Atul Ltd 2019-20

197 Consolidated | Notes to the Financial Statements Note 29.1 Contingent liabilities ( ` cr) Particulars As at March 31, 2020 As at March 31, 2019 Claims against the Group not acknowledged as debts in respect of: i) Excise duty 0.37 7.21 ii) Income tax 6.65 7.38 iii) Sales tax | VAT 0.72 0.67 iv) Customs duty 1.94 1.94 v) Others 104.40 102.43 vi) Corporate guarantee 0.70 0.68 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. 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, 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 109.24 97.84 b) The Group has a commitment of ` 5.12 cr (Previous year: ` nil) towards capital contribution to joint operation. Note 29.3 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