Acknowledgement Number:218749840310823

FORM 3CB [See rule 6G(1)(b)]

Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G

1. We have examined the balance sheet as on 31st March 2023 , and the Profit and loss account
for the period beginning from 01-Apr-2022 to ending on 31-Mar-2023 attached herewith, of

Name K S N Irani & Co

Address 2422, East Street , Pune , Pune H.O , Pune City ,

PUNE , 19-Maharashtra , 91-India , Pincode -
411001

PAN AABFK6104C

Aadhaar Number of the assessee, if available

2. We certify that the balance sheet and the Profit and loss account are in agreement with the books of account maintained at the head office at Pune and 0 branches.

3. a. We report the following observations/comments/discrepancies/inconsistencies if any: 1 These fianancial statements are the responsibility of the Partners of the
Business. Our responsibility is to express an opinion on theses financial statements based on our audit. 2 Confirmation from Trade Debtors, Creditors, loans,
advances & other parties have not been obtained by the Partners of the Firm & their balances are reflected in the Balance Sheet as appearing in the books of
Accounts. 3 Wherever original vouchers are not available,management vouchers duly certified have been accepted by us, in the absence of the same, book
entries have been accepted by us. 4.Inventories are valued at cost or Net Realisable Value whichever is less, and are as taken, valued and certified by the partner.
5. Due to Death of Partner Noshir K Irani Change in Constitution firm not yet executed by others partners . we are taken his account as Deceased partners
account in books of account .,6. As per information and explanation given by the assessee, the details required under this clause has not been maintained by the
it, in absence of any disclosure requirements under the GST Act are not given. The assessee is of view, that he is not required to be registered under CGST or
SGST Act, hence information is not maintained.

b. Subject to above,-

A. We have obtained all the information and explanations which, to the best of Our knowledge and belief, were necessary for the purposes of the audit.

B. In Our opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears from Our examination of the books.

C. In Our opinion and to the best of Our information and according to the explanations given to Us the said accounts, read with notes thereon, if any, give a true and fair view:-

i. In the case of the balance sheet, of the state of the affairs of the assessee as at 31st March 2023 ; and

ii. In the case of the Profit and loss account, of the Profit of the assessee for the year ended on that date.

4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD.

5. In Our opinion and to the best of Our information and according to the explanations given to Us , the particulars given in the said Form No. 3CD are true and correct, subject
to the following observations/qualifications, if any:

Sl. No. Qualification Type Observations/Qualifications

No records added

Accountant Details

Name Raju Mahadev Padavale

Membership Number 125975

FRN(Firm Registration Number) 130920W

Address
RMP & Co. 2nd Floor, Cts No.267/a, Swami Samarth Bldg., Near Janjira Hotel, Navi
Peth. , Pune , Lokmanyanagar S.O , Pune City , PUNE , 19-Maharashtra , 91-India ,
Pincode - 411030

Date of signing Tax Audit Report 25-Aug-2023

Place 114.29.234.113

Date 31-Aug-2023

This form has been digitally signed by RAJU MAHADEV PADAVALE having PAN ASUPP1681N from IP Address 114.29.234.113 on 31/08/2023 03:16:59 PM Dsc Sl.No and
issuer ,C=IN,O=Capricorn Identity Services Pvt Ltd.,OU=Certifying Authority
Acknowledgement Number:218749840310823

FORM 3CD [See rule 6G(2)]

Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961

PART - A

1. Name of the Assessee K S N Irani & Co

2. Address of the Assessee 2422, East Street , Pune , Pune H.O , Pune City ,
PUNE , 19-Maharashtra , 91-India , Pincode -
411001

3. Permanent Account Number (PAN) AABFK6104C

Aadhaar Number of the assessee, if available

4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and services tax,customs duty,etc. if Yes
yes, please furnish the registration number or,GST number or any other identification number allotted for the same ?

Sl. No. Type Registration /Identification Number

1 Sales Tax/VAT 27950005003V

19-Maharashtra

5. Status Firm

6. Previous year 01-Apr-2022 to 31-Mar-2023

7. Assessment year 2023-24

8. Indicate the relevant clause of section 44AB under which the audit has been conducted

Sl. No. Relevant clause of section 44AB under which the audit has been conducted

1 Clause 44AB(a)- Total sales/turnover/gross receipts of business exceeding specified limits

8(a). Whether the assessee has opted for taxation under section 115BA / 115BAA / 115BAB / 115BAC / 115BAD ?

Section under which option exercised

PART - B

9.(a). If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios. In case of AOP, whether
shares of members are indeterminate or unknown?

Sl. No. Name Profit Sharing Ratio (%)

1 DIANA N IRANI 30

2 KAYANDOKHT N IRANI 30

3 SOMYA M IRANI 30

4 NOSHIR K IRANI 10

(b). If there is any change in the partners or members or in their profit sharing ratio since the last date of the preceding year, the No
particulars of such change ?

Sl. No. Date of change Name of Partner/Member Type of change Old profit sharing ratio (%) New profit Sharing Ratio (%) Remarks

No records added

10.(a). Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every
business or profession).

