m -1 *&TTt - Bombay Chartered Accountants' Society · MSEB Holding Co. Ltd. Midas Powertech P. ttd. Nirbhika Ramesh Parsani i M.P. Agarwal I Business ... N. Moharllal& Co. Niru Impex

INCOME T A X APPELLATE TRIBUNAL, MUMBAJ

Constitution of Rcnchcs from 02,113.2015 to . 05.03.2015 . . . . -. -. . 1 m - 1 *&TTt 1 m 8 - 1 ~ I Bench

TM on 2"' Mar.

B .. .

J & K

- H & L

C - -.

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'A', 'F', '1' & 'SMC' Benches will not function during the period 'D' Bench will not function on gth arch 2015

dl a.m.-, &.$I ~ 9 R m 2l.d ,a .Tr D

. ... . SlShri B-R B-askxan, AM 8 Sanjay Garg, JM-.- . . . - . - . -. . . .

8 a V3.3i .f%h ,&.v Vi* m d ,=.8 G

AM & Vivek Varma, JM .-_ I

< ourt Room

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2

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5

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'SH' on !Iih Mar.

- - ... . "

09.03.201 5 $I 12.03.201 5 *did J ~ T

I'residentNici: PresidenVMem bers I .." - ,

sR n.w. m, 3 ~ ~ 4 - 4 ~ i I

Shri H L Kamva, President - - - - - - -

.A t;~*,mm ~ Q++, t . ~ SlShri D Manmohan, VP & Chandra Poojari, AM

- - -.

4Pr*.dl.im,Fsr.Tr.TG.sR m -rft ?mt,*.?T. SlShri I P Bansal, JM 8 R C Sharma, AM

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sft rnm m. m.a. * 4l m, *.ST. SlShri Joginder Singh, JM & Sanjay Arora, AM . -

sR m sm 3-m ,-.a CEi 4 ? E k ,&.v Shri Vijay Pal Rao, JM & Rajendra, , .. AM - .

&a. Wi'JFtTm,a.v * s R q ' , % . r r . 1 I SlShri D Karunakara Rao, AM & Arnit Shukla, JM

-- - I

- ----

.-- Constitution of Benches - -- from 09.03.2015 to 12.03.201 5

TH *. Cour t Room

- - -. - - -

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m m H m PresidenEkc PresidentlMemhc~

1 .

& ~ . ; R ~ , ~ , ~ ~ ~ P I ; F ~ . ~ . T T . R . ~ ~ R ~ W , = . V SlShri D Manmohan, VP & R C Sharma, AM & Vijay Pal Rao, JM _

4R 3. m, a m m vi sRm .& .fWm ,&sr - i SlShri D Manrnohan, VP & N K Billaiya, AM . . - - . . .

i

.~xr f .&~,~ .n .+ . j . .~~m8srah,Bn. I SlShri I P Bansal, JM & R C Sharma, AM

. - .

sR m %. =IT.-. G i a . SlShri Joginder Singh, JM & Sanjay Arora, AM - .. . --I

J& m m m ,-.a e- SR * ,a.v Shri Vijay Pal Rao, JM &, Rajendra, AM . . --

&a. z5vllm~~m,&q TFi * ~ s r ~ a m ?&il ,=.B. SIShri D Karunakara Rao, AM -- ii Amit Shukla, JM

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sR *.m.zllwvT, 3.v *dl * Wt ,a .sr SlShri B R Baskaran, AM & Sanjay Garg, JM (exce* on 91h arch

-" -- sR M d ,m.u 6 r n ~ a a T a m T Shri Vivek -. - - Varma, JM & First Available AM . .

-- . -

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C . .. . .

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http://www.itatonline.org

S Cay Gran tcd /Stav Rei ectedl Earlv Hearing Case :

*:* Stay Granted matter in the case of Anurag Toshniwal of 'A' Bench in ITA No. 21 OlMll5 on 04.03.1 5 is transferred to 'B ' Bench

*:* Stay Granted matter in the case of Arun Toshniwal of 'A' Bench in ITA No. 21 I IMII 5 on 04.03.1 5 is transferred to 'B ' Bench Early Hearing matter in the case of Slum Rehabilitation Authority of 'A' Bench in ITA Nos. 4049 & 24351Ml14 on 12.03.1 5 is transferred to 'G ' Bench

