GSK_Annual_Report_2021

Financial Statements GlaxoSmithKline Pharmaceuticals Limited 92 (c) Details of dues of Income-tax, Sales Tax, Service Tax, Customs Duty, Excise Duty and Value Added Tax which have not been deposited as on March 31, 2021 on account of disputes are given below: Name of the Statue Nature of Dues Forum where dispute is pending Period to which the amount relates # Amount involved Amount Unpaid ( ` in Lakhs) ( ` in Lakhs) Income - tax Act, 1961 Income-tax Commissioner of Income Tax (Appeals) 2006-07, 2007-08, 2010-11, 2012-13 to 2016- 2017 207,94.43 126,54.31 Income Tax Appellate Tribunal 2001-02 and 2011-12 20,43.28 5,06.96 Sub-total 228,37.71 131,61.27 The Central Excise Act, 1944 Excise Duty Appellate Authority - up to Commissioners / Revisional authorities Level 1991-92 to 1993-94, 1995-96 to 1997-98 14.89 14.89 Customs, Excise and Service Tax Appellate Tribunal 1996-97 to 2002-03, 2007-08, 2010-11 to 2012-13 6,26.94 5,78.98 High Court 1976-77 to 1980-81, 1987-88 to 1991-1992 1,60.83 1,60.83 Sub-total 8,02.66 7,54.70 Custom Act, 1962 Custom Duty Appellate Authority - up to Commissioners / Revisional authorities Level 1992-1993 to 1993-94, 2017-18 to 2019-20 2,04.64 2,04.64 Customs, Excise and Service Tax Appellate Tribunal 1994-95 66.53 66.53 Sub-total 2,71.17 2,71.17 Finance Act, 1994 Service Tax High Court 2000-01, 2002-03 1,29.20 1,29.20 Sub-total 1,29.20 1,29.20 Sales Tax and Laws as per statues applicable in various states Sales Tax and VAT Appellate Authority - up to Commissioners / Revisional authorities Level 1983-84, 1987-88 to 1994-95, 1996-97 to 2017-2018 25,56.24 20,52.85 Appellate Authority – Tribunal 1998-99 to 1999-00, 2001-02 to 2002-03, 2005-06 to 2012-13 66,22.75 61,55.75 High Court 1990-91, 1999-2000, 2001-02 to 2005-06 2,76.06 2,30.58 Supreme Court 1993-94, 1994-95 42.14 42.14 Sub-total 94,97.20 84,81.32 Total 335,37.94 227,97.66 # generally, the year refers to financial year i.e. April to March (viii) In our opinion and according to the information and explanations given to us, the Company has not defaulted in the repayment of loans or borrowings to government. The Company has not taken loans from financial institutions and banks and has not issued debentures. (ix) The Company has not raised moneys by way of initial public offer or further public offer (including debt instruments) or term loans and hence reporting under clause (ix) of the CARO 2016 Order is not applicable.