements.

As per our Report of even date For & on behalf of the Board,
For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG NO. 007167N

CA. Virender Kumar Goel NIRMAL TODI MAHESH LAKHOTIA


Prop. (Din: 00301401) (Din: 02442606)
Membership No. 083359 Director Director
Place: Delhi
Date:

INDUSVALLEY TRADING (P) LTD.


(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.

STATEMENT OF PROFIT AND LOSS


For the year ended on 31st March, 2021

Notes For The Year Ended For The Year Ended


31st March, 2021 31st March, 2020
Rupees Rupees

1 INCOME
Revenue from Operation 18 188,659,589 240,642,061
Other Income 19 2,531,812 2,541,455

TOTAL INCOME 191,191,400 243,183,516

2 EXPENDITURE

Cost of Materials Consumed - -


Purchase of Stock-in-Trade 20 161,781,825 221,730,306
Changes in Inventories of Finished Goods, Work-in-
Progress and Stock-in-Trade 21 13,328,902 485,367
Employee Benefit Expense 22 3,499,324 4,039,928
Financial Costs 23 5,358,647 4,971,711
Depreciation and Amortization Expense 3,436,948 3,711,341
Other Expenses 24 5,073,422 5,779,741
PRIOR PERIOD EXPENSES/INCOMES
Property Tax - -

TOTAL EXPENDITURE 192,479,068 240,718,393

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

IX. Profit Before Tax (VII - VIII) (1,287,668) 2,465,123


X. Tax Expense:
(1) Current Tax - 1,113,316
(2) Deferred Tax (478,869) (299,745)
(2) Tax relating to earliar years 39,000 3,371

Profit after Taxes (847,798) 1,648,181

Basic Earnings Per Share of Rs.10 each (in Rs.) 25


(1) Basic (Rs.) (1) 2.25
(2) Diluted (Rs.) (1) 2.25

SIGNIFICANT ACCOUNTING POLICIES 1

The accompaying notes are an Integral Part of Financial Statements.

As per our Report of even date For & on behalf of the Board,
For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG NO. 007167N

CA. Virender Kumar Goel NIRMAL TODI MAHESH LAKHOTIA


Prop. (Din: 00301401) (Din: 02442606)
Membership No. 083359 Director Director
Place: Delhi
Date:
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
For The Year Ended For The Year Ended
31st March, 2021 31st March, 2020
Rupees Rupees

Note 2 : Share Capital


Authorised:
1000000 Equity Shares of Rs.10/- Each 10,000,000 10,000,000

Issued , Subscribed & Paid Up :


731000 Equity Shares of Rs.10/- Each
Fully Paid up in Cash 7,310,000 7,310,000

7,310,000 7,310,000

a) Reconciliation of the Shares Outstanding at the Beginning & at the end of the Reporting Period

Equity Shares Number Amount Number Amount


Shares Outstanding at Beginning 731,000 7,310,000 731,000 7,310,000
Shares Issued during the Year - - - -
Shares Bought Back during the Year - - - -
Shares Outstanding at End 731,000 7,310,000 731,000 7,310,000

b) Rights, Preferences and Restrictions attached to Shares


Equity Shares
The Company has one class of Equity Shares having a par value of Rs. 10 each. Each Share holder is entitled for one vote per share. In the event of liquidation, the Equity Share
holders are Eligible to receive the remaining Assets of the Company after distribution of all preferential amounts, in proportion to their Shareholding.

c) Details of Shareholders holding more than 5% shares in the Company


Name of the Shareholder No. of Shares % Holding No. of Shares % Holding
Nirmal Todi 208,250 28% 207,500 28%
Neeta Todi 128,850 18% 128,850 18%
Sangita Todi 56,000 8% 56,000 8%
Sweta Todi 92,000 13% 92,000 13%
Aditya Todi 76,250 10% 76,250 10%
Radhika Todi 87,750 12% 87,750 12%
Siddharth Todi 77,750 11% 77,750 11%

As per records of the Company, Including its Register of Shareholders/Members, the above Shareholding represents both Legal and Beneficial
ownership of Shares.

Note 3 : Reserves and Surplus


Share Premium
Opening Balance 3,094,000 3,094,000
Add: Additions - -
Less: Premium Utilised - -
Closing Balance 3,094,000 3,094,000

Surplus / (Deficit) in Statement of Profit and Loss


Opening Balance 40,711,519 39,063,337
Add: Profit / (Loss) for the Year (847,798) 1,648,181
Amounts Transferred From: - -
Closing Balance 39,863,720 40,711,519
42,957,720 43,805,519

Note 4 : Long-Term Borrowings


Term Loans from Banks:
1. HDFC Bank Loan (Secured Against Car) - -
2. Standard Chartered Bank Home Loan 1,449,908 2,680,878

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

For The Year Ended For The Year Ended


31st March, 2021 31st March, 2020
Rupees Rupees
Note 5: Deferred Tax Liabilities (Net)
Deferred Tax Liability

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)

Note 6 : Long term provisions


Provision for Interest
Provision for employees benefits 2,558,462 2,719,817
2,558,462 2,719,817

Note 7 : Short Term Borrowings


Loans Repayable on Demand
From Banks
HDFC Bank Car Loan - 875,783
Standard Chartered Bank Loan 1,461,960 1,461,960
From Related Parties-Unsecured 73,464,224 59,925,000
74,926,184 62,262,743
Note 8: Trade Payables
Total Outstanding dues to Micro, Medium and Small Enterprises 96,764 5,406,764
Other Trade Payables 1,006,041 9,068,415
1,102,805 14,475,179

Note 9 : Other Current Liabilities


Other Liabilities 239,603 368,473
Advances From Customers - -
Statutory Remittances 530,112 528,481
769,715 896,954
Note 10 : Short Term Provisions
Provision for Bonus 52,000 52,500
Provision for Income Tax - 1,113,316
Provision for Expense Payable 179,765 596,808

231,765 1,762,624

Note 11 : Fixed Assets - See Next Page

Note 12 : Non- Current Investments


Investment in Plots
Confident Project (I) Ltd 1,696,450 1,696,450
Damden Estates 342,300 342,300
2,038,750 2,038,750
Note 13 : Other Non Current Assets
Unsecured, Considered Good
Prepaid Expenses 121,508 177,009
Long Term Loans and Advances 45,357,152 45,274,958
Security Deposits 38,000 38,000

45,516,660 45,489,967

Note 14 : Inventories (At lower of Cost and Net Realisable Value)


Stock in Trade 17,736,704 31,065,606
17,736,704 31,065,606

Note 15: Trade Receivables (Current)


Unsecured, Considered Good
Outstanding for a period Exceeding 6 Months from the Date they are due
for Payment. - -
Other Receivables 12,141,072 15,024,793
12,141,072 15,024,793
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

For The Year Ended For The Year Ended


31st March, 2021 31st March, 2020
Rupees Rupees

Note 16 : Cash and Cash Equivalents


Balances with Banks
- In Current Accounts 11,391,340 12,824,015
Others
- In Fixed Deposit held as Margin Money against Bank Guarantee - -
Cheques in Hand - 128,912
Cash on Hand 47,770 99,084
11,439,110 13,052,011

Note 17 : Short-Term Loans and Advances


Unsecured, Considered Good
Prepaid Expenses - 1,314
For Supply of Goods and Rendering of Services 19,306,093 1,001,992
Balances with Statutory Authorities 2,671,458 5,128,853
Advance for Income Tax - -
Salary Advance to Employees 15,000 130,000
Other Advances 105,586
22,098,137 6,262,159

Note 18 : Revenue from Operations


Sales Domestic 176,049,643 233,599,100
Sales Exports 12,609,946 7,042,961
Less: Discount on Sales - -
Total 188,659,589 240,642,061
Less : Excise Duty Recovered on Sales 188,659,589 240,642,061

Net Turnover 188,659,589 240,642,061

Note 19 : Others Income


Discount Received 13,154 13,600
Interest 2,500,000 2,527,033
Capital Gain On plot Booking - -
Rent - -
Miscellaneous Income 1,400 -
VKUY Licence F.Y. 2017 - 2018 - -
Interest on IT refund 17,258 822
2,531,812 2,541,455

Note 20 : Purchase of Trading Materials


Purchase 161,234,040 220,721,324
Add:- Freight Inward 547,785 1,008,981
161,781,825 221,730,306

Note 21 : (Increase)/Decrease in Stocks


Closing Stock:
Finished Goods - -
Goods in Trade 17,736,704 31,065,606
Goods Under Process - 17,736,704 - 31,065,606