Sl. No. Sector Sub Sector Code

1 WHOLESALE AND RETAIL TRADE Wholesale of food & beverages and tobacco 09007
Acknowledgement Number:218749840310823

(b). If there is any change in the nature of business or profession, the particulars of such change ? No

Sl. No. Business Sector Sub Sector Code

No records added

11.(a). Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed ? Yes

Sl. No. Books prescribed

1 Cash book

2 Daily case register

3 Journal

4 Ledger

5 NO. OF BOOKS PRESCRIBED U/S 44AA READ WITH RULE 6F.

6 Purchase

7 Sales

8 Stock Register

(b). List of books of account maintained and the address at which the books of accounts are kept. (In case books of account are
maintained in a computer system, mention the books of account generated by such computer system. If the books of accounts are not
kept at one location, please furnish the addresses of locations along with the details of books of accounts maintained at each location.)

Books Address Address City Or Town Or

Sl. No. Zip Code / Pin Code Country State
maintained Line 1 Line 2 District

1 Bank book 2422, Pune 411001 91-India 19-Maharashtra

East
Street,
East
Street,
Camp,

2 Cash book 2422, Pune 411001 91-India 19-Maharashtra

East
Street,
East
Street,
Camp,

3 Journal 2422, Pune 411001 91-India 19-Maharashtra

East
Street,
East
Street,
Camp,

4 Ledger 2422, Pune 411001 91-India 19-Maharashtra

East
Street,
East
Street,
Camp,

5 Purchase 2422, Pune 411001 91-India 19-Maharashtra

register East
Street,
East
Street,
Camp,

6 Sales 2422, Pune 411001 91-India 19-Maharashtra

register East
Street,
East
Street,
Camp,
Acknowledgement Number:218749840310823

7 Stock 2422, Pune 411001 91-India 19-Maharashtra

register East
Street,
East
Street,
Camp,

(c). List of books of account and nature of relevant documents examined.

Sl. No. Books examined

1 Bank book

2 Cash book

3 Journal

4 Ledger

5 Purchase register

6 Sales register

7 Stock register

12. Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the amount No
and the relevant section (44AD, 44ADA, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule or any other relevant
section.) ?

Sl. No. Section Amount

No records added

13.(a). Method of accounting employed in the previous year. Mercantile system

(b). Whether there had been any change in the method of accounting employed vis-a-vis the method employed in the immediately No
preceding previous year ?

(c). If answer to (b) above is in the affirmative, give details of such change , and the effect thereof on the profit or loss ?

Sl. No. Particulars Increase in profit Decrease in profit

No records added

(d). Whether any adjustment is required to be made to the profits or loss for complying with the provisions of income computation and No
disclosure standards notified under section 145(2) ?

(e). If answer to (d) above is in the affirmative, give details of such adjustments:

Sl. No. ICDS Increase in profit Decrease in profit Net effect

No records added

(f). Disclosure as per ICDS:

Sl. No. ICDS Disclosure

1 ICDS I - Accounting Policies Refer Notes to Accounts & ICDS Annexure

2 ICDS II - Valuation of Inventories Refer Notes to Accounts & ICDS Annexure

3 ICDS IV - Revenue Recognition Refer Notes to Accounts & ICDS Annexure

4 ICDS V - Tangible Fixed Assets Refer Notes to Accounts & ICDS Annexure

5 ICDS IX - Borrowing Costs Refer Notes to Accounts & ICDS Annexure

Acknowledgement Number:218749840310823

6 ICDS X - Provisions, Contingent Liabilities and Contingent Assets Refer Notes to Accounts & ICDS Annexure

14.(a). Method of valuation of closing stock employed in the previous year Lower of Cost or Market Rate

(b). In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on the profit or loss, please No
furnish:

Sl. No. Particulars Increase in profit Decrease in profit

No records added

15. Give the following particulars of the capital asset converted into stock-in-trade

Sl. No. Description of capital asset (a) Date of acquisition (b) Cost of acquisition (c) Amount at which the asset is converted into stock-in trade (d)

No records added

16. Amounts not credited to the profit and loss account, being, -

(a). The items falling within the scope of section 28;

Sl. No. Description Amount

No records added

(b). The proforma credits, drawbacks, refunds of duty of customs or excise or service tax, or refunds of sales tax or value added tax or Goods & Services Tax, where such
credits, drawbacks or refunds are admitted as due by the authorities concerned;

Sl. No. Description Amount

No records added

(c). Escalation claims accepted during the previous year;

Sl. No. Description Amount

No records added

(d). any other item of income;

Sl. No. Description Amount

₹0

(e). Capital receipt, if any.

Sl. No. Description Amount

No records added

17. Where any land or building or both is transferred during the previous year for a consideration less than value adopted or assessed
or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:

Sl. Details of Address of Property Consideration Value adopted Whether provisions of

No. property received or or assessed second proviso to sub-
accrued or assessable section (1) of section
Address Address City Or Zip Country State 43CA or fourth proviso
Line 1 Line 2 Town Or Code to clause (x) of sub-
District
Acknowledgement Number:218749840310823

/Pin section (2) of section 56

Code applicable ?