O Stay Granted matter in the case of Firstsource Solutions P Ltd. of 'F' Bench in ITA No.77241M114 on 09.03.15 is transferred to 'G ' Bench

Q Early Hearing matter in the case of lndosuez Catt.Car Securities Pvt. Ltd.of 'I' Bench in ITA Nos. 5772 & 61301M113 on 04.03.15 is transferred to 'E' Bench

fbk / Date : 25.02.201 5

Sd / - p.m. m) / (H L KARWA)

(PRESIDENT)


OFFICE OF THE COMMISSIONER OF INCOME TAX (DR)

INCOME TAX APPELLATE TRIBUNAL {ADMN.) Room No.338, 3R" Fioor, Old CGO Build~ng ,

M.K.Road, Murnbal-400020 Tel. No. 22073375

OFFICE ORDER No.49

I n suppersslon of earlier office order the under mentioned Addi/lt. CIT are directed

to argire t h e cases before t h e Hon'ble Benches indicated against their name.

----- --A- A

I Bench/ I Name of Officer I Designation 1 Name, ~ d d r e G & Phone No. I ----r-. -

I Court I ( IRS Civil Code No.) I ofofficers oftheInspector/TAfrom R. hlo. ! whom files may be col[ecteci

i Shri Vivek Batra ITAT-- I Shrj Sandeep Bhoyar ( I N S P ) i I I

Mobile : 9920270000 I Mobile : 9969236286 I I I B l

C R.2 I Shrr Vqay Kumar Bora ' ITAT / Shri Sandeep Pandey (TAJ I !

I I . Mobile _ .- : 9969232139 -.I-..-. J / Mobile : 8898826270 I

I ! I - h rn t A rnb~ka Sha~hidk~aran ! I I ! Shri Akhilendra Pratap Yadav i ITAT I Mobile : 9969233633 I C . R . 3 1 Mobile : 9969237486 I I Shri Sat!sh Kurnar (TA )

I I I I Mobile : 9969298624 I I -- .- . --. -.-A- ... . .-A

- -'--I --- --- - , - I I 31-I;, Iv!shant Srivastave il\;'S?,'

. . I - -- I - t \ >:-I;-I r ~ . Fanrar-lata;: i I r ~ : l 4 o ~ i 1 e . 3363257.34C8

I I C R . 3 I 1Yobrle:9969298455 . I I Shrr Prakash Rane (TA)

I I I I Mobile : 9969235085 +--- - - - t-- i I

I S r n t Neelirna Baraskar (IRISPI I ' H I Shr-I Sachchrdananda Dube I ITAT , Mobile : 9969233640

I Ms Sushama Nathe (MTS) I

I C . R . 4 I Mobile : 9406717750 I

7- 1 I Mobile : 9028109692 I I I 1 Smt Vrdya Pawar ( INSP) I

; L Shri Vivek Anand Perapurana 1 I ITAT I Mobile : 9969232614 1 C.R. 4 1 Mobile: 9051060606 I Shri Ravindrz Nawale (TA) I >

I I I

I I Mobile : 9969233887 I - I I I Smt Nikita Vasnani ( INS?) -+

Shri I. Pr-emanand Mobile : 9013853033

-. - .- -

Shl I Nel: Philip Mobile . E j232385 Shr! ASS'-. Zarn V.P.

Mobile : 9959298464.__- --

Shri LOVE Kumar Mohile : 9959298452

I T AT I Mobile: 9969232629 1 1 Shri Nishal (TA) 'C' Bench I

- I Mobile : 9960376170 - I

IT AT Shrr Abhi shek Ranjan ( INSP)

I I Mobile : 9969238339

!TAT ' S h r ~ Deepak Gamre (TA)

. i Mobile : 0702948388 I> -

i S h n Rajesh Panilit (INSF) I

ITAT I Mobile : 9969235272 I

Sh r~ Sandeep Kclmar (TAj I

- . I Mobile : 9959298773 --- -. -,


- - - - - T - - -. - - - -- - -7

I I \ I I I Smt Sdnlta S tn i l ( INSP) I I I

I G ; Shr, Pawan Kurnar Beerla I ITAT , Mobi l~ . 9869232052 I I

I C . F . 8 I Mubrle : 9969238385 I I Shri 4ni! E . KuvGh j r (Tk j I

I \ : I4nbr1e : 9763221376 - - .- .- -- -- ... .- -- - - - -

Note 1:- No request for any change/rnodification of duties will be

entertained in respect of Work Allocation. All the CIT ( D R s ) are advised not to

sanction any leave to any Sr. AR. of their respective Benches, after the finalization

of the work allocation except under extra ordinary/exceptionai circumstances.

