Whirlpool of India Limited had inter alia disclosed ongoing litigations of the Company which were material as per the criteria prescribed under Regulation 30(4)(i)(c) of the Listing Regulations. In this regard, the Company had informed that the Income Tax Department had vide various Transfer Pricing orders disallowed the Advertisement, Marketing and Sales Promotion (AMP) expenses incurred during assessment years 2008-09 to 2020-21 for promotion of `Whirlpool' brand. The Company had appealed against the said orders and the Hon'ble Delhi High Court had decided the matter in favor of the Company.

However, the income tax authorities filed a SLP (Special Leave Petition) with the Hon'ble Supreme Court. The Company received a copy of the order passed by the Hon'ble Supreme Court wherein the SLP filed by the Income Tax Department was dismissed and the matter was decided in favour of the Company. The details of any change in the status and /or any development in relation to such proceedings: In the Annual Report of the Company for the financial year ended 31 March 2024 the following material litigations were disclosed and the update on the same is appended: Other Expenses - disallowances /additions The income-tax authorities vide various orders have disallowed certain Non-Transfer Pricing (TP) expenses majorly related to R&D expenses, bad debts, provision for package tour /travel expenses and other expenses of INR 1,056.8 million incurred during assessment years 1994-95 to 2020-21.

After considering similar disallowances made by the Authorities in the recent Assessment Order for AY 2020-21, the total disputed amount stands revised to INR 1,061.9 million.