XML 66 R52.htm IDEA: XBRL DOCUMENT v3.22.1
Deferred tax assets and liabilities (Tables)
 12 Months Ended
Mar. 31, 2022
Disclosure Of Deferred tax assets and liabilities [Abstract]  
Disclosure Of Detailed Information Of Recognized Deferred Tax Assets Liabilities [text block]
The tax effects of significant temporary differences that resulted in deferred tax assets and a description of the items that created these differences is given below
 
Recognized deferred tax assets / (liabilities)
 
Assets / (liabilities)
 
 
 
March 31, 202
2
 
 
March 31, 20
21
 
Deductible temporary difference
 
 
 
 
 
 
 
 
Property, Plant and Equipment
 
 
556,604
 
 
 
597,497
 
Lease obligations on right of use assets
 
 
130,143
 
 
 
61,752
 
Provision for employee benefits
 
 
46,204
 
 
 
8,886
 
Accounts receivable
 
 
111,455
 
 
 
99,078
 
Provision for Doubtful Advances
 
 
20,976
 
 
 
12,585
 
 
 
 
865,382
 
 
 
779,798
 
Taxable temporary difference
 
 
 
 
 
 
 
 
Intangible assets
 
 
(143,519
)
 
 
(143,326
)
Finance Lease obligations
 
 
(35,670
)
 
 
-
 
 
 
 
(179,189
)
 
 
(143,326
)
 
 
 
 
 
 
 
 
 
Unused Tax credits
 
 
 
 
 
 
 
 
Mat Credit Entitlement
 
 
-
 
 
 
-
 
Net deferred tax asset (liability) recognized in Balance Sheet
 
 
686,193
 
 
 
636,472
 
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
Movement in temporary differences during the year
 
 
 
Balance as
of March
31, 2020
 
 
Recognized
in
income
statement
 
 
 
 
Recognized
in
Equity /
Balance
sheet
 
 

 
 
 

 
Balance
as of
March
31, 20
21
 
 
Recognized
in
income
statement
 
 
Recognized
in
Equity /
Balance
sheet
 

 
 

 
Balance
as of
March
31, 202
2
 
Property, plant and equipment
 
 
181,237
 
 
 
416,260
 
 
 
-
 
 
 
597,497
 
 
 
(40,893
)
 
 
-
 
 
 
556,604
 
Intangible assets
 
 
(181,238
)
 
 
37,912
 
 
 
-
 
 
 
(143,326
)
 
 
(193
)
 
 
-
 
 
 
(143,519
)
Lease obligations on right of use assets
 
 
33,028
 
 
 
28,724
 
 
 
-
 
 
 
61,752
 
 
 
68,391
 
 
 
-
 
 
 
130,143
 
Finance Lease obligations
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(35,670
)
 
 
-
 
 
 
(35,670
)
MAT Credit entitlement
 
 
66,318
 
 
 
(66,318
)
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
  
 
Provision for employee benefits
 
 
-
 
 
 
8,886
 
 
 
-
 
 
 
8,886
 
 
 
37,372
 
 
 
-
 
 
 
46,258
 
Accounts receivable
 
 
-
 
 
 
99,078
 
 
 
-
 
 
 
99,078
 
 
 
12,377
 
 
 
-
 
 
 
111,455
 
Provision for Doubtful Advances
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
-
 
 
 
 
-
 
 
 
12,585
 
 
 
-
 
 
 
12,585
 
 
 
8,391
 
 
 
-
 
 
 
20,976
 
Disclosure of detailed information about unrecognized deferred tax assets liabilities [text block]
Unrecognized deferred tax assets / (liabilities)
 
 
 
As of March 31, 202
2
 
 
As of March 31, 2021
 
Deductible temporary differences
 
 
-
 
 
 
-
 
Unrecognized tax losses
 
 
-
 
 
 
-
 
 
 
 
-
 
 
 
-
 
Disclosure of income tax [text block]
Income tax expense recognized in profit or loss
 
 
 
March 31, 202
2
 
 
March 31, 2021
 
 
March 31, 2020
 
Current tax expense / (benefit)
 
 
 
 
 
 
 
 
 
 
 
 
Current period
 
 
639,982
 
 
 
671,877
 
 
 
345,707
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deferred tax expense / (benefit)
 
 
 
 
 
 
 
 
 
 
 
 
Origination and reversal of temporary differences
 
 
(49,721
)
 
 
(603,463
)
 
 
(31,368
)
MAT credit entitlement
 
 
 
 
 
 
 
 
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total income tax expense / (benefit)
 
 
590,261
 
 
 
68,414
 
 
 
314,339
 
 
Disclosure of Effective Income Tax provision Reconciliation [text block]
A reconciliation of the income tax provision to the amount computed by applying the statutory income tax rate to the income before taxes is summarized below:
 
 
 
Year ended
March 31, 202
2
 
 
 
 
Year ended
March 31, 2021
 
 
 
 
Year ended
March 31, 2020
 
 
Profit before income taxes
 
 
1,862,838
 
 
 
1,600,276
 
 
 
1,019,716
 
Enacted tax rates in India
 
 
25.17
%
 
 
34.94
%
 
 
34.94
%
Computed expected tax expense / (benefit)
 
 
468,876
 
 
 
559,209
 
 
 
356,343
 
Effect of:
 
 
 
 
 
 
 
 
 
 
 
 
Share based payment expense not deductible for tax purposes
 
 
-
 
 
 
-
 
 
 
-
 
Unrecognized deferred tax assets on losses incurred during the year (net of temporary differences, if any)
 
 
 
 
 
 
 
 
 
 
 
 
Recognition of previously unrecognised deferred tax asset on temporary differences
 
 
(37,923
)
 
 
(267,566
)
 
 
84,588
 
Difference on account differential tax rates in different jurisdictions
 
 
23,917
 
 
 
(1,555
)
 
 
7,149
 
Expenses/income not taxable
 
 
 
 
 
 
-
 
 
 
-
 
Recognition of current year temporary differences
 
 
 
 
 
 
(129,500
)
 
 
(33,028
)
Recognition of previously unrecognized  tax losses
 
 
-
 
 
 
-
 
 
 
(100,713
)
Difference on account of differential tax rates in different companies
 
 
-
 
 
 
(86,987
)
 
 
-
 
Effect of expenses that are not deductible in determining taxable profit
 
 
7,224
 
 
 
3,092
 
 
 
-
 

 
 
 
 
 
 
 
 
 
 
 
 
E
xpenses/income not taxable

 
 
-
 
 
 
3,491
 
 
 
-
 
U
nrecognized temporary differences

 
 
14,875
 
 
 
2,056
 
 
 
-
 
U
tilisation of previously unrecognised temporary differences

 
 
(718
)
 
 
(28,182
)
 
 
-
 
E
ffect of rate difference in opening and closing deferred tax

 
 
-
 
 
 
14,356
 
 
 
-
 
 
O
ther
s
 
 
(10,920
)
 
 
-
 
 
 
-
 
Reversal of previously recognised temporary differences
 
 
125,591
 
 
 
-
 
 
 
-
 
 
 
 
590,922
 
 
 
68,414
 
 
 
314,339