sa Na eS 2 iB : i ieee far mous eee |G] as nal eal vee| a] Sal me eel a1 68 Filmcenter C - 34, 3rd floor ASA &Associates LLP sigs” Fax +91 224921 4089 LIMITED REVIEW REPORT Review Report to: ‘The Boaed of Directors, Wall Steet Finance Limited, Mumbai 1. We have reviewed the accompanying statement of unaudited financial results of Wall Street Finance Limited for the quarter ended December 31, 2014 except for the disclosuses regarding ‘Public Shareholding’ and ‘Promoter and Promoter Group Shareholding? which have been traced from disclosures made by the management and have not been audited by us. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our 2. We conducted our review in accordance with the Standard on Review Engagement (SRF) 2410, “Review of Interim Financial Information Performed by thelndependent Auditor of the Entity” ‘sued by the Institute of Chartered Accountants of India, This standard requizes that we plan and perfoum the review to obtain moderate assurance as to whether the financial statements are fice of material misstatement. A seview is limited primarily to inguiies of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit ‘We have not performed an audit and accordingly, we do not express an audit opinion. 3. We draw attention to Note § to the said attached results, lating to applicability of Service Tax fo MTSS Commission Income as per CBEC Circular No.180/06/2014 dated 14th October, 2014. The company has been advised by a legal expert that services rendered by the compaay is ‘on a principalto-principal basis and does not fall within the definition of the word “Tatermediates' as defined in Rule 2() of the Place of Provision of Sexvice Rules, 2012 (PSR) Therefore services rendered by the company will qualify as export of service and therefore not chargeable to service tax. 4, Based on our review conducted as above, ead with our comments in Para 3, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards issuedunder the Companies (Accounting Standards) Rules, 2006 which continue to apply under section 133 of the Companies Act 2013and other recognized accounting practices and policies has not disclosed the information required to be disclosed in texms of Clause 41 of the Listing Agreement including the manner in which itis tobe discloted, o that it contains any material misstatement. For ASA & Associates LLP Firm Registration 1No.009571N/N500006 “iG Acco rs Anil A. Mehta Date: 114Rebruaey, 2015 Partner Place: Mumbai ‘Membership No.F-30529 “Ahmedabad sBengeara + Chen « Gargaon «Hyderabad» Koch MambaieNew Delhi