1.  In accordance with the requirement of Accounting Standards (AS)
 -18 on Related Part Disclosure, the name of the parties where control
 exists and/or with whom the transaction have taken place during the
 year are as follows :-
 
 a) Key Management Personal
 
 Anil Kumar Khanna - Chairman
 
 b) Associate Company
 
 Chitra Utsav Video Pvt Ltd
 
 2. Expenditure in foreign currency Nil Nil
 
 3. Previous year figures have been regrouped and/or reclassified
 wherever necessary to conform to those of the Current year grouping
 and/or classification.