No records added

18. Particulars of depreciation allowable as per the Income-tax Act, 1961 in respect of each asset or block of assets, as the case may
be, in the following form:-

Sl. Method of Description of Rate Opening Adjustment Adjustment Adjusted Purchase Total Deductions Other Depreciation Written
No. Depreciation the Block of of WDV/Actual made to the made to the written Value Value of (C) Adjustments Allowable Down
Assets/Class Depre written down written down Purchases (D) Value at
of Assets ciatio value under down value value(A) (B) the end of
n (%) section of the
115BAC/115B Intangible year(A+B-
AD (for asset due C-D)
assessment to
year 2021-22 excluding
only) value of
goodwill of
a business
or
profession

1 WDV Furnitures & 10 ₹1,37,362 ₹0 ₹0 ₹1,37,362 ₹0 ₹0 ₹0 ₹0 ₹13,736 ₹ 1,23,626

Fittings @ 10%

2 WDV Plant and 15 ₹13,98,162 ₹0 ₹0 ₹13,98,162 ₹1,16,000 ₹1,16,000 ₹0 ₹0 ₹2,18,424 ₹

Machinery @ 12,95,738
15%

3 WDV Plant and 40 ₹54,672 ₹0 ₹0 ₹54,672 ₹2,25,420 ₹2,25,420 ₹0 ₹0 ₹98,231 ₹ 1,81,861

Machinery @
40%

19. Amount admissible under section-

Amount debited to Amounts admissible as per the provisions of the Income-tax Act, 1961 and also fulfils the conditions, if any
Sl.
Section profit and loss specified under the relevant provisions of Income-tax Act, 1961 or Income-tax Rules, 1962 or any other guidelines,
No.
account circular, etc., issued in this behalf.

No records added

20. (a).Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend. [Section 36(1)(ii)]

Sl. No. Description Amount

No records added

(b).Details of contributions received from employees for various funds as referred to in section 36(1)(va):

Sl. Nature of Sum received from Due date for The actual amount The actual date of payment to the concerned
No. fund employees payment paid authorities

No records added

21.(a). Please furnish the details of amounts debited to the profit and loss account, Being in the nature of capital, personal,
advertisement expenditure etc.

Capital expenditure

Sl. No. Particulars Amount

No records added

Personal expenditure
Acknowledgement Number:218749840310823

Sl. No. Particulars Amount

No records added

Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party

Sl. No. Particulars Amount

No records added

Expenditure incurred at clubs being entrance fees and subscriptions

Sl. No. Particulars Amount

No records added

Expenditure incurred at clubs being cost for club services and facilities used.

Sl. No. Particulars Amount

No records added

Expenditure by way of penalty or fine for violation of any law for the time being in force

Sl. No. Particulars Amount

No records added

Expenditure by way of any other penalty or fine not covered above

Sl. No. Particulars Amount

No records added

Expenditure incurred for any purpose which is an offence or which is prohibited by law

Sl. No. Particulars Amount

No records added

(b). Amounts inadmissible under section 40(a);

i. as payment to non-resident referred to in sub-clause (i)

A. Details of payment on which tax is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number of Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment payment the payee the payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added

B. Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub-section (1) of
section 139

Sl. Date of Amount Nature of Name of Permanent Account Number Aadhaar Number of Address Address City Or Zip Code Country State Amount of
No. payment of payment the of the payee,if available the payee, if available Line 1 Line 2 Town Or / Pin tax
payment payee District Code deducted

No records added

ii. as payment referred to in sub-clause (ia)

A. Details of payment on which tax is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number of Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment payment the payee the payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added
Acknowledgement Number:218749840310823

B. Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub-section (1) of
section 139.

Sl. Date of Amount Nature of Name of Permanent Account Aadhaar Number Address Address City Or Zip Country State Amount Amount
No. payment of payment the Number of the payee,if of the payee, if Line 1 Line 2 Town Or Code / of tax deposite
payment payee available available District Pin deducte d out of
Code d "Amoun
t of tax
deducte
d"

No records added

iii. as payment referred to in sub-clause (ib)

A. Details of payment on which levy is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number of Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment payment the payee the payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added

B. Details of payment on which levy has been deducted but has not been paid on or before the due date specified in sub-section (1) of
section 139.

Sl. Date of Amount Nature of Name of Permanent Account Aadhaar Number Address Address City Or Zip Country State Amount Amount
No. payment of payment the Number of the payee,if of the payee, if Line 1 Line 2 Town Or Code / of levy deposite
payment payee available available District Pin deducted d out of
Code "Amoun
t of Levy
deducte
d"

No records added

iv. Fringe benefit tax under sub-clause (ic) ₹0

v. Wealth tax under sub-clause (iia) ₹0

vi. Royalty, license fee, service fee etc. under sub-clause (iib) ₹0

vii. Salary payable outside India/to a non resident without TDS etc. under sub-clause (iii)

Sl. Date of Amount of Name of the Permanent Account Number of the Aadhaar Number of the Address Address City Or Town Or Zip Code / Country State
No. payment payment payee payee,if available payee, if available Line 1 Line 2 District Pin Code

No records added

viii. Payment to PF /other fund etc. under sub-clause (iv) ₹0

ix. Tax paid by employer for perquisites under sub-clause (v) ₹0

(c). Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible under section
40(b)/40(ba) and computation thereof;

Sl. No. Particulars Section Amount debited to P/L A/C Amount admissible Amount inadmissible Remarks

No records added

(d). Disallowance/deemed income under section 40A(3):

A. On the basis of the examination of books of account and other relevant documents/evidence, whether the expenditure covered Yes
under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank or account payee bank draft. If not,
please furnish the details ?