Less : Opening Stock


Finished Goods - -
Goods in Trade 31,065,606 31,550,972
Goods Under Process - 31,065,606 - 31,550,972
(Increase)/Decrease In Stock 13,328,902 485,367

Note 22 : Employee Benefit Expenses


(Including Managerial Remuneration)
Salaries and Wages 3,270,230 3,817,070
Contribution to provident and other funds 188,454 142,438
Staff Welfare Expenses. 40,640 80,420
3,499,324 4,039,928

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

For The Year Ended For The Year Ended


31st March, 2021 31st March, 2020
Rupees Rupees
Note 23 : Finance Cost
(a) Interest Expense
on Loan from Bank 230,990 92,628
on Car Loan 29,998 208,428
on Loan (Unsecured) 5,096,459 4,670,473
on Loan from Corporate Bodies - -
5,357,447 4,971,529
(b) Other Interest 1,200 182
(c) Applicable Net Gain/Loss on Foreign Currency
Transactions and Translation
5,358,647 4,971,711

Note 24 : Other Expenses


Payment to Auditors 80,000 80,000
Power and Fuel 72,769 159,702
Rent 1,440,000 380,000
Repairs to Buildings 949,539 1,735,697
Insurance 521,959 456,423
Rates & Taxes, Excluding Taxes on Income/ Custom duty/C&F Charges 21,810 21,537
Travelling Expenses 486,112 706,672
Miscellaneous Expenses 1,501,234 2,239,710

5,073,422 5,779,741

Note 24 : Prior Period Adjustment


Expenditures
Property Tax - -
- -
- -

INDUSVALLEY TRADING (P) LTD.


DETAILS AS ON 31.03.2021

A LIST OF TRADE RECEIVABLES Over 6 Months Others Amount (In Rs.)

1 Dharampal Satyapal Limited - 11,206,778 11,206,778


2 Hanuman Metals Pvt Ltd - 579,995 579,995
3 India Crafts Inc - 10,080 10,080
4 Shreeram Niketan Biotech Pvt. Ltd. - 53,788 53,788
5 Super Lamicoats Pvt Ltd - 11,499 11,499
6 Varun Udyog Company Pvt Ltd - 245,240 245,240
7 Vinayak Agro Pvt. Ltd. - 33,692 33,692
- 12,141,072 12,141,072

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 - - -

96,764.00 1,006,041 1,102,805

C LIST OF ADVANCES RECOVERABLE IN CASH OR IN KIND Current Year Previous year


1 Pasupati Organics Ltd (MGN) 26,156,250 26,125,000
2 Shobha Developers Ltd 4,002,338 3,951,394
3 TDI Infrastructure P. Ltd. 15,198,564 15,198,564

45,357,152 45,274,958

D LIST OF ADVANCES TO VENDORS

1 Blue Stallion Equipments (P) Ltd. 463,881 236,000


2 Green Revolution 3,643,927 415,900
3 Krishna Electrical Company - 122,166
4 H2h Enterprise - 100,000
5 Mohammed Nawaz 15,000 15,000
6 Pasupati Organic ltd (GST-CRDTR) 15,183,285 -
7 Vodafone - 14
8 British airways PLC - 112,912

19,306,093 1,001,992

E LIST OF OTHER LIABILITIES


1 Ganesh Ji 84 84
2 Standard Platinum Credit Card 176 -
3 Security Deposit Received 166,250 166,250
4 Amex Platinum Card 73,093 202,139

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

H LIST OF SECURITY DEPOSITS


1 Telephone 3,000 3,000
2 Airtel Mobile 10,000 10,000
3 Anil Suri 25,000 25,000
38,000 38,000

I LIST OF BANK BALANCES


1 Development Credit Bank 151,140 590,193
2 HDFC Bank 10,894,735 11,536,786
3 Standard Chartered Bank 212,632 194,548
4 State Bank of India 132,832 502,488
5
11,391,340 12,824,015

J LIST OF BALANCE WITH STATUTORY AUTHORITIES


1 Income Tax Refundable - 39,920
2 Income Tax Refundable (A.Y.2018-19) - 1,133,260
3 TCS 79,427 2,190
4 GST 2,404,531 3,700,780
5 TDS 187,500 252,703
2,671,458 5,128,853

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

Total 73,464,224 76,539,224 59,925,000 65,370,331

L LIST OF MISCELLANEOUS EXPENSES Current Year Previous Year


1 Asset Written-off 21,343 -
2 Bad Debts - - 2,224
3 Bank Charge GST 142,999 -
4 Bank Charges 38,081 87,864
5 Business Promotion 109,561 190,492
6 Charity & Donation - 1,000
7 Conveyance Expenses 13,975 42,641
8 Credit card charges Non GST 149 5,113
9 Diwali Expenses 52,100 9,800
10 Entertainment Expenses 10,759 56,651
11 Exchange & Fluctution ( P / L ) - 4,570
12 Freight & Cartage Outward - 100
13 Unclaimed GST Input - 70,525
14 GST Adjustment Exp (74,517) -
15 TDS Demand 10,500 -
16 Interest Paid on TDS 21,128 8,551
17 Lab Expenses - 7,500
18 Legal & Professional Charges 147,500 53,201
19 Loading & Unloading Charges (Outward) 101,590 163,765
20 Membership Fees 21,200 45,083
21 Miscellaneous Expenses 3,487 6,079
22 Office Expenses 20,624 87,009
23 Packing Charges - 6,000
24 Postage & Telegraph 4,778 16,598
25 Printing & Stationery 9,745 43,810
26 ROC Filing Fee 3,000 1,200
27 Round Off (4) 8
28 Short & Excess (376) 250
29 Software Expenses 15,703 30,500
30 Stock Lost in Transit 20,907 -
31 Subscription & Fees 38,668 428,837
32 Telephone Telex & Fax 124,176 205,996
33 Training Expenses - 2,500
34 Vehicle Running & Maintenance Charges 640,066 657,244
35 Water Expenses 4,092 4,600
1,501,234 2,239,710