Note 2 . - All t h c St.CIT,'Adill.CIT berng allotted the above duty, are required to note down

whatever drrecitons aro gruen 61, t h e Hon'blc Members 1 1 1 respect of any case a ~ d do all the

rlecessarv follow up exercise and on dav to day basls a n d wi lh~n the ro!ckant >el-iod irself.

Whersver required or directed, a copy of SUC? not~ngs l d~rectrons be to-warded ~ r ! wrrtryr tn

:l\e ibnrerrierj CiT !UP,\ of tbie Gorrch.

Note 3:(i) For each Friday, Courts for SA!MA matter anc Directrons of Yan'bIe !-lgh

i;ourt/Supreme Court, are constituted or Thursday. Final cause list/co~st~tut~or; of Courij

Bench are -ecetved urlly In Second Half of ~ a c h Thursday. Therefore all t h e Sr. ARs are

direfted not to icave office on Thursday and Friday before 6 pm, Without takins

their files for next d a y j w e e k and without the prior permission of their respective

C'LT ( D R ) a s well as t T T {DR) ITAT (kdmn), MumSai befow f inaliraiton of Work

A l l ~ c a t i a n

(ii) therefore, the allocation of- COURT Nos, to above named officers for

duty or; Friday is being notified separateFy.

Note 4: All the ~fficers Eire required t o keep their official mobilc phone 'ON' iln continuous

basis rrrospectivc of wherher t h e y have been assrgned duties or not so as t o rrleet any

urgency. * P&L7~ (S. PADMA3A)

C.1.T ( O R ) ITAT-5, 'A'Bench &(Admn.) Mumbai

'opv to :- 1 T:IC r o n c e r n d CIT(Admn.;, Murnba~ 2 . Tnf ~oncerned ICIT/Addl. CIT 3. The rzspect~vc CIT;DRis ITAT, Mllrnhal 4 . 1 i \= ITAT Bar Ass~cratlon L brary, Y4umba1

(s.v. MALUSARE) XTO(0SD) TAT (ADMN.)!

M urn bai. http://www.itatonline.org

Office of the P CHIEF COMMISSIONER O F INCOME TAX -5 Room No.323, 3rd floor, Aayakar Bhavan,

M.K.Road, Mumbai-400 020. Tef No. 022-22051453 ( D i r )

Smt S. Padmaja, CIT (DR), ITAT - 5, 'A' Bench, Mumbai is hereby directed

to argue the cases before 'E' Bench, from 02,03.2015 to 05.03.2015.

Shri Kishan Vyas, CIT (DR), ITkT -7, 'I ' Bench, Mumbai is hereby directed

to argue the cases before 'H' Bench, from 02.03.2015 to 05.03.2015.

Dr. Narendra Kumar, CIT (A)- 23, Mumbai is hereby directed t o argue the

cases before ' L ' Bench, Mumbai from 2.03.2015 to 5.03.2015.

Shri Y. U. Chavan, CIT (A)-20, Mumba- is hereby directed to argue the

cases before 'C' Genck, Mumbai from 2.03.2015 to 5.03.2315.

Shri Goli Srinivas Ran, C IT ( k j - 2 2 , Mumbai is hereby directed t o argue the

czses befa-e 'Dl Ser,c!-, ! q g ~ b a i from 2.C3 ZOi5 to 5 G3.2c"l-$.

Shri Subhachan Ram, CIT (A) , Z:, Mumbai is hereby directed t o a-grle the

cases before 'G' Bench, Mumbai from 2.03.2015 to 5.03.2015.

\

d V

(RAM1 NDER KAUSHAL) ' q r C h i e f Commissioner of Income Tax-5,

Mum bai.

