Company Overview Financial Statements Notice Statutory Reports 59 Rudolf Atul Chemicals Ltd | Annual Report 2020-21 (` lakhs) Note 24 Other expenses 2020-21 2019-20 Power, fuel and water 14.02 16.04 Freight and cartage 22.99 21.83 Manpower services 378.86 399.55 Consumption of stores and spares 2.51 2.54 Plant operation charges 5.08 8.75 Plant and equipment repairs 8.12 4.98 Sundry repairs 2.81 1.03 Rent 47.29 47.89 Insurance 8.22 10.82 Commission 126.66 96.16 Travelling and conveyance 14.97 97.72 Auditor’s remuneration i) As auditor 1.67 1.52 ii) For other services 0.98 0.89 iii) For reimbursement of expenses - 0.04 Directors' fees 1.70 1.70 Directors' commission (other than the Executive Directors) 4.00 4.00 Provision for doubtful debts (net ) - 28.00 Loss on assets sold, discarded or demolished 3.76 11.08 Expenditure on Corporate Social Responsibility (refer Note 25.13) 29.50 30.10 Legal and professional charges 7.67 6.93 Testing analysis and inspection charges 5.18 4.58 Business promotion and development 72.03 99.38 Miscellaneous expenses 83.76 96.59 841.78 992.12 Note 25.1 Contingent liabilities (` lakhs) Particulars As at March 31, 2021 As at March 31, 2020 Claims against the Company not acknowledged as debts in respects of: i) Income tax 64.25 64.25 The above matters are currently being considered by the tax authorities and the Company expects the judgement will be in its favour and has therefore, not recognised the provision in relation to these claims. Future cash outflow in respect of abovewill be determined only on receipt of decision pendingwith tax authorities. The potential undiscounted amount of total payments for taxes that the Company may be required to make if there was an adverse decision related to these disputed demands of regulators as of the date reporting period ends are as stated above. The above excludes interest | penalty unless demanded by the authorities. Note 25.2 Commitments Capital commitments There are no capital expenditure contracted for but not recognised in liability at the end of the reporting period.
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