Building Repair & Maintenance


Maintenance Charges 874,610 487,079
Repair & Maintenance 74,929 1,248,618
949,539 1,735,697
Indus Valley Trading P. Ltd.
CY 2021 PY 2020
Particulars Debit Credit Debit
Capital Account 10404000.00 0
Share Capital 7310000.00 0
Share Premium Account 3094000.00 0
Loans (Liability) 68102328.73 0
Secured Loans 2911868.39 0
HDFC Car Loan -39446227 0 0.00 0
HDFC Car Loan -46305452 0 0.00 0
HDFC Car Loan -53743164 0 0.00 0
Standard Chartered Bank Loan- 50417835 2911868.39 0
Unsecured Loan From Director 28622323.00 0
Nirmal Todi 28622323.00 0
Unsecured Loans From Shareholders 44841901.00 0
Aditya Todi 6175500.00 0
Mridula Todi 0 0.00 0
Neeta Todi (Loan) 2792389.00 0
Radhika Todi 10740000.00 0
Sangita Todi 6390300.00 0
Siddharth Todi 12568212.00 0
Sweta Todi 6175500.00 0
Current Liabilities 41996103.21 13575850.12 6881816.11
Duties & Taxes 2404530.81 525431.00 5878509.98
Tds 516237.00 0
GST 2404531 0.00 5878510
CGST INPUT 0 0.00 158703
SGST INPUT 0 0.00 158703
CGST OUTPUT 0 0.00 0
IGST INPUT 0 0.00 5561105
IGST OUTPUT 0.00 0 0.00
SGST OUTPUT 0 0.00 0
Provision for Income Tax 0 0.00 0
TCS Payable 9194.00 0
Provisions 2694233.00 0
Bonus Payable 0 52000.00 0
Electricity Expenses Payable 5090.00
Audit Fees Payable 74000.00 0
Provision for Gratuity 2558462.00 0
Reverse Charge payable 0 4681.00 0
Telephone Expenses- Payable 0 0.00 0
Sundry Creditors 19306093.00 1102805.00 1001991.93
Salary Payable 100675.00 0
Dilbar Sigh Rawat 0 0.00 0
Mahaveer Prasad Aggarwal 0 0.00 0
Mahesh Kumar Lakhotia 0 0.00 0
Rashmi Hira 0 0.00 0
Sanjay Sharma 0 0.00 0
Vikash Garg 0 0.00 0
Santosh Panth 0 0.00 0
Amex 3769-185169-13000 0.00 0
Amex Card No.3769-185179-15004 31986.57 0
Amex Card No.3769-336557-63009 41106.33
Amex Card No. 3769 - 336557 - 62001 0 0.00 0
Standard Chartered Card No. 4541-9827-0610-6363 176.06
Audit Fees Payable 0 0.00 0
Electricity Expenses Payable 0 0.00 0
Office Rent Payable 0 0.00 0
Nirmal Todi Current A/c 105586 0.00 0
Security Deposit Received 166250.00 0
Shri Ganesh Ji Maharaj 84.10 0
Standard Chartered Card No. 4541-9827-0610-6363 0 0.00 1314
Virender Kumar & Associates 0.00
Provision for Income Tax F.Y. 18-19 0 0.00 0
Fixed Assets 34571524.99 20109032.00 33988746.82
Investments 21239651.50 21188707.50
Plot at Confident Project(India) Ltd, Bangalore 1696450.00 1696450.00
Plot at Damdem Estates , Bangalore 342300.00 342300.00
Plot at TDI (1000) , Kundli 10441447.50 10441447.50
Plot at TDI (204) , Kundli 4757116.00 4757116.00
Sobha Developers Ltd 4002338.00 3951394.00
Current Assets 78968146.36 90579838.48
Opening Stock 17736704.00 31550972.20
Deposits (Asset) 38000.00 38000.00
Security Deposit 38000.00 38000.00
Loans & Advances (Asset) 26277758.00 27475189.04
Income Tax Refundable 2018-19 0.00 0 1133260.40
Income Tax Refundable( A.Y.2009-2010) 0.00 0 0.00
Income Tax Refundable (A.Y. 2012 - 2013) 0.00 0 0.00
Income Tax Refundable (A.Y. 2014 - 2015) 0.00 27043.00
Income Tax Refundable (A.Y. 2017- 2018) 0.00 12876.64
Pasupati Organics Pvt. Ltd. (Unsec. Loan) 26156250.00 26125000.00
Prepaid Expenses 0.00 0 0.00
Prepaid Insurance 121508.00 177009.00
TDS 0 0.00
Sundry Debtors 12141072.00 15024793.00
Cash-in-Hand 47770.00 99083.66
Bank Accounts 11391339.64 12824015.24
Development Credit Bank Ltd(A/c No. 04622500000082) 151140.24 590193.00
HDFC Bank Ltd ( A/c No. 12208630000039) 10894735.35 11536786.03
Standard Chartered Bank ( A /C 52206019161 ) 212631.68 194547.84
State Bank of India( A/c No. 32796376173) 132832.37 502488.37
Syndicate Bank (A/c No. 90361010013633) 0.00 0 0.00
Staff Advances 15000.00 130000.00
Staff Advances - Dilbar 0.00 0 130000.00
Cheque in Hand 0.00 0 128912.00
Deffered Tax Assets 3353058.00 3308873.00
Duty Drawback Receviable 0.00 0 0.00
TCS 79427.00 2190.00
Tds 187500.00
Sales Accounts 188659588.69 0
Sales Central (GST) 176042642.60 0
Sales Exports 12609946.09 0
Sales Local (GST) 7000.00 0
Purchase Accounts 161234040.13 220721324.35
Purchase Central (GST) 131508101.66 192312374.12
Purchase Imports 10242500.00 7885000.00
Purchase Local (GST) 19483438.47 20523950.23
Direct Expenses 547785.00 1008981.25
Cutch Export Expenses ( Freight ) 0.00 0 14725.00
Clearing and Forwarding Charges 0.00 0 30895.00
Clearing and Forwarding Charges Non Gst 0.00 0 14698.25
Freight and Cartage GST 12% 0.00 0 0.00
Freight and Cartage GST 18% 1944.00 0.00
Freight and Cartage Non GST 27871.00 34333.00
Freight and Cartage ( Outward ) 0.00 0 5550.00
Freight & Cartage ( Inward ) 372920.00 783850.00
Freight & Cartage ( Outward ) 145050.00 124930.00
Packing Charges 0.00 0 6000.00
Misc Charges on Purchase 0.00 0 0.00
Misc Charges on Purchase 0.1% 0.00 0 0.00
Misc Charges on Purchase 12% 0.00 0 0.00
Indirect Incomes 2531811.60 0
Discount Received 13154.00 0
Interest on Income Tax Refund 17257.60 0
Capital Gain 0 0.00 0
Interest Income 2500000.00 0
Rent Income 0 0.00 0
Misc. Income 1400.00
VKUY Licence 2018-19 0 0.00 0
Indirect Expenses 14029971.19 82470.26 19704352.34
Insurance Expenses 521959.32 456422.59
Office Expenses 1290838.21 3072602.59
Business Promotion Expenses 109560.61 190492.40
Conveyance Allowance Exp. 5000.00 0 12000.00
Conveyance Expenses 13975.00 42641.00
Diwali Expenses 52100.00 9800.00
Diwali Expenses 12% 0.00 0 0.00
Diwali Expenses 18% 0.00 0 0.00
Electricity Expenses 72768.56 159702.46
Entertainment Exp. 10759.00 56650.84
Maintenance Charges 847519.00 472215.00
Medical Expenses 25140.00 50420.06
Office Repair & Maintenance 2198.00 15849.00
Office Repair & Maintanence 12% 0.00 0 0.00
Office Repair & Maintanence 18% 0.00 0 29020.57
Office Repair & Maintanence 28% 0.00 0 0.00
Office Repair & Maintenance GST 12% 5600.00 56038.85
Office Repair & Maintenance GST 18% 56630.88 1140555.99
Office Repair & Maintenance GST 28% 10500.00 5250.00
Office Repair & Maintenance GST 5% 0.00 0 1903.81
Office Welfare Expenses 9590.00 66175.00
Office Welfare Expenses-GST 11034.00 0.00
Office Welfare Expenses GST 5% 0.00 0 20834.00
Postage & Telegraph Exp.GST 0.00 0 0.00
Postage & Telegram Exp.GST 18% 0.00 0 9085.00
Software Expenses 15703.39 30500.38
Subscription Expenses 38667.64 428836.72
Water Expenses 4092.13 4600.00
Salary and Remuneration 3228730.00 3956570.00
Director Remuneration Exp. 2086325.00 2381025.00
Gratuity Expenses 188454 121500
H.R.Allowance Exp. 10500.00 18000.00
Salary Expenses 1131905.00 1373545.00
Travelling Expenses 494061.67 7950 706671.50
Vehicle Expenses 640066.41 657243.89
Vehicle Repair & Maintenance GST 18% 0.00 0 209521.82
Vehicle Repair & Maintenance GST 28% 3750.00 31911.00
Vehicle Repair & Maintenance GST 5% 0.00 0 48.00
Vehicle Repair & Maintenance Non Gst 243828.00 12446.00
Vehicle Running Expenses Audi 55085.13 111687.82
Vehicle Running Expenses Ecco 152500.00 57200.00
Vehicle Running Expenses Jeep 76914.90 102595.11
Vehicle Running Expenses Jetta 39676.64 75000.01
Vehicle Running Expenses Merc. 68311.74 56834.13
Asset written off 21343.38
Audit Fees 80000.00 0 80000.00
Bad Debts 0.00 0 2224.00
Bank Charge GST 142999.00
Bank Charges 38081.38 87863.80
Bonus 52000.00 0 62500.00
Credit Card Charges 148.50 5113.08
Deffered Tax Expenses/Income 0 0.00 0
Depreciation 0.00 3653338.00
Donation 0.00 0 1000.00
Earlier Year Taxes 0.00 0 3370.64
Exchange & Fluctuation ( P / L ) 0.00 0 4569.60
Freight and Cartage Outward 0.00 0 0.00
Freight & Cartage GST 18% 0.00 0 100.00
GST Adjustment Expenses 74517
Income Tax Expenses 0.00 0 1029547.00
Interest on Custom Duty 0.00 0 159.00
Income Tax Earlier Years 38999.64
Interest on Loan 5357447.03 4971529.05
Interest Paid On GST 0.00 0 23.00
Interest Paid On TCS 1200.00
Interest Paid on TDS 21128.00 8551.00
Lab Testing Charges 0.00 0 7500.00
Late Deposit of Tds and Intt for Previous Years 0.00 0 0.00
Legal & Professional Expenses 24000.00 7001.00
Legal & Professional Expenses GST 18% 123500.00 46200.00
Loading & Unloading Exp. 101590.00 163765.00
Loss on Sale of Licence 0.00 0 0.00
Maintenance Charges Non Taxable 27091.00 14864.00
Membership Fees 19700.00 36200.00
Membership Fees Non Gst 1500.00 8882.81
Misc. Expenses 3487.00 6078.91
Office Rent Expenses 1200000.00 100000.00
Postage and Telegram Expenses 4778.00 7513.00
Printing & Stationery Expenses 4402.00 34759.00
Printing & Stationery GST 12% 3042.86 3399.00
Printing & Stationery GST 18% 2300.40 5652.00
Property Tax 21810.00 21537.00
ROC Filing Expenses 3000.00 1200.00
Round Off 4 7.73
Short & Excess 0 376.19 250
Stock Lost in Transit 20907
TDS Demand 10500
Telephone Expenses 48499.26 62975.81
Telephone Expenses- GST 75676.24 143020.35
Training Expenses 0.00 0 2500.00
Unclaimed GST 19-20 0.00 0 70524.98
Unclaimed GST for 2017-18 0.00 0 0.00
Ware House Insurance 0.00 26906.00
Warehouse Rent Expenses 240000.00 280000.00
Profit & Loss A/c 1676550.25 0
Grand Total 332312687.08 332312687.08 290806380.13
PY 2020
Credit
10404000.00
7310000.00
3094000.00
64943621.36
5018621.36
0.00
192957.86
682825.06
4142838.44
15000000.00
15000000.00
44925000.00
5750000.00
3075000.00
2600000.00
10000000.00
5950000.00
11800000.00
5750000.00
21672703.95
3474673.00
525953.00
2177730.00
0.00
0.00
0.00
0.00
2177730
0.00
774654.00
0.00
3257750.00
52500.00

