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अल्प्स इंफोसिस

बीएसई: 531924  |  NSE: N.A  |  ISIN: INE098B01014  |  Computers - Software Medium & Small

खोजें अल्प्स इंफोसिस कनेक्शन
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '08
We have audited the attached Balance sheet of Alps BPO Services
 Limited, Ahmedabad as at 31st March 2008 together with the Profit &
 Loss Account for the year ended on that date annexed there to and
 report that:

We conducted our audit in accordance with auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test check basis, evidence supporting the amounts and disclosures made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

1. As required by the Companies (Auditors report) Order, 2003 issued by the Central Government in terms of Section 227(4A) of the companies Act, 1956, we give in the annexure a statement on the matters specified in paragraph 4 & 5 of the said order.

2. Further to our comments in the annexure referred to in paragraph (1) above, We report that:

a. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit.

b. In our opinion proper books of accounts as required by law have been kept by the company so far as it appears from our examination of books of accounts.

c. In our opinion the Balance Sheet and Profit & Loss Account are drawn up in accordance with the accounting standards referred to in Section 211 (3C) of the companies Act, 1956 subject to the

Note No. 3 of notes forming parts of the accounts regarding payment / provision of the amount of Gratuity, Provident Fund Payments, Employees State Insurance Payments:

Note 1 1. relating to interest free advance made to parties listed in register maintained under section 301 or Companies under section 370(1-B) of the Companies Act, 1956 amounting to Rs. 3333791/-(Rs. 3333791/-P.Y) as a security deposit;

Note 12: relating to non - amortization of preliminary and public issue exps. and consequent under charge to the profit of the company amount to Rs. 410742/-.

Note 13: relating to interest free loans and advances to corporate amounting to Rs. 389564425/- (Rs. 389564425/- P.Y.)

Note 14: relating to advances given for land purchase amounting to Rs. 275200000/- where final sale deed of land is pending.

d. The Balance Sheet & Profit Account dealt with by report are in agreement with the books of accounts. .

e. On the basis of written representations received from the directors and taken on records by the Board of Directors we report that none of the directors of the company are disqualified from being appointed as directors of the company under clause (g) of sub-section (1) of section 274 of the companies Act, 1956.

f. In our opinion, and to the best of our information and according to the explanation given to us the said accounts subject to the notes thereon gives the information required and gives a true & fair view.

1. In the case of Balance Sheet, of the state of affairs of the company as at 31st March 2008.

AND

2. In the case of Profit and Loss Account of the Loss for the year ended on that date.

ANNEXURE TO THE AUDITORS REPORT Annexure to the Auditors Report referred to in paragraph 1 of our report of even date on the accounts for the year ended on 31st March, 2008 of Alps BPO Sendees Limited.

(i) (a) The company has maintained proper records show full particulars including quantitative details and situation of Fixed Assets.

(b) Major portion of Fixed Assets of the company have been physically verified by the management and no discrepancy was noticed on such verification.

(c) None of the fixed assets has been revalued during the year.

(ii) (a) The stocks of finished goods, stores, spare parts, raw materials & items treated have been physically verified during the year by the management. In our opinion, the frequency of verification is reasonable.

(b) The procedures of physical verification of stock followed by the management are reasonable and adequate in relation to the size of the company and nature of its business.

(c) On the basis of the records presented before us, there were no material discrepancies noticed on physical verification of stocks, as compared to book records and the same has been properly dealt with in the books of account.

(d) On the basis of our examination of stock records, we are of the opinion that the valuation of stocks is fair and proper and in accordance with normally accepted accounting principles and is on the basis as it was in the preceding year.

(iii) In our opinion the terms and conditions on which loans have been taken from the firm & other parties listed in the register maintained under section 301 are not prima facie, prejudicial to the interest of the company.

(iv) The company has given loans secured or unsecured to companies, parties or firm listed in the register maintained under section 301 of the companies act, 1956 is prima facie prejudicial to the interest of the company.

(v) In respect of loans and Advances of the nature of loans given by the company, parties have generally not repaid the principal amount, as informed to us, in absence of any stipulation and the company has not charged interest, on most of such loans.

(vi) In our opinion & according to the information and explanations given to us there are adequate internal control procedures to commensurate with size of the company & nature of its business with regard to purchase of stores, raw materials, items traded including components, plant and machinery, equipment & other assets and with regard to the sale of goods.

