Atul Ltd 2022-23

159 1Details of Auditors’ remuneration are as follows: (` cr) Particulars 2022-23 2021-22 Remuneration to the Statutory Auditors a) Audit fees 0.48 0.40 b) Tax audit fees 0.11 0.11 c) Other matters 0.01 0.07 d) Out of pocket expenses 0.03 - Remuneration to the Cost Auditors a) Audit fees 0.03 0.03 0.66 0.61 Note 29.1 Contingent liabilities (` cr) Particulars As at March 31, 2023 As at March 31, 2022 Claims against the Company not acknowledged as debts in respects of a) Excise duty 0.67 0.67 b) Income tax 8.01 7.61 c) Customs duty 1.94 1.94 d) Others 1.44 109.75 Others include claims on account of contracts and labour matters, water charges and customer claims | potential claims included in the previous year were settled during the year. The regulatory claims are under litigation at various forums. The Company 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. Note 29.2 Commitments a) 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, 2023 As at March 31, 2022 Estimated amount of contracts remaining to be executed and not provided for (net of advances) Property, plant and equipment 88.45 85.83 b) The Company has provided letters of financial support to its two subsidiary companies.

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