Atul Ltd 2018-19

Note 28.1 Contingent liabilities ( ` cr) Particulars As at March 31, 2019 As at March 31, 2018 Claims against the Company not acknowledged as debts in respects of: i) Excise duty 7.21 8.73 ii) Income tax ǭȦǧǪ 7.15 iii) Customs duty ǧȦǯǪ ǧȦǯǪ iv) Water and other claims ǧǦǨȦǪǧ 96.65 Water and other claims includes claims received with respect to water charges, customer and other claims aggregating to ` ǧǦǨȦǪǧ ČƑȦ The above matters are currently being considered by the tax authorities | various forums and the Company expects the outcome DžĿŕŕ ċĚ ĿŠ Ŀƥƙ ljîDŽūƭƑ îŠē ĺîƙ ƥĺĚƑĚljūƑĚȡ Šūƥ ƑĚČūijŠĿƙĚē ƥĺĚ ƎƑūDŽĿƙĿūŠ ĿŠ ƑĚŕîƥĿūŠ ƥū ƥĺĚƙĚ ČŕîĿŞƙȦ GƭƥƭƑĚ Čîƙĺ ūƭƥǜūDž ĿŠ ƑĚƙƎĚČƥ of above will be determined only on receipt of judgement | decision pending with tax authorities | various forums. The above (except in respect of water charges matter) excludes interest | penalties which may become payable in case of unfavourable outcome. Note 28.2 Commitments Capital commitments Capital expenditure contracted for at the end of the reporting period, but not recognised as liabilities, is as follows: ( ` cr) Particulars As at March 31, 2019 As at March 31, 2018 Estimated amount of contracts remaining to be executed and not provided for (net of advances): Property, plant and equipment 69.01 21.33 Note 28.3 Research and Development Details of expenditure incurred on approved in-house Research and Development facilities: ( ` cr) Particulars 2018-19 2017-18 Capital expenditure on building ǧȦǩǪ - Other capital expenditure 3.88 2.23 Recurring expenditure ǨǪȦǭǯ 20.59 30.01 22.82 ǧǪǭ Standalone | Notes to the Financial Statements