United Spirits (USL) has reached an agreement with Diageo Scotland Limited (DSL) concerning past invoicing omissions for bulk scotch supply. DSL will not charge USL for the shortfall. USL is voluntarily paying up to INR 95 Cr in customs duty and INR 30 Cr in interest, totaling INR 125 Cr. DSL will fully reimburse USL for this amount, plus up to INR 20 Cr for related costs, ensuring **no financial impact** on USL. This related-party transaction was approved by USL's Audit Committee and Board.