Claims against the Group not acknowledged as debts

Excise, Service tax, GST and Customs matters under dispute

Income-tax matters

Value Added Tax (VAT)/Sales Tax matters under dispute

Bank guarantees

Claims made by temporary workmen

Pending before various judicial/appellate authorities in respect of similar matters adjudicated by the Supreme Court. The matter is contingent on the facts and evidence presented before the courts/adjudicating authorities and not necessarily likely to be influenced by the Supreme Court’s order. In all the cases, outflow is not probable and hence not provided by the Group.