230 Atul Ltd | Annual Report 2021-22 (` cr) Note 28 Other expenses 2021-22 2020-21 Commission 10.42 5.46 Travelling and conveyance 13.56 10.72 Payments to the Statutory Auditors 1.51 1.48 a) Audit fees 1.16 1.12 b) Tax matters 0.11 0.10 c) Other matters 0.24 0.24 d) Out of pocket expenses - 0.02 Payments to the Cost Auditors 0.03 0.03 Directors' fees and travelling 0.41 0.45 Directors' commission (other than the Executive Directors) 0.96 0.95 Bad debts and irrecoverable balances written off | (written back) (1.30) 0.62 Provision for doubtful debts (net ) 0.57 1.85 Loss on assets sold, discarded or demolished 1.87 0.95 Expenditure on Corporate Social Responsibility initiatives 15.43 12.86 Exchange rate difference - loss 0.88 - Miscellaneous expenses 98.38 82.26 1,238.28 808.79 Note 29.1 Contingent liabilities (` cr) Particulars As at March 31, 2022 As at March 31, 2021 Claims against the Group not acknowledged as debts in respect of: i) Excise duty 0.67 0.82 ii) Income tax 7.90 8.56 iii) Sales tax | VAT 0.71 0.79 iv) Customs duty 1.94 1.94 v) Others 109.75 104.91 vi) Corporate guarantee 51.75 0.76 Others include claims on account of water charges and customer claims | potential claims. The regulatory claims are under litigation at various forums. The Group expects the outcome of the above matters to be in its favour and has, therefore, not recognised provision in relation to these claims. The above excludes interest | penalty unless demanded by the authorities
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