Copy to:

I . The Hon'ble President, ITAT, M L Y ~ - , :.,

2. The CIT (DR), ITAT (Admn.), Mu:tli)ai I

3. Officers concerned

(deep ika Arora ) Dy. Commissioner of Income Tax {HQ)

to C U T - 5 , Yumbai. http://www.itatonline.org

INCOME TAX APPELLATE TRIBUNAL, "B" BENCH, MUMBAI

CAUSE LTST FOR THE PERIOD OF 02.03.2015 TO 05.03.2015 2 0' MONDAY: 02/03/2015

1-3 ITA

4-5 ITA

6 CO

7 IT A

8 CO

9 IT A

10 ITA

11 ITA

12 ITA

13 ITA

14-16 ITA

17-18 TTA

l o ITA

20 1'l'A

2 1 IT A

22 ITA

23 ITA

24-25 ITA

26 ITA

27 ITA

28 ITA

29 TTA

30 ITA

3 I ITA

32 ITA

33 ITA

34 ITA

35 ITA

36 ITA

37 ITA

38 ITA

39 ITA

40 TTA

4 1 IT A

M / s . Bhavya Pr0ject.s P1.t. Ltd.

Narandas J. Gokani

Narendra J. Go kani

Manish Manubhai Pate1 i

Manish Manubhai Pate1 1

hlaniD evi A g m d

Machine Fabrik

Nova trading P. Ltd.

Bright Land Developers

Neeraj S h m a

MSEB Holding Co. Ltd.




Midas Powertech P. t t d .

Nirbhika Ramesh Parsani i

M.P. Agarwal I

Business Press P. Ltd.

Bisleri International P. Ltd.

Navyug Co. Operative Housing Society Ltd.

8 .R . TV

Neelam Sunjl Soorma

N. Moharllal& Co.

Niru Impex

Yi ru Export

Mahalami Engineering Co. P. Ltd.

Business India

Mahcndra narayan Raju i

Maharashtra State Electricity ~istfibution Cn. Ltd.

Madhu Sarda

Novatek Engineers

Mnrlhorough Finance P. Ltd.

Lare shri Narayansingh. Meheshwa-i

M / s . M .M.Enterprises


TUESDAY:03/03/2015 B E F O R E S / S H R I ~ . M ~ ~ ~ ~ ~ ~ [ ~ [ ~ ~ $ C ~ ~ ~ & ~ 1-2 ITA 6 12 1 &6288/M/ 10 Bhupendra Mehta t a POO~OS \ 3 ITA 6247/M/ 10 N.R. Net Enterprises Ltd.

4 ITA 6652/M/10 Nand Gopal Bang

5 ITA 4 2 6 0 / M / 1 1 Milian J. Amat i i

6 ITA 4 2 6 1 / M / 1 1 Nilesh Kantilal Solanki

7 ITA 4 2 6 7 / M / 1 1 Mohammed Asgar Anwar shailh

8 ITA 4 2 7 4 / M / 1 1 Maharashtra Corp .Ltd (Formerly known as Maharashtra Overseas Ltd.)

9- 10, ITA 48 18&5054/M/ 11 Bhupendra Mehta 11 ITA 7209/M/ll Monitron Securities P. Ltd. 12 ITA 7829/M/11 Monitron Securities P. Ltd.

13 ITA 7 5 3 7 / M / 1 1 Bharat Dana Bera

1 4 - 1 5 ITA 80978&8098/M/ 1 1 Bombay chemical P. Ltd.

16 ITA 8 6 5 1 / M / l l NR Je t Enterprises Ltd.

17 ITA 8 1 1 1 / M l l Mohd. Raza Akberali Ghugharia

18 ITA 955/Wne/12 Jawahadd Nehru Port Trust

19 ITA 2378/M/12 Bharati S. Khandhar L A

20 ITA 2 3 8 1 / M / 1 2 Mukesh S. Malhotra

'21 ITA 2383/M/12 Mukul H. Dalal

22-23 ITA 2385&2270/M/12 MuthaFoundaryP. Ltd.

24 ITA 2386/M/ 12 Mutha Engg. P. Ltd .

25 ITA 2 3 9 2 / M / 1 2 Machnnon Mackenzie & Co. Ltd.

26--28 ITA 2395to2397/ M/ 12 Biren Devji Palani

29 ITA 2913/M/12 Mahakoshal Refractories P. Ltd .

30-3 1 ITA 4 6 9 6 & 5 0 7 7 / M / 12 Monitron Securities P. Ltd.

32-33 ITA 4372&4373/M/ 12 North Kamataka Expressway Ltd.

