99 Note 27.1 Contingent liabilities (` lakhs) Particulars As at March 31, 2023 As at March 31, 2022 Claims against the Company not acknowledged as debts in respects of: i) Sales tax 62.86 62.86 ii) Corporate guarantee for subsidiary company 5,800.00 5,100.00 Note 27.2 Commitments Capital commitments Capital expenditure contracted for at the end of the reporting period, but not recognised as liabilities, is as follows: (` lakhs) 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 - 0.70 Note 27.3 Related party disclosures Note 27.3 (A) Related party information Name of the related party and nature of relationship No. Name of the related party Description of relationship 1. Atul Finserv Ltd Investing company and fellow subsidiary company 2. Atul Ltd Holding company, by virtue of control 3. Amal Speciality Chemicals Ltd Wholly-owned subsidiary 4. Aagam Holdings Pvt Ltd Entities over which key management personnel or their close family members have significant influence 5. Adhigam Investment Pvt Ltd 6. Aayojan Resources Pvt Ltd 7. Atul Foundation Trust 8. Key management personnel Sunil Lalbhai Chairman Rajeev Kumar Managing Director Gopi Kannan Thirukonda Non-executive Director Sujal Shah Independent Director
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