Bharat Agri-Energy Limited (BAEL) and Maharashtra Buildcon Energy Limited (MBEL) face ongoing income and indirect tax disputes totaling over 73 crore across various financial years. Disputes primarily involve VAT/GST related to toll revenue and TDS refunds, with BAEL accounting for a significant portion of the outstanding amounts. Punjab State Roadways Corporation Limited (PSRDCL) and Tamil Nadu Road Development Corporation Limited (TRDCL) also have pending disputes, including a 42.1 crore assessment for PSRDCL related to depreciation disallowances. Management asserts that the resolution of these disputes is unlikely to materially impact the company’s financial position, and the disclosures provide a detailed overview of the status of each case.