34 ITA 4 7 0 9 / M / 1 2 North Kamataka Expressway Ltd.

35 ITA 5078/M/12 Nelco Ltd.

36 ITA 5095/M/12 Margareta Infotech Pvt. ~ t c k .I

37 ITA 7447/M/12 Buniyad Chemicals Ltd.

38 ITA 7462/M/12 Basant Kumar B. Misra

39 ITA 7 4 6 3 / M / 1 2 Madhukant B. Gandhi

40 ITA 7468/M/12 Monica K. Savlani

41 ITA 7 4 7 3 / M / 1 2 Hema Mahesh Haria

42 ITA 7474/M/12 Mahesh D. Haria

43 ITA 3882/M/13 Narnita Deepak Khanna

44 ITA 3886/M/13 Mohd. Shahid Mohd. Hasan Momin

45-46 ITA 3893 & 3653/M/ 13 M.L. Charitable Trust

47 CO 1 4 2 / M / 1 4 M.L. Charitable Trust

48 ITA 3906/M/t3 Meghna M. TaIati

49 ITA 6053/M/ 1: Maheshwari Share & S t o c & ~ r o k e ~ 0. Ltd. http://www.itatonline.org

IT A

ITA

rTA

IT A

ITA IT A

ITA

ITA

IT A

IT A

ITA

IT A

ITA ITA

LTA

ITA

ITA

ITA

LTA ITA

IT A

ITA

ITA [TA

ITA

ITA

ITA

IT A

IT A

ITA ITA

ITA

Anurag Toshniwal (ss) , Arun Toshniwal [SG)

Mahindra Life Space Developers Ltd.

Mahindra Life Space Developers Ltd.

Nishith M. Desai

Machine Fabrik

M.J. Labs hrt. Ltd.

Boots Piramal Healthcare P. Ltd. ( Now merged

Piramal Healtharc Ltd.)

Brahaman Sabha Malad

Machine Fabrik M.J.Lab P. Ltd.

Mahindra Life Space Develepers LF. Mihir Agencies P. Ltd.

Minaxi Choksi

ManeMal Choksi

201 0 / M / 12 Narayan J. Thadani

2014/M/ 12 Bombay Andhra Maharashtra & Gymkhana

2021/M/12 BNP Paribas Asset Management India Fvt. Ltd.

( Formerly Known as Forts Investment Management (India) Rt . Ltd. )

2029/M/ 12 Metro Global Business

2047/M/ 12 Mohammed Iqbal Shaikh 2351/M/ 12 Muscovite Constnlction

2370/Mj 12 Maharashua State Eletricity Transrnissio Co. Ltd

7154/M/ 12 Manish Kanji Pael L- A'

The Managdorean Garden Homes Co.Op.Hsg.

Bharat Kumar R. Vagera

Milan 13. D d a l

Metal Gems

Narshi C Patel

Badder Schulz Laboratories

Melodious Movies

Manorama V. Rathi

Bakuloh 0 Agarwal


" 4

THURSDAY: 05/03/20 15 BEFORE S/SHRI b-Manmohan (VP) 67 ChanJm l?nqau.

1 IT A

2-3 ITA

4 ITA

5 . ITA

6 ITA

7 TTA

8 ITA

9-12 ITA

13 ITA

14 TTA

15 ITA

16 ITA

17 ITA

18 ITA

19 IT A

20 IT-4

21-24 ITA

25 ITA

26 ITA

27 ITA

28 ITA

29 ITA

30 ITA

31 ITA

32 ITA

33 ITA

34 ITA

Mukesh Kmttani (EH) M/ S. Midas Footwears Pvt. Ltd. ,'

M j S . Madhu Snap Fasteners Mfg. Co. Pvt, Ltd.

Nitin M . Panchamiya

The Bombay Residency Golf Clubs Ltd. Manish Sawant

Legal Heirs of Late shri Bernard J. Correa

Mohan Hotchand Khanchandani

Naresh Atmram Rajwani t

Maharashtra State ElectriciQ Distribution Co. Ltd. I



Legal Heirs of Late shri Bernard J. Correa L-

Nat Steel Equipments P. Ltd. 1

Mukul HoIding &I Tradinmg Co. P. Ltd

Nalini D. Tank

Narshi G. Patel

B.D. Topiwda HUF

BG Exploration & Production (India) Ltd.

Nat Steel Equipments P. Ltd.

Nat Steel Equipments P. Ltd.