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.

Cash Flow Statement for the year ended 31 March, 2021


Year ended Year ended
Particulars March 31, 2021 March 31, 2020
Rs. Rs. Rs. Rs.
A. Cash Flow from Operating Activities
Net Profit / (Loss) before Extraordinary Items and Tax (1,287,668) 2,465,123.06
Adjustments for:
Depreciation and Amortisation 3,436,948 3,711,341
(Profit) / Loss on Sale / Write off of Assets 21,343 -
Finance Costs 5,358,647 4,971,711
Interest Income (2,500,000) (2,527,033)
Net Unrealised Exchange (Gain) / Loss - 6,316,938 - 6,156,019

Operating Profit / (Loss) before Working Capital Changes 5,029,271 8,621,142


Changes In Working Capital
Adjustments for (Increase) / Decrease in Operating Assets:
Inventories 13,328,902 485,366
Trade and Other Receivables (12,978,948) 349,954 (3,077,124) (2,591,758)

Adjustments for Increase / (Decrease) in Operating Liabilities:


Trade and other Payables (14,078,510) (14,078,510) 11,850,796 11,850,796

(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

B. Cash Flow from Investing Activities


Capital Expenditure on Fixed Assets, including Capital Advances (335,124) (3,651,047)
Proceeds from Sale of Fixed Assets - -
Interest Received 2,500,000 2,527,033
2,164,876 (1,124,014)
Cash Flow from Extraordinary Items - -

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)

Cash Flow from Extraordinary Items - -

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 .

As per our Report of Even Date


For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS For & on behalf of the Board,
FIRM REG NO. 007167N

CA. Virender Kumar Goel


Prop. NIRMAL TODI MAHESH LAKHOTIA
Membership No. 083359 (Din: 00301401) (Din: 02442606)
Place: Delhi Director Director
Date:
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.

Other Notes to Accounts

25 31 March 2021 31 March 2020


Earning Per Share (EPS)
Rs. Rs.
(i) Net Profit as per Profit and Loss Account (after Tax) -847,798 1,648,181
(ii) Provision for Taxation for Earlier Years - -
(iii) Net Profit available for Equity Shareholder -847,798 1,648,181
(iv) (Numerator used for Calculation)

(v) Weighted Average number of Equity Shares used as Denomination


for Calculating EPS 731,000 731,000
(vi) Basic/ Diluted Earnings per Share of Rs.10 Each -1.16 2.25

26 Contingent liabilities and Commitments (to the extent not provided for) 31 March 2021 31 March 2020
Rs. Rs.
There is no Contingent Liabilities - -

Year ended Year ended


27 CIF Value of Imports March 31, 2021 March 31, 2020
Rs. Rs.
(i) Purchase of Goods 10,242,500 7,885,000

Year ended Year ended


28 Expenditure in Foreign Exchange March 31, 2021 March 31, 2020
Rs. Rs.
(i) Professional & Consultancy Fee Nil Nil
(ii) Adverstisement Nil Nil
(iii) Membership and Subscription Nil Nil
(iv) Conference and Seminar Fees Nil Nil
(v) Travelling Nil 33,955
(vi) Other Matters Nil Nil

Year ended Year ended


29 Earning in Foreign Exchange March 31, 2021 March 31, 2020
Rs. Rs.
(i) Export of Goods on FOB Basis (Excl. Export in Rupee) 12,609,946 7,042,961

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

(ii) Transactions during the year with related parties: #


Sl. 31 March 2021 31 March 2020
Date: Nature of Transactions Rs. Rs.
(Excluding Re-imbursements)
(a) Capital Transactions
Loans Taken
Balance as on 1st April, 59,925,000 63,045,331
Taken during the Year 16,991,727 4,203,425
Repaid during the Year 3,452,503 7,323,756
Balance as on 31st March, 73,464,224 59,925,000

(b) Revenue Transactions


Payments to and Provisions for Remuneration/ Salaries 2,686,325 2,981,025
Rent 1,200,000 100,000
Interest Payment on Short Term Unsecured Loan 5,096,459 4,670,473
# Excludes Re-imbursements.

31 There has been no Impairment of any Assets during the Year.

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,

For VIRENDER KUMAR & ASSOCIATES


CHARTERED ACCOUNTANTS
FIRM REG NO. 007167N

CA. Virender Kumar Goel NIRMAL TODI MAHESH LAKHOTIA


Prop. (Din: 00301401) (Din: 02442606)
Membership No. 083359 Director Director

Place: Delhi
Date:
INDUS VALLEY TRADING (P) LTD.
ASSESSMENT YEAR 2021-22

ACCOUNTING RATIOS WITH CALCULATIONS

Previous Year Preceedings Previous Year


Amount (Rs.) Amount (Rs.) Ratio Amount (Rs.) Amount (Rs.) Ratio
a Gross Profit / Turnover 13548862 / 188659589 7.18% 18426389 / 240642061 7.66%

b Net Profit / Turnover -1287668 / 188659589 -0.68% 2465123 / 240642061 1.02%

c Stock-in-Trade / Turnover 17736704 / 188659589 9.40% 31065606 / 240642061 12.91%

d Material Consumed / Finished Goods Produced NOT APPLICABLE NOT APPLICABLE

Calculations : Amount (Rs.) Amount (Rs.)

1 Turnover 188659589 188659589


Less : Direct Expenses
Purchases 161234040
Freight Inward 547785
Custom Duty 0
Increase/Decrease in Stock 13328902
--------------------
Gross Profit 13548862 13548862

Add : Other Incomes 2531812


Less: Loss on Sale of Assets 0
--------------------
Total 16080674
Less : Indirect Expenses

Payment to & Provisions for Employees 3499324


Administrative & Other Expenses 5073422
Interest & Finance Expenses 5358647
Depreciation 3436948
Exceptional Items 0
--------------------
Net Profit -1287668 -1287668
--------------------

Calculations : Amount (Rs.) Amount (Rs.)


2 Stock-In-Trade

In Trade : 17736704
---------------------
Total 17736704
---------------------

As per our report of even date.