Sl. Date of Nature of Name of the Permanent Account Number of the payee, Aadhaar Number of the payee, if
Amount
No. Payment Payment payee if available available

No records added
Acknowledgement Number:218749840310823

B. On the basis of the examination of books of account and other relevant documents/evidence, whether payment referred to in section Yes
40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account payee bank draft. If not, please furnish
the details of amount deemed to be the profits and gains of business or profession under section 40A(3A) ?

Sl. Date of Nature of Name of the Permanent Account Number of the payee, Aadhaar Number of the payee, if
Amount
No. Payment Payment payee if available available

No records added

(e). Provision for payment of gratuity not allowable under section 40A(7); ₹0

(f). Any sum paid by the assessee as an employer not allowable under section 40A(9); ₹0

(g). Particulars of any liability of a contingent nature;

Sl. No. Nature of Liability Amount

No records added

(h). Amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to income which does
not form part of the total income;

Sl. No. Particulars Amount

No records added

(i). Amount inadmissible under the proviso to section 36(1)(iii). ₹0

22. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. ₹0

23. Particulars of any payments made to persons specified under section 40A(2)(b).

Sl. Name of Related PAN of Related Aadhaar Number of the related Nature of Payment
Relation
No. Person Person person, if available Transaction Made

1 SHAISTE IRANI ACKPI1162M DAUGHTER OF SALARY & BONUS ₹80,000

PARTNER

2 MEHRAB IRANI AABPI1598J SPOUSE OF INTEREST ON ₹15,64,274

PARTNER LOAN

3 SHAISTE IRANI ACKPI1162M DAUGHTER OF PROFESSIONAL ₹4,95,000

PARTNER FEES

4 ZAHAAN MEHRAB AEWPI9622N SON OF PARTNER COMMISSION PAID ₹7,48,482

IRANI

5 SHAISTE IRANI ACKPI1162M DAUGHTER OF COMMISSION PAID ₹7,48,482

PARTNE

24. Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33AC or 33ABA.

Sl. No. Section Description Amount

No records added

25. Any Amount of profit chargeable to tax under section 41 and computation thereof.
Acknowledgement Number:218749840310823

Sl. No. Name of person Amount of income Section Description of Transaction Computation if any

No records added

26.i. In respect of any sum referred to in clause (a),(b),(c),(d),(e),(f) or (g) of section 43B, the liability for which:-

A. pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year and was

a. paid during the previous year;

Sl. No. Section Nature of liability Amount

₹0

b. not paid during the previous year;

Sl. No. Section Nature of liability Amount

₹0

B. was incurred in the previous year and was

a. paid on or before the due date for furnishing the return of income of the previous year under section 139(1);

Sl. No. Section Nature of liability Amount

1 Sec 43B(a)- tax,duty,cess,fee etc Taxes and duties: TCS Payable ₹ 6,52,635

b. not paid on or before the aforesaid date.

Sl. No. Section Nature of liability Amount

₹0

State whether sales tax,goods & services Tax, customs duty, excise duty or any other indirect tax,levy,cess,impost etc.is passed No
through the profit and loss account ?

27.a. Amount of Central Value Added Tax Credits/ Input Tax Credit(ITC) availed of or utilised during the previous year and its treatment No
in profit and loss account and treatment of outstanding Central Value Added Tax Credits/Input Tax Credit(ITC) in accounts.

CENVAT /ITC Amount Treatment in Profit & Loss/Accounts

Opening Balance ₹0

Credit Availed ₹0

Credit Utilized ₹0

Closing /Oustanding Balance ₹0

b. Particulars of income or expenditure of prior period credited or debited to the profit and loss account.

Sl. No. Type Particulars Amount Prior period to which it relates (Year in yyyy-yy format)

No records added

28. Whether during the previous year the assessee has received any property, being share of a company not being a company in which Not Applicable
the public are substantially interested, without consideration or for inadequate consideration as referred to in section 56(2)(viia) ?
Acknowledgement Number:218749840310823

Please furnish the details of the same

Sl. Name of the PAN of the Aadhaar Name of the CIN of the No. of Amount of Fair Market
No. person from person, if Number of the company whose company Shares consideration value of the
which shares available payee, if shares are Received paid shares
received available received

No records added

29. Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair market value
of the shares as referred to in section 56(2) (viib) ?

Please furnish the details of the same

Sl. Name of the person from whom PAN of the Aadhaar Number of No. of Amount of Fair Market
No. consideration received for issue of person, if the payee, if available shares consideration value of the
shares available issued received shares

No records added

A.a. Whether any amount is to be included as income chargeable under the head 'income from other sources' as referred to in clause No
(ix) of sub-section (2) of section 56 ?