N a t Steel Equipments P. Ltd.

Network Consulting

B.J.D. Nanabhaoy 8b Co.

Maharashtra Industrial Dey. Corporation L

National Commod~ties & ~nvat ived Exchage Lt d.

National Commodities and Derivatives Exchange Ltd

ASSISTANT REGISTRAR


INCOME TAX APFZLLATE TMBUMAL MUMBAI BENCHES + CAUSELISTFORTHEPERIODFROM02.03.15 TOO5.03.15 "Ct'BENCH 5 0

* t Mondav 02.03.2015 -- sfo ore ~ / s h r i V I I I X ~ P d R O O & R ~ j ~ r d 2 ~

1 TT(SS) 234/M/05 Shashikant ~ h a u g d k,/h Gautam Chaubal 2 IT(SS) 265/M/05 Sheela S . Chaubal 3 ITA 6 4 1 5 / M 1 1 Pornono Exports P. Ltd. a ITA 6416/M/11 ?an=on~ Exgorts P.Ltd. 5 ITA 9 2 8 / M / 1 1 Penwatt Ltd. 6 ITA 63I/M/ll Penwatt Ltd. 7 ITA 1 1 8 5 / M / 11 Pioma Plastic Industries 8 ITA 1 1 8 6 / M / 11 Oswal Fabrics

ITA 2545/M/11 * Citicorp international Fin Corpn. (*Not To Be Posted Before Hon'ble trice President)

10- 12 ITA 302 To 304/M/ 12 marshottam Budhwani 13- 16 ITA 202 To 2 0 5 / M / 12 Furshottam Budhwani

17 ITA 2 0 4 5 / M / l 2 Pratibhuti Vinihit Ltd. i 8-20 ITh 2069- 207 1 /M/ 12 Prominent Tours & Travels P. Ltd. 21 ITA 4084/M/12 Cletronix Power India P.Ltd(Formerly Kno~vn A s

Ccletron Power India P. Ltd.) 22 ITA 5300/M/12 P a 1 Vij ay Shah 2.3 TTA 6554/M/12 Shri hatap M Kamat 21 C . 0 0 1 / M / 1 3 S?ir/ "-atap h I K a m a t - '7 ,, ITA 6553/M/12 Pcnwale Ltb. 26 1TA 6940/M/12 M j s . Pratibhs Pipes &; Structurcal Corporahon 2 7 ITA 7240/M/12 P[ahbha Pipes & Structural Consurism

28-32 ITA 13 18 To 1322/M/ 13 Prem Pravinchandra Avichal (L/H of Shri Ravindra C. Avichal)

33 !TA 1 3 2 3 / M / 13 Paramjeet Kaur Kamaljit Sandhu 34-35 ITA 1332-33/M/ 13 Pirarnal Enterprises Ltd.

(Earlier Kaown As PlramaI Health Care Ltd.) (Previously Known As Nicholas Plramal India Ltd.)

36 ITA 3705/M813 Chains cbrner Jewellery CDP Ltd. 37 ITA Pasupati Jaaggnath Venketesh

38-39 ITA 3720-372 1 / M / 13 Cncs Facility Solutions P.Ltd. 40 ITA 3722 /M/13 Credit And;;sis &6 Research Ltd. 4 1 ITA 3 7 3 0 / M / 1 3 ?.Ashoh:mar & Co. 42 ;TA 3742iMj13 Pavan Jatinbhai Seth 33 A 3754/M/13 Osia Gems

44-45 ITA 6602 - 6 6 0 3 / M / 12 ChoWlmi Securities Ltd. 45 ITA 2558/M/13 Chains Comer Jewellery CDP Ltd. 47 ITA 5703/M/13 Chains Corner Jewellery CDP Ltd. 4S ITA 6 0 4 4 / M / 1 3 Oberoi Realty Ltd. 39 CO O 6 / M / 1 5 Oberoi Realty Ltd. 50 ITA 6045/M/13 Ratima C . Singh L.H of Late Chandrasekhar S. Singh 51 ITA 6 0 4 7 / M / 2 3 Chawla Erak~r -s P. Ltd.




























m -1 *&TTt - Bombay Chartered Accountants' Society · MSEB Holding Co. Ltd. Midas Powertech P. ttd. Nirbhika Ramesh Parsani i M.P. Agarwal I Business ... N. Moharllal& Co. Niru Impex

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