") (Master Contract). This contract identified the subsidiary paying assignment fee to GISP, but this fee was transferred back to Mr. Aran. Later, the subsidiary entered into additional contract in

("GISP") (Master Contract). This contract identified the subsidiary paying assignment fee to GISP, but this fee was transferred back to Mr. Aran. Later, the subsidiary entered into additional

") (Master Contract). This contract identified the subsidiary paying assignment fee to GISP, but this fee was transferred back to Mr. Aran. Later, the subsidiary entered into additional contract in

among MODERN, the major shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) by through the assignment of the involving in Securities Purchaser transaction

shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently, on 22 July to 18

, the major shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently

shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently, on 25 August to 1

shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently, on 27 July to 5

filling cost and incorrect book value of land. The order followed the SEC's finding that YNP recorded the land filling and compaction payments occurred during 2006-2008 in cost of building and

filling cost and incorrect book value of land. The order followed the SEC?s finding that YNP recorded the land filling and compaction payments occurred during 2006-2008 in cost of building and