Atul Ltd 2019-20

131 Standalone | Notes to the Financial Statements Note 28.1 Contingent liabilities ( ` cr) Particulars As at March 31, 2020 As at March 31, 2019 Claims against the Company not acknowledged as debts in respects of: i) Excise duty 0.37 7.21 ii) Income tax 6.36 7.14 iii) Customs duty 1.94 1.94 iv) Others 104.40 102.41 Others include claims on account of water charges and customer claims | potential claims. 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 28.2 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, 2020 As at March 31, 2019 Estimated amount of contracts remaining to be executed and not provided for (net of advances): Property, plant and equipment 104.02 69.01 b) The Company has issued a letter of support to its two subsidiary companies during the current year. Note 28.3 Research and Development Details of expenditure incurred on approved in-house Research and Development facilities: ( ` cr) Particulars 2019-20 2018-19 Capital expenditure on building - 1.34 Other capital expenditure 4.56 3.88 Recurring expenditure 26.78 24.79 31.34 30.01