For Virender Kumar & Associates For & on behalf of the Board,
CHARTERED ACCOUNTANTS
FIRM REG NO. 007167N

CA VIRENDER KUMAR GOEL NIRMAL TODI MAHESH LAKHOTIA


PROPRIETOR (Din: 00301401) (Din: 02442606)
Membership No. 083359 Director Director

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

OPENING ADDITION DATE OF SOLD TOTAL DEPRECIATION FOR THE YEAR


SL. PARTICULARS W.D.V AMOUNT ADDITION/ AMOUNT AMOUNT ON USED MORE USED LESS TOTAL CLOSING
NO. (EXCLUDING SALE OPENING THAN 180 THAN 180 DEPRECIATION W.D.V.
REVALUATION) DAYS DAYS

BLOCK " A "

FURNITURE AND FITTINGS


10%

1 FURNITURE & FIXTURES 3,158,435 200,000 11/6/2020 3,358,435 315,844 - 10,000 325,844 3,032,591

3,158,435 200,000 - 3,358,435 315,844 - 10,000 325,844 3,032,591

BLOCK " B "


VEHICLES
15%
1 CARS 1,342,402 1,342,402 201,360 - - 201,360 1,141,042
Jeep Compass 1,392,082 - 1,392,082 208,812 - - 208,812 1,183,270
Mercedes Benz 4,486,247 - 4,486,247 672,937 - - 672,937 3,813,310
Audi 2,899,375 - 2,899,375 434,906 - - 434,906 2,464,469

2 MOTOR CYCLE 31,036 - 31,036 4,655 - - 4,655 26,381

10,151,142 - 0 10,151,142 1,522,670 - - 1,522,670 8,628,472

BLOCK " C "


15%
1 PLANT & MACHINERY 168,764 168,764 25,315 - - 25,315 143,449

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

689,678 135,124 0 824,802 103,452 4,189 8,040 115,681 709,121


40%
BLOCK " D "

1 COMPUTERS & PRINTERS & SOFTWARE 18,120 - 18,120 7,248 - - 7,248 10,872
100,008 - 100,008 40,003 - - 40,003 60,005

118,128 - - 118,128 47,251 - - 47,251 70,877


BLOCK " E "
------------------------------------------

1 Office Space (Non Depreciable Asset) 15,750,093 - - 15,750,093 - - - - 15,750,093


-------------- ------------------------------------------ - - - - - - - - - - - - - - - - ------------------- ------------------- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL ( Rs. ) 29,867,476 335,124 0 30,202,600 1,989,217 4,189 18,040 2,011,446 28,191,154
---------------------------------------------------------- --------------------- --------------------- ------------------- ------------------- ---------------------- ------------------ ------------------ ------------------- -------------------- ------------------

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.

ASSESSMENT YEAR 2021-22


ANNEXURE-III
ANNEXURE TO ITEM NO.31 OF FORM 3CD

Particulars of each loan or Deposit in an Amount Exceeding the


Limit Specified in Section 269SS taken or accepted during the
Previous Year:-
Name & Address And Amount Of Loan Or Whether Loan Deposit Maximum Amount Whether Loan Deposit
Permanent Account Deposit Taken Or Accepted A/C Was Squared Up Outstanding At Any Time Was Taken Or Accepted
Number (If Available With During Year During The Year Otherwise Than By An
The Assessee) Of The Account Payee Cheque
Lender Or Depositor

nil

Particulars of each repayment of loan or deposit in an amount ANNEXURE-IV


exceeding the limit specified in section 269T made during the
previous year:-

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.

ASSESSMENT YEAR 2021-22


ANNEXURE-II
ANNEXURE TO ITEM NO. 18 OF FORM 3CD

Particulars of all payments made to person specified in section 40A(2)(b) :-

Name of the Related Party PAN Relation Nature of Transaction Amount


Mahaveer Prasad Aggarwal ADOPA7547D Director Remuneration 0
Mahesh Kumar Lakhotia AEJPL5805K Director Remuneration 286325
Nirmal Todi ADBPT9196J Director Remuneration 1800000
Neeta Todi ACEPT3163B Director's Wife Salary 600000
Nirmal Todi ADBPT9196J Director Rent 1200000
Aditya Todi ADBPT9197K Director's Brother's Son Interest 460000
Mridula Todi AAFPT1495H Director's Brother's Wife Interest 0
Neeta Todi ACEPT3163B Director's Wife Interest 207988
Nirmal Todi ADBPT9196J Director Interest 1753863
Radhika Todi ADBPT9198G Director's Daughter Interest 800000
Sangita Todi AAFPT2892L Director's Brother's Wife Interest 476000
Siddharth Todi ADBPT9199H Director's Son Interest 938608
Sweta Todi ADCPT9869M Director's Brother's Daughter Interest 460000
INDUS VALLEY TRADING (P) LTD.
ASSESSMENT YEAR 2020-21
ANNEXURE-V
ANNEXURE TO ITEM NO. 28 OF FORM 3CD

Quantitative Details of the Principal Items for the Year Ended 31st March, 2020

Opening Closing Shortage


Items Units Stock Purchases Sales Stock /Excess

Gambier Kgs. - 50000 50000 - -


Katha Kgs. - 3640 72800 (69,160.00) -
Kattha B Kgs. 0 0 0 0 -
Everest Kattha(Triple Filtered) Kgs. 400000 1900400 2040400 260000 -
Everest Kattha(Single Filtered) Kgs. 362000 496000 784000 74000 -
Cutch Kgs. 0 0 0 0 -
Kattha (T/F) (V) Case (20kg) - 9640 9640 0 -

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

Balance representing CENVAT/VAT 0 0


virender 0
goel:
credits as at the begining of yr. as per last
year's 3cd it
CENVAT/VAT credit available 28,463 was 0 659,973
Nil
during the year
Less amount of CENVAT/VAT 28,463 0 659,973
credit utilised during the year.
Balance representing outstanding - - -
amount as at the end of the yr.

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

Opening Stock Purchases Sales Closing Stock Shortage


Items Units QTY. Value QTY. Value QTY. Value QTY. Value /Excess

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

Gambier Kgs. 0 0 50000 8727150 50000 8950000 0 0 Nil

Katha Case(20kg) 0 0 3640 3185000 3640 3185000 0 0 Nil

Kattha B Case(20kg) 0 0 0 0 0 0 0 0 Nil

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

Cutch Case(25kg) 0 0 0 0 0 0 0 0 Nil

Kattha (T/F) (V) Case (20kg) 0 0 9640 10276221 9640 10576500 0 0 Nil

Misc 7475199 7682476 124684


38100 31065606 165045205 191433619 17736704

as per balance sheet 31065606 161781825 188659589 17736704.00


consignment profit 0
difference 0 3263380 2774030 0
Indus valley Trading
Gratuity
as on 31.3.2021
S No. Name Date of birth Date of joining Salary Years completed
1 Nirmal todi 15.2.1966 19.1.1994 150000 27
2 Neeta todi 30.08.1968 21.1.2008 50000 13
3 Mahesh lakhotia 19.10.1961 20.12.2008 26500 12
Total
Gratuity
2000000
375000
183462
2558462
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.

ASSESSMENT YEAR 2021-22

Deferred Tax Assets Deferred Tax Liabilities Net Balance


Particulars 2021 2020 2021 2020 2021 2020

Difference in Amounts of Depreciation 2941372 2563046 - - 2,941,372 2563046

Section 43B Expenses Deductible for


Tax Purposes on Payment 790,012 790,012 - - 790,012 790,012

Tax Losses Carried Forward 100,543 - - - 100,543 -

Capital Expenditure on R & D - - - - - -

Net Deferred Tax Liability/Assets 3831927 3353058 - - 3,831,927 3353058

Net effect -478869


As on As on
31.3.20 31.3.21
Depreciation
WDV As per I T Act 29811119 28191154
WDV As per Co. Act 19627371 16504202
(EXCLUDING R&D ASSETS)
10183748 11686952
Tax Rate 0.25168 0.25168
Deferred Tax Asset/ -Liabilities 2563046 2941372

B/F Losses as per I.T.Act - 399,487.40


Deferred Tax Assets - 100,543.00

43 B Opening debited to p/l Paid/Allowed Closing Payable


31.3.20 2020-21 2020-21 31.3.21 as per B/S
Bonus - - - - -
Gratuity 3,138,955 - - 3,138,955 2,558,462
Leave Encashment - - - - -
Interest to Bank / FI - - - - -
Freight not Deductible as per 40 (a) - - - -

3,138,955 - - 3,138,955
Deferred Tax Assets 790,012 790,012

R & D Capital Expenditure


WDV As per Co. Act
of R & D Assets - -
Deferred Tax Liabilities - -
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)

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.

Significant Accounting Policies

1.0 Basis of Accounting


1.1 These Financial statements have been prepared in accordance with the Generally Accepted Accounting
Principles in India under the historical Cost Convention on accrual basis, except for certain financial
instruments which are measured at fair value. These financial statements have been prepared to comply in
all material aspects with the accounting standards notified under Section 2 clause 2 (which continues to be
applicable in terms of General circular 15/2013 dated September 13, 2013 of the Ministry of Corporate
Affairs in respect of Section 133 of the Companies Act, 2013) and other relevant provisions of the Companies
Act, 2013.

1.2 The Accounting policies not specially referred to otherwise, are consistant with generally accepted
accounting policies.