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added

B.a. Whether any amount is to be included as income chargeable under the head 'income from other sources' as referred to in clause No
(x) of sub-section (2) of section 56 ?

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added

30. Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) repaid, otherwise No
than through an account payee cheque. [Section 69D]

Sl. Name of the person PAN of the Aadhaar Address Address City Or Zip Country State Amount Date of Amount due Amount Dat
No. from whom amount person, if Number of the Line 1 Line 2 Town Or Code / borrowed borrowing including repaid e of
borrowed or repaid available person, if District Pin interest Rep
on hundi available Code ay
me
nt

No records added

A.a. Whether Primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made during the No
previous year ?

b. Please furnish the following details:

Sl. Under which clause Amount (in Whether the excess money If yes, whether the If no, the amount (in Rs.) of Expected date
No. of sub-section (1) of Rs.) of primary available with the associated excess money has imputed interest income on of repatriation
section 92CE adjustment enterprise is required to be been repatriated such excess money which of money
primary adjustment repatriated to India as per the within the has not been repatriated
is made ? provisions of sub-section (2) of prescribed time ? within the prescribed time
section 92CE ?

No records added
Acknowledgement Number:218749840310823

B.a. Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature exceeding one No
crore rupees as referred to in sub-section (1) of section 94B ?

b. Please furnish the following details

Sl. Amount of Earnings before Amount of expenditure by Details of interest expenditure Details of interest expenditure
No. expenditure by way interest,tax, way of interest or of brought forward as per sub- carried forward as per sub-
of interest or of depreciation and similar nature as per (i) section (4) of section 94B.(iv) section (4) of section 94B.(v)
similar nature amortization (EBITDA) above which exceeds 30%
incurred(i) during the previous of EBITDA as per (ii)
year(ii) above.(iii)
Assessment Year Amount Assessment Year Amount

No records added

C.a. Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the previous No
year ?

b. Please furnish the following details

Sl. Nature of the impermissible avoidance Amount of tax benefit in the previous year arising, in aggregate, to all the parties to the
No. arrangement arrangement

No records added

31.a.Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year :-

Sl. Name of Address of Permanent Aadhaar Amount of Whether the Maximum Whether the In case the
No. the lender the lender Account Number of loan or loan/deposit amount loan or loan or
or or depositor Number (if the lender deposit was squared outstanding deposit was deposit was
depositor available with or taken or up during the in the account taken or taken or
the assessee) depositor, accepted previous year at any time accepted by accepted by
of the lender if available ? during the cheque or cheque or
or depositor previous year bank draft or bank draft,
use of whether the
electronic same was
clearing taken or
system accepted by
through a an account
bank payee
account ? cheque or an
account
payee bank
draft.

1 MEHRAB Cts No.3263 AABPI1598J ₹1,06,30,492 No ₹3,41,00,000 Yes-Cheque Account

N. IRANI S.No.584/1, payee cheque
Plot 2/1
Salisbury
Park, Mkt
Yard, Pune -
411037

b.Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:-

Sl. Name of the Address of Permanent Account Aadhaar Amount of Whether the specified In case the specified sum
No. person from the person Number (if available Number of the specified sum was taken or was taken or accepted by
whom from whom with the assessee) person from sum taken accepted by cheque cheque or bank draft,
specified specified sum of the person from whom specified or accepted or bank draft or use of whether the same was
sum is is received whom specified sum sum is electronic clearing taken or accepted by an
received is received received, if system through a account payee cheque or
available bank account ? an account payee bank
draft.

No records added

Note: Particulars at (a) and (b) need not be given in the case of a Government company, a banking company or a corporation established by a Central, State or Provincial Act.
Acknowledgement Number:218749840310823

b.(a). Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or in
respect of transactions relating to one event or occasion from a person, during the previous year, where such receipt is otherwise than by a cheque or bank draft or use of
electronic clearing system through a bank account

Permanent Account Number (if

Sl. Name of Address of Aadhaar Number of the Nature of Amount of Date of
available with the assessee) of the
No. the payer the payer payer, if available transaction receipt receipt
payer

No records added

b.(b). Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or in
respect of transactions relating to one event or occasion from a person, received by a cheque or bank draft, not being an account payee cheque or an account payee bank
draft, during the previous year:-

Sl. Name of the Address of the Permanent Account Number (if available with the Aadhaar Number of the payer, if Amount of
No. payer payer assessee) of the payer available receipt

No records added

b.(c). Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or
in respect of transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account
during the previous year

Permanent Account Number (if

Sl. Name of Address of Aadhaar Number of Nature of Amount of Date of
available with the assessee) of the
No. the payee the payee the payee, if available transaction payment payment
payee

No records added

b.(d). Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or
in respect of transactions relating to one event or occasion to a person, made by a cheque or bank draft, not being an account payee cheque or an account payee bank draft,
during the previous year

Sl. Name of the Address of the Permanent Account Number (if available with the Aadhaar Number of the payee, Amount of
No. payee payee assessee) of the payee if available payment

No records added

Note: Particulars at (ba), (bb), (bc) and (bd) need not be given in the case of receipt by or payment to a Government company, a banking Company, a post office savings bank, a
cooperative bank or in the case of transactions referred to in section 269SS or in the case of persons referred to in Notification No. S.O. 2065(E) dated 3rd July, 2017

c. Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T made during the previous year:-

Sl. Name Address Permanent Aadhaar Amount of Maximum amount Whether the In case the repayment
No. of the of the Account Number of repayment outstanding in the repayment was made was made by cheque or
payee payee Number (if the payee, account at any by cheque or bank bank draft, whether the
available with if available time during the draft or use of same was repaid by an
the assessee) of previous year electronic clearing account payee cheque
the payee system through a or an account payee
bank account ? bank draft.