(vii) We have broadly reviewed the books of account maintained by the Company pursuant to the rules made by the Central Government for the maintenance of cost records under Section (209)(i)(d) of the Companies Act, 1956, and are of the opinion that prima facie, the prescribed accounts and records have been made and maintained.

(viii) (a) The Company has been generally regular in depositing undisputed statutory dues including provident fund, investor education and protection fund, employees state insurance, income -tax, sales - tax, wealth-tax, customs duty, excise duty, cess and other material statutory dues with the appropriate authorities though there had been delays in certain cases.

(b) According to the information & explanations given to us, no undisputed amounts payable in respect of Provident Fund, Investor Education & Protection Fund, Employees State Insurance, Income -Tax, Sales-Tax, Wealth-Tax, Custom Duty, Excise Duty, Cess and other material statutory dues were outstanding, at the year end for the period of more than six months from the date they became payable.

(c) According to the records of the Company, the dues outstanding in respect of sales - tax, income-tax, customs duty, wealth-tax, excise-duty, cess on account of any dispute, are as follows:

Nature of Nature of Dues Amount Period to Forum where Status (Rs.) which the dispute is amount pending relates

The Dispute on account 159.38 Lac 2000-01 I.T. A.T Income of Addition U/s 69C Tax Act, 1961

(viii) Based on our audit procedures and as per the information and explanations given by the management, the Company has not defaulted in repayment of dues to financial institutions and during the year.

(ix) In our opinion & according to the information and explanations given to us the transaction for purchases of raw material made in pursuance of contracts of agreements entered in the register maintained under section 301 of the Companies Act, aggregating during the year to Rs. 50000/- or more in respect of each party have been made at a price which are reasonable in regard to the prevailing market prices.

(x) Directives issued by the Reserve Bank of India and the provision of section 58- A of the Companies Act, 1956 and rules framed there under are not applicable as the company has not accepted any public deposits.

(xi) In our opinion, the company has made adequate internal audit system commensurate with the size and nature of its business.

(xii) As informed to us, Central Government has not order cost records under section 209(1) (d) of the Companies Act, 1956.

(xiii) According to the information and explanations given to us and based on the documents and records produced to us, the Company has not granted loans &

(xiv) advances on the basis of security by way of pledge of shares, debentures & other securities.

(xv) In our opinion, the Company is not a chit fund or a nidhi/mutual benefit fund / society. Therefore, the provisions of clause 4(xii) of Companies (Auditors Report) Order, 2003 is not applicable.

(xvi) In our opinion, the Company is not dealing or trading in shares, securities, debentures and other investments. Accordingly, the provisions of clause 4(iv)of the Companies (Auditors Report) Order, 2003 is not applicable.

(xvii) According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from banks or financial institution.

(xviii) Based on the information and explanations given to us by the management, term loans were applied for the purpose for which these were obtained.

(xix) According to the information and explanations given to us and on an overall examination of the balance sheet of the Company, we report that short term funds to the tune of Rs. Nil approximately (without considering permanent working capital) have been used to finance long term assets, stated to be primarily because of significant cash loss during the year.

(xx) The Company has not made any preferential allotment of shares to parties or companies covered in the register maintained under Section 301 of the Companies Act, 1956.

(xxi) The Company did not have any outstanding debentures during the year.

(xxii) The Company has not raised any money through a public issue during the year.

(xxiii) Based upon the audit procedures performed for the purpose of reporting the true & fair view of the financial statement and as per the information and explanations given by the management, we report that no fraud on or by the Company has been noticed or reported during the course of our audit.

For SURESH R. SHAH & ASSOCIATES Chartered Accountant

(ASHIT T. MACWAN) PARTNER MEM.NO: 107891

Place: Ahmedabad Date: 01/09/2008

स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `5,024 Cr की खरीदारी की
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  • MARKET CUES : FIIs ने F&O में `10 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `162 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1358 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `1205 Cr की बिकवाली की
  • CLSA ON NIFTY 50 : सितंबर के निचले स्तर से बाजार में मजबूती का रूख
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  • HSBC ON RELIANCE IND : BUY रेटिंग, लक्ष्य बढ़ाकर `1700/Sh
  • MACQUARIE ON IGL : Neutral रेटिंग, लक्ष्य बढ़ाकर `420/Sh

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