2.0 Use of Estimates:


The Preparation of Financial Statements in Conformity with Indian GAAP requires the Management to
make judgments, estimates and assumptions that affect the reported amounts of revenues,expenses, assets
and liabilities and the disclosure of contingent liabilities, at the end of the reporting period. Although these
estimates are based on the management’s best knowledge of current events and actions, uncertainty about
these assumptions and estimates could result in the outcomes requiring a material adjustment to the
carrying amounts of assets or liabilities in future periods.

3.0 Fixed Assets


3.1 Fixed assets are stated at cost net of Input Credit and includes amounts added on revaluation, less
accumulated depreciation.
3.2 All costs inclusive of taxes, incidental expenses, erection/commissioning/trial run expenses upto the assets
are put to use are capitalised.
3.3 Expenses on major expansion / modernisation programmes are capitalised.

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.

6.0 Retirement Benefits


6.1 Company's contribution to Provident Fund and other funds are charged to Profit & Loss account. Leave
earned are encashed on regular basis and charged to Profit & Loss Account. Gratuity is provided on the
basis of acturial valuation.

7.0 Foreign Currency Transactions


7.1 Transactions Denominated in Foreign Currencies are Recorded at the Exchange rate prevailing on the date
7.2 of the transaction.
Monetary Items Denominated in Foreign Currencies at the year end are Restated at year end Rates. Non-
Monetary foreign currency items are carried at cost.
7.3 Any Income or Expense on account of Exchange Difference either on Settlement or Translation is
Recognised in Profit & Loss Account Except in Cases where they relate to acquisition of Fixed Assets, in
which case they are adjusted to the Carrying cost of such Assets.

8.0 Revenue Recognition


8.1 Revenue from Sales of Goods is Recognised upon Passage of title to the Customers which Generally
coincides with Delivery.
8.2 Domestic Sales are exclusive of Goods and service tax. Export Sales are recorded on FOB basis.

9.0 Prior Period Items


9.1 The Expenses and Incomes related to Prior Periods are Separately disclosed in the Statement of Profit and
Loss.

10.0 Contingencies
10.1 Contingent Liabilities are not accounted for and are disclosed by way of notes on accounts.

11.0 Provisions for Current & Deferred Tax


11.1 Provision for Current Tax is made after taking into consideration benefits admissible under the Provisions
of the Income-Tax Act, 1961.
11.2 Deferred Tax Resulting from "Timing Difference" between book and taxable profit is accounted for using the
tax rates and laws that have been enacted or substantially enacted as on the balance sheet date. The deferred
tax asset is recognised and carried forward only to the extent that there is a reasonable certainly that the
assets will be realised in future.

12.0 Borrowing Costs


12.1 Borrowing Costs that are Attributable to the Acquisition or Construction of Qualifying Assets are
Capitalised as part of the Costs of such Assets. A Qualifying Asset is one that necessarily takes Substantial
period of time to get ready for intended use.
INDUSVALLEY TRADING (P) LTD.
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.

BALANCE SHEET AS ON 31st MARCH, 2012

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

3 DEFFEREED TAX LIABILITY 0.00 0.00


TOTAL #REF! 66,293,370.59

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

DEFERRED TAX ASSETS 3831927.00 314392.00

2 CURRENT ASSETS, LOANS & ADVANCES


Inventories F 6626339.08 24575760.00
Sundry Debtors G 8856903.00 13186465.00
Cash & Bank Balances H 15450013.87 5948268.45
Loans & Advances I 22639507.88 71781897.27

TOTAL CURRENT ASSETS 53572763.83 115492390.72


LESS: CURRENT LIABILITIES & PROVISIONS
Current Liabilities J 1427105.28 54194624.03
Provisions K #REF! 1321007.00

TOTAL CURRENT LIABILITIES #REF! 55515631.03


NET CURRENT ASSETS #REF! 59976759.69
3 MISCELLANEOUS EXPENDITURE
(To The Extent Not Written Off Or Adjusted)
Preliminary Expenses 0.00 0.00
abc:
TOTAL #REF! ### 79,918,522.57 it should go t
#REF! -13625151.98 respective pr
NOTES ON ACCOUNTS S
( Schedules A to K and Schedule S referred to above form an integral part of the Balance Sheet )

Auditors' Report
As per our Report of even date For & on behalf of the Board,
For VIRENDER KUMAR & ASSOCIATES
CHARTERED ACCOUNTANTS

CA. Virender Kumar NIRMAL N. TODI MAHESH LAKHOTIA


Prop. Director Director
PLACE : NEW DELHI
DATE :
::
INDUS VALLEY TRADING (P) LTD.
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.

PROFIT & LOSS ACCOUNT


FOR THE YEAR ENDED 31ST MARCH, 2012

SCHEDULES For The Year Ended For The Year Ended


31st March, 2012 31st March, 2011
Rupees Rupees

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

TOTAL INCOME 145298477.01 288013293.88

2 EXPENDITURE
Purchases O 126990840.66 270831542.49
Payment to & Provisions for Employees
and Directors P 3310021.51 3228915.00

Administrative & Other Expenses Q 6443492.09 4923451.31


Interest & Finance Expenses R 3638582.65 3595433.49
Prior Period Expenses - Water Expenses 0.00 0.00
Depreciation 3436948.00 1415527.00

TOTAL EXPENDITURE 143819884.91 283994869.29

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

Tax on proposed Dividend Distribution 0.00 0.00


Transfer to General Reserves 0.00 0.00

Balance Profit/ (Loss) carried to Balance Sheet #REF! 12,759,431.59

EPS (Rs) : Basic #REF! 4.29

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

CA Virender Kumar NIRMAL N. TODI MAHESH LAKHOTIA


Prop. Director Director
PLACE : NEW DELHI
DATE :
::
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 31.03.2012

For The Year Ended For The Year Ended


31st March, 2012 31st March, 2011
Rupees Rupees

SCHEDULE - A

SHARE CAPITAL
Authorised:
650000 Equity shares of Rs.10/- each 6500000.00 6500000.00
6500000.00 6500000.00

Issued , Subscribed & paid up :


640000 Equity shares of Rs.10/- each
fully paid up 6400000.00 6400000.00

TOTAL 6400000.00 6400000.00

SCHEDULE - B

RESERVES & SURPLUS

General Reserves :
As per last accounts 0.00 0.00
Add : Created during the year 0.00 0.00 0.00 0.00

Surplus in Profit & Loss Account #REF! 12,759,431.59

TOTAL #REF! 12,759,431.59

SCHEDULE - C

SECURED LOANS

From Syndicate Bank (Secured against Hypothecation of


stock in trade as well as unregistered equitable mortgage
of company's land & building at Noida and also personally
guaranteed by Directors) 0.00 0.00
Citi Bank (secured against Property) 0.00 0.00
ICICI Bank (Secured against Hypothecation of Car) 0.00 0.00
ICICI Bank (Secured against Property) 0.00 682646.00
DCB Bank Limited (Secured Against Emmar MGF Booking) 9895841.00 10400000.00

9895841.00 11082646.00

SCHEDULE - D

UNSECURED LOANS

From Directors 0.00 0.00


From Shareholders 18718297.00 19311293.00
From Relatives of Directors/Shareholder 14538106.00 9340000.00
From Body Corporate 7000000.00 7400000.00

40256403.00 36051293.00

SCHEDULE - E

FIXED ASSETS

See Next Page


::
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

For The Year Ended For The Year Ended


31st March, 2012 31st March, 2011
Rupees Rupees

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

CASH & BANK BALANCES


Cash-in-hand 12939.41 84870.92
(as certified by the management)
Cheques in Hand 434155.00 0.00
Balance with Scheduled Banks :
In fixed Deposits 202357.00 0.00
In Current Account 14800562.46 5863397.53
Interest Accrued on Fixed Deposits 0.00 0.00

15450013.87 5948268.45
SCHEDULE - I

LOANS AND ADVANCES (Unsecured)

1 Advances Recoverable in Cash or in Kind


or for value to be received (Unsecured)
Considered Goods 21112722.00 63078030.96
2 Security Deposit 19275.00 19275.00
3 Prepaid Insurance & Exp. 68700.00 101936.00
4 Central Sales Tax Refundable 0.00 0.00
5 Income Tax Refundable 41368.00 41368.00
6 Service Tax Refundable 3195.00 3195.00
7 Addl Custom duty Refundable 308500.00 233942.00
8 Custom duty Refundable 0.00 0.00
9 TDS & Advance Tax 1053990.00 1286065.10
10 Advance Fringe Benefit Tax 0.00 0.00
11 Advance to Vendors 11757.88 6982085.21
12 Staff Advance 20000.00 36000.00