No records added

d. Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received otherwise than by a cheque or bank
draft or use of electronic clearing system through a bank account during the previous year:-

Amount of repayment of loan or deposit or any specified advance

Permanent Account Number Aadhaar Number
Sl. Name of Address of received otherwise than by a cheque or bank draft or use of
(if available with the of the payer, if
No. the payer the payer electronic clearing system through a bank account during the
assessee) of the payer available
previous year

No records added

e. Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received by a cheque or bank draft which is
not an account payee cheque or account payee bank draft during the previous year:-

Amount of repayment of loan or deposit or any specified advance

Permanent Account Number Aadhaar Number
Sl. Name of Address of received by a cheque or bank draft which is not an account
(if available with the of the payer, if
No. the payer the payer payee cheque or account payee bank draft during the previous
assessee) of the payer available
year

No records added
Acknowledgement Number:218749840310823

Note: Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or specified advance taken or accepted from Government, Government
company, banking company or a corporation established by a Central, State or Provincial Act

32.a. Details of brought forward loss or depreciation allowance, in the following manner, to the extent available

Amount as Amount as
Amount as adjusted by
returned (if the assessed (give
withdrawal of additional
assessed All losses/allowances reference to
depreciation on account of
Sl. Assessment Nature of depreciation is not allowed under relevant order)
opting for taxation under Remarks
No. Year loss/allowance less and no section 115BAA /
section 115BAC/115BAD(To
appeal pending 115BAC / 115BAD Order
be filled in for assessment
then take Amount U/s &
year 2021-22 only)
assessed) Date

No records added

b. Whether a change in share holding of the company has taken place in the previous year due to which the losses incurred prior to the Not Applicable
previous year cannot be allowed to be carried forward in terms of section 79 ?

c. Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year ? No

If yes, please furnish the details of the same. ₹0

d. Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the previous year No
?

If yes, please furnish the details of the same. ₹0

e. In case of a company, please state that whether the company is deemed to be carrying on a speculation business as referred in Not Applicable
explanation to section 73.

If yes, please furnish the details of the same. ₹0

33. Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA). No

Amounts admissible as per the provision of the Income-tax Act,1961 and fulfils the conditions, if any, specified under the
Sl. Section under which
relevant provisions of Income-tax Act, 1961 or Income-tax Rules, 1962 or any other guidelines, circular, etc, issued in this
No. deduction is claimed
behalf.

No records added

34.(a). Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB, please Yes
furnish ?

Sl. (1)Tax (2)Sectio (3)Nature of (4)Total (5)Total (6)Total (7)Amount (8)Total (9)Amount (10)Amount
No. deduction n payment amount of amount on amount on of tax amount of tax of tax
and payment or which tax was which tax was deducted on which deducted deducted or
collection receipt of the required to be deducted or or tax was or collected
Account nature deducted or collected at collected deducted collected not
Number specified in collected out specified rate out of (6) or on (8) deposited
(TAN) column (3) of (4) out of (5) collected to the credit
at less of the
than Central
specified Government
rate out out of (6)
of (7) and (8) (10)

1 PNEK05836F 194A Interest ₹15,64,274 ₹15,64,274 ₹15,64,274 ₹1,56,427 ₹0 ₹0 ₹0

other than
Interest on
securities

2 PNEK05836F 194C Payments ₹11,67,464 ₹11,67,464 ₹11,67,464 ₹12,990 ₹0 ₹0 ₹0

to
contractors

3 PNEK05836F 194H Commission ₹14,96,964 ₹14,96,964 ₹14,96,964 ₹84,276 ₹0 ₹0 ₹0

or
brokerage

4 PNEK05836F 194-I Land / ₹3,12,888 ₹3,12,888 ₹3,12,888 ₹31,288 ₹0 ₹0 ₹0

Building /
Acknowledgement Number:218749840310823

Furniture
rent

5 PNEK05836F 194J Fees for ₹6,58,000 ₹6,58,000 ₹6,58,000 ₹65,800 ₹0 ₹0 ₹0

professional
or technical
services

6 PNEK05836F 192 Salary ₹19,41,379 ₹2,75,000 ₹2,75,000 ₹100 ₹0 ₹0 ₹0

7 PNEK05836F 206C Liquor ₹61,40,35,178 ₹61,40,35,178 ₹61,40,35,178 ₹61,44,986 ₹0 ₹0 ₹0

(b). Whether the assessee is required to furnish the statement of tax deducted or tax collected ? Yes

Please furnish the details:

Sl. Tax deduction and Type Due date Date of Whether the statement of tax deducted or collected Please furnish list of
No. collection Account of for furnishing, contains information about all details/transactions details/transactions which
Number (TAN) Form furnishing if furnished which are required to be reported are not reported.

