(1) Previous year figures have been regrouped and reclassified,
 wherever considered necessary.
 
 (3) Contingent Liability
 
 Contingent liabilities not provided for in the books of accounts.
 
                                         As at         As at
                                         March 31,     Mar 31,
                                         2011          2010
 
 Outstanding guarantees given by banks   1,15,000      1,15,000
 
 Estimated amount of claims against the Company not acknowledged
 as debts in respect of:
 
                                         NIL            NIL
 
 - Customer Claims
 
                                         NIL             4,250
 
 - Others*
 
 (5) Related party Disclosure
 
 Related party disclosure as required under accounting standard on
 Related Party Disclosures  issued by the Institute of Chartered
 Accountants of India are given below:
 
 a) Relationship:
 
 i) Parties where Control Exists
 
 Partnership Firm - JDTL Chandigarh
 
 ii) Associates
 
 B. K. Overseas Ltd.
 
 Sukarma Finance Ltd.
 
 BKN Education Society
 
 Corporate Research & Intelligence Services Ltd.
 
 Solar Renewable Urja Pvt. Ltd.
 
 iii) Key Management Personnel
 
 Mr. B. K. Narula Mrs. Rita Narula
 
 iv) Relatives of Key Management Personnel
 
 Ms Ridhi Narula
 
 v) Entities over which Key Management Personnel are able to exercise
 significant influence.
 
 Yes Travels & Hospitality Ltd B. K. Narula (HUF)
 
 (6) Balance of Debtors and Creditors are subject to confirmations.
 
 (7) Stock of commodities with Job workers are subject to confirmation.
 
 (8) Figures in brackets represent previous year figures.
 
 (9) Segment Reporting
 
 Based on the guiding Principles given in Accounting Standards on
 Segment Reporting issued by the Institute of Chartered Accountants
 of India, the Company is having only one segment as primary segment
 based on nature of product / services rendered.
 
 10.  Disclosure pursuant to Accounting Standard 15 on Employee
 Benefits:
 
 Defined contribution plans
 
 The Company''s employee provident fund scheme is a defined contribution
 plans. A sum of Rs. 52,909 has been recognised as an expense in
 relation to the scheme and shown under Personnel Expenses in the Profit
 and Loss account.
 
 Defined benefit plans
 
 Gratuity
 
 Gratuity is payable to all eligible employees of the Company on
 superannuation, death and permanent disablement, in terms of the
 provisions of the Payment of Gratuity Act or as per the Company''s
 Scheme whichever is more beneficial.
 
 e. The major categories of plan assets as a percentage of the fair
 value of total plan assets are as follows:
 
 Not applicable.
 
 / Return on plan assets
 
 Not Applicable