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

For The Year Ended For The Year Ended


31st March, 2012 31st March, 2011
Rupees Rupees

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

Provision for Taxation #REF! 1321007.00


Provision for Fringe Benefit Tax 0.00 0.00

#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

Commission 494828.00 1585120.00


Royalties 0.00 100000.00
Exchange Fluctuation 48155.98 152972.02
Interest on FDR 2357.00 10258.86
Interest Rec. on Income Tax 0.00 6907.00
Insurance Claim 20500.00 0.00
Profit on Consignment sale 69894.00 108000.00
635734.98 1963257.88

SCHEDULE - N

INCREASE/(DECREASE) IN STOCK

Closing Stock: 6626339.08 24575760.00


Less : Opening Stock 24575760.00 890120.00

Increase/(Decrease) In Stock -17949420.92 23685640.00

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

For The Year Ended For The Year Ended


31st March, 2012 31st March, 2011
Rupees Rupees

SCHEDULE - P

PAYMENTS TO & PROVISIONS FOR EMPLOYEES & DIRECTORS


Director's Remuneration 2116185.00 2108895.00
Salary, Wages, Allowances, Bonus & Incentive 1109730.00 1070440.00
Medical Reimbursement 37456.51 4580.00
Exgratia 0.00 0.00
Bonus 46650.00 45000.00
Gratutity 0.00 0.00
3310021.51 3228915.00
SCHEDULE - Q
a
p
ADMINISTRATIVE, SELLING & OTHER EXPENSES b
Insurance 252405.00 183562.00
Home loan closure penalty charges 211244.53 0.00
Traveling Expenses 196129.00 98865.61
Printing & Stationery 76499.50 86561.75
Office Expenses 67430.00 93130.00
Repairs to Others 94908.00 48268.00
Repairs & Maint. Machinary 15326.00 0.00
Fee & Taxes 0.00 0.00
DVAT Additional 6300.00 10000.00
Conveyance Expenses 77692.00 51639.00
Entertainment Expenses 61638.35 42677.65
Freight & Cartage 2913879.36 2366934.76
Handling Charges (outward) 115700.00 57700.00
Clearing Agency Charges (outward) 71705.00 115477.00
Loading & Unloading Charges (outward) 130922.00 267964.00
Postage & Telegraph 28331.02 44751.00
Telephone Telex & Fax 227180.86 209778.33
Legal & Professional Charges 70982.00 39943.00
Short & Excess 30.95 2730.17
Books, Periodicals & Sofware Updation Charges 7000.00 15493.00
Business Promotion 236231.23 128736.77
Vehicle Running, Hire & Maintenance Charges 463494.02 426385.00
Power & Fuel Expenses 6620.00 3060.00
Subscription & Fees 145129.00 32221.50
Service Tax 6818.00 31608.00
Charity & Donation 1100.00 3100.00
Electricity & Water Charges 80807.00 233269.00
Commission (Selling) 569553.00 56160.00
Payment to Auditors:-
Audit Fee(Incl. Tax Audit fee) 56180.00 55150.00
Taxation Matters 0.00 56180.00 3136.00 58286.00
Ware House Rent Expenses 240311.27 198467.00
Miscellaneous Expenses 8045.00 15182.77
ROC Filing Fee 2600.00 1500.00
Packing and Forwarding Charges 0.00 0.00
Diwali Exp. 0.00 0.00
Testing Charges/ Lab Exp. 0.00 0.00
) Central Sale Tax (Additional) 1300.00 0.00

6443492.09 4923451.31

SCHEDULE - R

INTEREST & FINANCE EXPENSES


Interest on Car Loan 0.00 5136.00
Interest on Loans/Deposits 3127142.00 2331755.00
Interest on Service Tax/TDS 997.00 0.00
DCB loan Processing Charges 178935.00 2500.00
Bank Interest 216306.00 1043578.10
Bank Charges 115202.65 212464.39

3638582.65 3595433.49
::

INDUSVALLEY TRADING (P) LTD.

BALANCE SHEET ABSTRACT AND COMPANY'S GENERAL BUSINESS PROFILE

I REGISTRATION DETAILS:-
Registration No 55-24862
State Code 55
Balance Sheet Date 31.03.2012

II. CAPITAL RAISED DURING THE YEAR:- RS. '000


Public Issue NIL
Right Issue NIL
Bonus Issue NIL
Private Placement NIL

III. POSITION OF MOBILISATION


AND DEPLOYMENT OF FUNDS:- RS. '000
Total Liabilities #REF!
Total Assets #REF!

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

IV. PERFOMANCE OF THE COMPANY:-


Turnover
(Include other Income) 163248.00
Total Expenditure 161769.00
Profit before Tax 1479.00
Profit After Tax #REF!
Earning Per Share (Rs.) #REF!
Dividend Rate Percentage NIL

V. GENERIC NAMES OF THREE PRINCIPAL PRODUCTS OF THE COMPANY:-

ITEM CODE NUMBER PRODUCT DESCRIPTION


(I.T.C. CODE)
N.A.

" As per our report of even date attached."


DIRECTOR for VIRENDER KUMAR & ASSOCIATES
(NIRMAL N. TODI) Chartered Accountants.

DIRECTOR
(MAHESH LAKHOTIA) (CA VIRENDER KUMAR)
PROPRIETOR
::
INDUSVALLEY TRADING (P) LTD.
DETAILS AS ON 31.3.2012

A LIST OF SUNDRY DEBTORS Over 6 Months Others Amount (In Rs.)

1 A. J. Pan Products Pvt. Ltd 0.00 1379802.00 1379802.00


2 A P G Food Products (P) Ltd 0.00 105000.00 105000.00
3 Ashok Kumar Abhishek Kumar 0.00 284225.50 284225.50
4 Balaji Traders 0.00 481519.00 481519.00
5 Pasupati Organics Ltd (Debtor) 0.00 3518000.00 3518000.00
6 Raj Enterprises 0.00 735000.00 735000.00
7 Rakchha Orders and Genaral Suppliers 0.00 43225.00 43225.00
8 Shakti Traders 0.00 2105509.50 2105509.50
9 Shree Shyam Pan Products (P) Ltd 0.00 204622.00 204622.00
0.00 8856903.00 8856903.00

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

55677.00 0.00 55677.00

C LIST OF ADVANCES RECOVERABLE IN CASH OR IN KIND Previous year


1 Confident Project (I) Ltd 1696450.00 1696450.00
2 Damden Estates 342300.00 342300.00
3 D.D Resorts (P) Ltd 0.00 12146937.24
4 Emmar Mgf Land (P) Ltd 0.00 27690226.72
5 Parsvnath Developers Ltd 1504800.00 1504800.00
6 Shobha Developers Ltd 3574881.00 3124770.00 vk Goel:
7 TDI infrastructure p. ltd 13982968.00 13969836.00 PLOTS
8 Preconstruction Interest to be Claimed
'in Five Installments 0.00 2520283.00
9 Financial Expert 11323.00 29823.00
10 ICICI Bank Receiable A/C 0.00 0.00
11 Processing Fee Towards Property 0.00 52605.00
21112722.00 63078030.96

LIST OF ADVANCES TO VENDORS


1 Container Corporation of India 11757.88 1494.47
2 New Bhatia Transport Corp. 0.00 0.00
3 Pasupati Oraganics Ltd (MGN) 0.00 6720908.00
4 Sigma Aldrich Chemicals P Ltd 0.00 98699.74
5 A.V.Kannaih Naidu & Co. 0.00 1423.00
6 Precikot Pharma Pvt Ltd 0.00 125000.00
7 Transflo Pumps Pvt Ltd 0.00 34560.00
11757.88 6982085.21

D LIST OF ADVANCES FROM CUSTOMER


1 Fundura Technology Co. (P) Ltd 0.00 400000.00
0.00 400000.00
E LIST OF OTHER LIABILITIES
1 Ganesh Ji 84.10 84.10
2
3 SCB Credit Card 0.00 0.00
4 Amex KF Gold Credit Card 0.00 148.93
5 Standard Platinum Credit Card 5258.45 2893.00
6 Amex Platinum Card 81758.16 0.00
87100.71 3126.03
Statuitory remittanace
C.S.T Payable 155180.00 0.00
Service Tax Payable 47622.00 0.00
DVAT Payable 570033.75 312825.00
T.D.S. Payable 446838.00 168302.00
input tax 12.5% 0.00 0.00
Input tax 4% 0.00 0.00
1219673.75 481127.00
EXPENSES PAYABLE
Bonus Payable 40400.00 45000.00
Electricity Payable 7790.00 0.00
Expenses Payable 0.00 0.00
Telephone Exp Payable 16463.82 3628.00
Audit Fee Payable 0.00 0.00
64653.82 48628.00

