అకౌంట్స్ గమనికలుDiksat Transworld Ltd.

Mar 31, 2025

m Provisions, Contingent liabilities and Contingent assets

A provision is recognised when the Company has a present obligation as a result of past event and it is probable that
an outflow of resources will be required to settle the obligation, in respect of which reliable estimate can be made.
Provisions (excluding retirement benefits and compensated absences) are not discounted to its present value and are
determined based on best estimate required to settle the obligation at the balance sheet date. These are reviewed at each
balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are not recognised in the
financial statements. A contingent asset is neither recognised nor disclosed in the financial statements.

As per my report of even date

For D.M.S.Rajan & Associates For Diksat Transworld Limited

Chartered Accountants

(CA D.Meenakshi Sunder Rajan) D.Meenakshi Yadav Ulaganathan

Proprietor Director Director

MN: 023698 DIN - 05238058 DIN- 10470790

UDIN: 25023698BM HXEJ3731
PLACE: CHENNAI
DATE: 30-05-2025

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Mar 31, 2024

(ii) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders In the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

31	Contingent Liabilities and Commitments		(Rs in ''000)
	Particulars 31 March 2024		31 March 2023
	Claims against the Company not acknowledged as debt
	- Income tax demands		-
	- Indirect tax demands	80,759	80,104
	Total	80,759	80,104

Disputed Service Tax Demand for the FY 2008-09 to 2012-13 but the Company has gone for Appeal on the Same and Mangement is expressed its view the outcome will be in the company''s favor

Disputed Goods and Service Tax Demand for the FY 2018-19 but the company has gone for Appeal on such disputes and Management expressed its view that the outcome will be in company''s favour

36 Other Statutory Disclosures as per the Companies Act, 2013

37 Regrouping

Corresponding previous year''s figures, have been regrouped and reclassified wherever necessary In the financial statements

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Mar 31, 2018

Contingent liabilities are disclosed unless the possibility of outflow of resources is remote.

No contingent asset was recognized. "

2. MICRO, SMALL AND MEDIUM ENTERPRISES:

Sundry Creditors includes amount due to SSI as on 31.03.18 : Rs.NIL (NIL) With available information from Micro, Small and Medium Enterprises regarding their registration with Central/State Government authorities the disclosure as per Sec 23 of The Micro Small Medium Enterprises Development Act 2006 is made.