1 PNEK05836F 26Q 01-Aug- 21-Jul-2022 Yes

2022

2 PNEK05836F 27EQ 15-Jul- 15-Jul-2022 Yes

2022

3 PNEK05836F 26Q 30-Nov- 11-Oct- Yes

2022 2022

4 PNEK05836F 27EQ 15-Oct- 12-Oct- Yes

2022 2022

5 PNEK05836F 26Q 31-Jan- 14-Jan- Yes

2023 2023

6 PNEK05836F 27EQ 16-Jan- 13-Jan- Yes

2023 2023

7 PNEK05836F 24Q 31-May- 19-May- Yes

2023 2023

8 PNEK05836F 26Q 31-May- 19-May- Yes

2023 2023

9 PNEK05836F 27EQ 15-May- 14-Apr- Yes

2023 2023

(c). Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7) ? No

Please furnish:

Sl. Tax deduction and collection Account Amount of interest under section 201(1A)/206C(7) Amount paid out of column (2) along with date of
No. Number (TAN)(1) is payable(2) payment.(3)

Amount Date of payment

No records added

35.(a). In the case of a trading concern, give quantitative details of prinicipal items of goods traded;

Sl. Unit Opening Purchases during the Sales during the Closing Shortage/excess, if
Item Name
No. Name stock pervious year pervious year stock any

1 IMFL 1000 ML numbers 41 240 207 74 0

2 IMFL 750 ML numbers 2,442 26,118 24,600 3,960 0

3 IMFL 700 ML numbers 3,822 15,570 16,849 2,543 0

4 IMFL 375 ML numbers 94 6,624 4,813 1,905 0

5 IMFL 200 ML numbers 128 12 130 10 0

Acknowledgement Number:218749840310823

6 IMFL 50 ML numbers 0 16,680 9,813 6,867 0

7 IMFL WINE 750ML numbers 1,474 2,886 2,483 1,877 0

8 375 ML numbers 0 12 4 8 0

9 25 UP IMFL 1000 ML numbers 6,011 1,44,729 1,48,976 1,752 12

10 25 UP IMFL 750 ML numbers 2,432 26,436 27,337 1,523 8

11 25 UP IMFL 375 ML numbers 1,094 13,008 11,562 2,539 1

12 25 UP IMFL 180 ML numbers 50,159 11,79,936 11,92,900 36,779 416

13 25 UP IMFL 90 ML numbers 41,874 7,05,084 7,02,870 44,069 19

14 25 UP IMFL 60 ML numbers 804 0 0 804 0

15 WINE 750 ML numbers 12,639 2,75,050 2,71,173 16,396 120

16 WINE 375 ML numbers 12,351 2,03,628 1,98,845 17,121 13

17 WINE 180 ML numbers 2,347 62,400 58,251 6,495 1

18 FERMENTED BEER numbers 1,548 15,600 17,144 0 4

650 ML

19 FERMENTED BEER numbers 6,480 0 6,478 0 2

500 ML

20 FERMENTED BEER numbers 1,126 2,400 3,526 0 0

330/325

21 MILD BEER 650 ML numbers 324 0 324 0 0

22 MILD BEER 500 ML numbers 2,088 0 2,086 0 2

23 MILD BEER 325ML numbers 3,960 0 3,957 0 3

(b). In the case of manufacturing concern,give quantitative details of the prinicipal items of raw materials, finished products and by-products.

A. Raw materials:

Purchases Sales
Consumption Yield of
Sl. Item Unit Opening during the during the Closing Percentage Shortage/excess,
during the finished
No. Name Name stock pervious pervious stock of yield if any
pervious year products
year year

No records added

B. Finished products :

Sl. Item Unit Opening Purchases during Quantity manufactured Sales during the Closing Shortage/excess, if
No. Name Name stock the pervious year during the pervious year pervious year stock any

No records added

C. By-products

Sl. Item Unit Opening Purchases during Quantity manufactured Sales during the Closing Shortage/excess, if
No. Name Name stock the pervious year during the pervious year pervious year stock any

No records added

36.(a). Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of clause (22) of No
section 2 ?
Please furnish the following details:-

Sl. No. Amount received Date of receipt

No records added
Acknowledgement Number:218749840310823

37. Whether any cost audit was carried out ? Not Applicable

Give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the cost
auditor

38. Whether any audit was conducted under the Central Excise Act, 1944 ? Not Applicable

Give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the
auditor.

39. Whether any audit was conducted under section 72A of the Finance Act, 1994 in relation to valuation of taxable services as may be Not Applicable
reported/identified by the auditor. ?

give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the
auditor.

40. Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:

Sl. No. Particulars Previous Year % Preceding previous Year %

(a) Total turnover of the assessee 609026305 344119270

(b) Gross profit / Turnover 19946449 609026305 3.28 16116904 344119270 4.68

(c) Net profit / Turnover 2233740 609026305 0.37 1462269 344119270 0.42

(d) Stock-in-Trade / Turnover 52371980 609026305 8.60 47547207 344119270 13.82

(e) Material consumed / Finished goods produced 0.00 0.00

41. Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income-tax Act, 1961 and Wealth-tax Act, 1957
alongwith details of relevant proceedings.

Sl. Financial year to which Name of other Type (Demand raised/Refund Date of demand
Amount Remarks
No. demand/refund relates to Tax law received) raised/refund received

No records added

42.a. Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B ? No

b. Please furnish

Whether the Form contains

Income-tax Department Type Date of If not, please furnish list of the
Sl. Due date for information about all details/
Reporting Entity of furnishing, if details/transactions which are
No. furnishing furnished transactions which are
Identification Number Form furnished not reported.
required to be reported ?

No records added

43.a. Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred to in sub-section (2) No
of section 286 ?

b. Please furnish the following details:

Whether report has been furnished by the assessee or its parent entity or an alternate reporting entity?

Name of parent entity

Acknowledgement Number:218749840310823

Name of alternate reporting entity (if applicable)

Date of furnishing of report

c.Please enter expected date of furnishing the report

44. Break-up of total expenditure of entities registered or not registered under the GST.

Sl. Total amount of Expenditure in respect of entities registered under GST Expenditure relating to
No. Expenditure incurred entities not registered
during the year Relating to goods or Relating to entities Relating to other Total payment to under GST
services exempt from falling under registered registered entities
GST composition scheme entities

1 ₹ 61,13,36,948 ₹ 59,22,13,619 ₹0 ₹ 73,88,759 ₹ 59,96,02,378 ₹ 83,40,302

2 ₹ 3,41,420 ₹0 ₹0 ₹ 3,41,420 ₹ 3,41,420 ₹0

Accountant Details

Accountant Details

Name Raju Mahadev Padavale

Membership Number 125975

FRN(Firm Registration Number) 130920W

Address
RMP & Co. 2nd Floor, Cts No.267/a, Swami Samarth Bldg., Near Janjira Hotel, Navi
Peth. , Pune , Lokmanyanagar S.O , Pune City , PUNE , 19-Maharashtra , 91-India ,
Pincode - 411030

Place 114.29.234.113

Date 31-Aug-2023

Additions Details (From Point No.18)

Description of the Sl. Date of Date Purchase Adjustments on Account of Total Value of
Block of Assets/Class No. Purchase put to Value(1) Purchases(B)
of Assets Use Change in subsidy or grant or (1+2+3+4)
CENVAT(2) Rate of reimbursement, by whatever
Exchange (3) name called (4)

Furnitures & Fittings @ No records added

10%

Description of the Sl. Date of Date Purchase Adjustments on Account of Total Value of
Block of Assets/Class No. Purchase put to Value(1) Purchases(B)
of Assets Use Change in subsidy or grant or (1+2+3+4)
CENVAT(2) Rate of reimbursement, by whatever
Exchange (3) name called (4)

Plant and Machinery @ 1 29-Dec- 29- ₹ ₹0 ₹0 ₹0 ₹ 1,16,000

15% 2022 Dec- 1,16,000
2022

Description of the Sl. Date of Date Purchase Adjustments on Account of Total Value of
Block of Assets/Class No. Purchase put to Value(1) Purchases(B)
of Assets Use Change in subsidy or grant or (1+2+3+4)
CENVAT(2) Rate of reimbursement, by whatever
Exchange (3) name called (4)

Plant and Machinery @ 1 26-May- 26- ₹ 53,390 ₹0 ₹0 ₹0 ₹ 53,390

40% 2022 May-
2022

2 14-Oct- 14- ₹ 2,301 ₹0 ₹0 ₹0 ₹ 2,301

2022 Oct-
Acknowledgement Number:218749840310823

2022

3 29-Dec- 29- ₹ 66,729 ₹0 ₹0 ₹0 ₹ 66,729

2022 Dec-
2022

4 28-Jul- 28- ₹ ₹0 ₹0 ₹0 ₹ 1,03,000

2022 Jul- 1,03,000
2022

Deductions Details (From Point No.18)

Description of the Block of Assets/Class of Sl. Date of Whether deletions are out of purchases put to use for less than 180
Amount
Assets No. Sale days

Furnitures & Fittings @ 10% No records added

Description of the Block of Assets/Class of Sl. Date of Whether deletions are out of purchases put to use for less than 180
Amount
Assets No. Sale days

Plant and Machinery @ 15% No records added

Description of the Block of Assets/Class of Sl. Date of Whether deletions are out of purchases put to use for less than 180
Amount
Assets No. Sale days

Plant and Machinery @ 40% No records added

This form has been digitally signed by RAJU MAHADEV PADAVALE having PAN ASUPP1681N from IP Address 114.29.234.113 on 31/08/2023 03:16:59 PM Dsc Sl.No and issuer
,C=IN,O=Capricorn Identity Services Pvt Ltd.,OU=Certifying Authority