1371428.28 532881.03

F LIST OF Security Deposits


1 Telephone 3900.00 04.04.97 3900.00 04.04.97
2 Telephone 320.00 03.04.02 320.00 03.04.02
3 Telephone 3000.00 20.01.99 3000.00 20.01.99
4 Telephone MTNL Mobile 55.00 55.00
5 Cellular 10000.00 24.05.99 10000.00 24.05.99
6 Reliance Telephone Security 2000.00 2000.00

19275.00 19275.00

::

DETAILS AS ON 31.3.2012 Amount Maximum Balance


G LIST OF UNSECURED LOAN
FROM DIRECTORS

1 Nirmal Todi 0.00 3000000.00


0.00 3000000.00
FROM SHAREHOLDERS
1 Aditya Todi 2066017.00 2066017.00
2 Ankita Todi 4273767.00 4273767.00
3 Sidharth Todi 220906.00 1715000.00
4 Sangita Todi 3592075.00 3592075.00
5 Sweta Todi 3412666.00 4940000.00
6 Radhika Todi 0.00 0.00
7 Neetaa Todi (Unsecured Loan) 5152866.00 8481293.00
18718297.00 25068152.00
FROM RELATIVE OF DIRECTORS/SHAREHOLDERS
1 Binoy Kumar Mahesheka 1058000.00 1058000.00
2 Binoy Kumar Mahesheka (H.U.F ) 1545000.00 1545000.00
3 Kamal Kumar Todi (HUF) 1090000.00 1145000.00
4 Manju Agrawal 523319.00 523319.00
5 Mridula Todi 2736787.00 2736787.00
6 Prashant Mahesheka 950000.00 950000.00
7 Rekha Devi Todi 1090000.00 1090000.00
8 Ruchira Todi 1090000.00 1225000.00
9 Shardha Lohia 2250000.00 2250000.00
10 Sushila Mahesheka 1285000.00 1285000.00
11 Tushar Todi 920000.00 945000.00

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

Total 40256403.00 49821258.00


BANK BALANCES
1 Development Credit Bank 14247369.44
2 HDFC Bank -1667928.81
3 Syndicate Bank 2211520.83
4 Syndicate Bank Account No. 82451010002777 9601.00
14800562.46 0.00
Indus Valley Trading Pvt. Ltd.
2485/8, IInd Floor, Beadon Pura
Karol Bagh, New Delhi - 110005
CIN: U74899DL1986PTC023862
Sundry Debtors
Group Summary
1-Oct-2014 to 31-Mar-2015
Sundry Debtors
Indus Valley Trading P. Ltd.-
(From 1 - Apr -2014)
Particulars 1-Oct-2014 to 31-Mar-2015 closing
balance>6
months
Opening Closing
Balance Debit Credit Balance
Al Fateh Traders 651000.00 651000.00 Dr 0
Al-Makkah Traders 630000.00 Dr 630000.00 0
Amits Fragrances 387753.00 387753.00 0
Ashok & Co. Pan Bahar Ltd. 420000.00 420000.00 0
Ashok & Co. Pan Bahar Ltd (Delhi) 3491250.00 834750.00 2656500.00 Dr 0
Ashok Kumar Abhishek Kumar 189000.00 189000.00 0
Atur Rehman & Sons 615090.00 Dr 629300.00 615090.00 629300.00 Dr 0
Balaji Traders 281519.00 Dr 281519.00 0
Dharampal Satyapal Ltd 7951614.00 Dr 39618840.00 47570454.00 0
Dinesh Fragrance Pvt. Ltd. 63210.00 Dr 391673.00 454883.00 0
Gold Ball Foodsline Pvt Ltd 2422500.00 2422500.00 0
Hanuman Metals Pvt Ltd 38963.00 38963.00 Dr 0
Iftekhar Corporation 643650.00 643650.00 0
J.M.D Metal Pvt. Ltd 243270.00 Dr 243270.00 0
M/s Krishna Traders 185850.00 185850.00 0
Naqi Brothers 636300.00 Dr 636300.00 0
Ninek Nanotech Pvt Limited 31212.00 31212.00 0
Pankaj Tobacco Pvt Ltd 300000.00 Dr 912000.00 1212000.00 Dr 300000
Pasupati Organics Ltd (Debtor) 22236000.00 22236000.00 0
Prem Chand Parvesh Kumar 464310.00 464310.00 0
Prince Traders 327075.00 327075.00 0
PT. Garuda Fragrance 6000.00 Dr 6000.00 0
Shiva Traders 5533500.00 Dr 1827000.00 7360500.00 0
Shree Shyam Pan Products Pvt Ltd 262500.00 Dr 1199257.50 1461757.50 0
ShriJi Sales Corporation 4993260.00 Dr 4993260.00 0
Shubh Overseas 512200.00 Dr 512200.00 0
Tyco Fire And Secuirity India Pvt Ltd 1034964.00 1034964.00 0
Upadhyay International 244800.00 Dr 244800.00 0
Varun Udyog Company Pvt Ltd 285875.00 136775.00 149100.00 Dr 0
Vasu Hari Impex 0.50 Dr 7704922.05 7704922.55 0
Vinayak Agro Pvt Ltd - Debtor 580580.00 Dr 2082659.00 1313672.00 1349567.00 Dr 0
Grand Total 22853843.50 Dr 87175053.55 103342467.05 6686430.00 Dr
Sum of AMOUNT TDS Nature
Particulars contractor interest no liab. prof salary
Audit Fess 68700
Bank Charges 52832.73
Bank Interest 109494.65
Bonus Expenses 65000
Books & Periodical Expenses 43944.43
Business Promotion 838730.35
'Clearing & forwarding expenses 38331
Conveyance Allowance Exp. 23850
Conveynance Expenses 60465
Cutch Export Expenses(Freight) 101100
Cutch Outward Shipping Expense 323436
Depreciation A/C 1517504
Director's Remuneration 2256320
Diwali Expenses 38590
Donation 500600
DVAT (Additional A/C) 350550
Electricity & Water Expenses 137676
Entertainment Expenses 69686.4
Export Inspection Charges 21400
H.R.Allowance Exp. 27000
Income Tax 1850192
Insurance Cars 158112
Insurance Expenses 112477
Interest of TDS 10635
Interest on Car Loan 127879.6
Interest on Dvat 11386
Interest on Unsecured Loan 4438678
Lab Expenses 13628
Legal & Professional Expenses 34699
Loading & Unloading A/c 149826
Loan Processing Charges 29198
Medical Expenses 74718
Miscellaneous Expenses 1611
Office Repair & Maintenance 56600
Office Welfare Expenses 93819
Postage & Telegram Expenses 18322.97
Printing & Stationery Expenses 74300
Repair & Maintenance - Office Equipment 92595
Roc Filing Charges 1800
Salary Expenses 1456200
Service Tax on Freight 72819
Software Expenses 16470
Subscription Expenses 79514.86
Telephone Expenses 260070.19
Travelling Expenses 3736173.54
Vehicle Repair & Maintenance Expense 121164
Vehicle Running Exp ( Jetta ) 40296.74
Vehicle Running Exp( Honda City ) 74902.6
Vehicle Running Expenses ( 3600) 68186.45
Vehicle Running Expenses ( Honda CRV) 112274.44
Vehicle Running Expenses ( Qualis ) 113427.61
Ware House Expenses 123224
Grand Total 1934326.32 4438678 9989487.24 103399 3804520
Earlier amt taken 1451423 4438678 103399 4234110
Grand Total
68700
52832.73
109494.65
65000
43944.43
838730.35
38331
23850
60465
101100
323436
1517504
2256320
38590
500600
350550
137676
69686.4
21400
27000
1850192
158112
112477
10635
127879.6
11386
4438678
13628
34699
149826
29198
74718
1611
56600
93819
18322.97
74300
92595
1800
1456200
72819
16470
79514.86
260070.19
3736173.54
121164
40296.74
74902.6
68186.45
112274.44
113427.61
123224
20270410.56
INDUSVALLEY TRADING (P) LTD.
(CIN - U74899DL1986PTC023862)
Regd.office: 2485/8, IInd Floor, Beadon Pura, Karol Bagh, New Delhi - 110 005.

ASSESSMENT YEAR 2021-22

LOAN SHEET FOR THE YEAR ENDED 31ST MARCH 2021

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

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