Deferred Tax Liabilities (Tables) - Mann- India Technologies Private Limited [Member]

3 Months Ended

12 Months Ended

Mar. 31, 2019

Dec. 31, 2018

Significant Components of Deferred Tax Liabilities

Significant components of Deferred tax liabilities were as follows:

	As at March 31, 2019		As at December 31, 2018
	(Unaudited)
Deferred Tax Liability:
Difference between book and tax base of fixed assets	$	177,908	$	178,267
Deferred Tax Liability		177,908		178,267
Deferred Tax Assets:
Provision for Gratuity		19,941		19,194
Provision for Leave encashment		6,567		5,812
MAT credit		9,049		9,007
Sub Total		35,557		34,013
Less: Valuation Allowance		-		-
Deferred Tax Assets		35,557		34,013
Net Deferred Tax Liability	$	142,351	$	144,254

Significant components of Deferred tax liabilities as at December 31, 2018 and 2017 were as follows:

	As at December 31, 2018		As at December 31, 2017
Deferred Tax Liability:
Difference between book and tax base of fixed assets	$	178,267	$	253,585
Deferred Tax Liability		178,267		253,585
Deferred Tax Assets:
Provision for Gratuity		19,194		31,305
Provision for Leave encashment		5,812		11,729
Net operating loss carry forward		-		40,010
MAT credit		9,007		14,383
Sub Total		34,013		97,427
Less: Valuation Allowance		-		40,010
Deferred Tax Assets		34,013		57,417
Net Deferred Tax Liability	$	144,254	$	196,168

Summary of Unrecognized Tax Benefits

The following table summarizes the activity related to the unrecognized tax benefits for the period ended March 31, 2019 and December 31, 2018:

	Three months ended March 31, 2019		Year ended December 31, 2018
Opening valuation allowance	$	-	$	40,010
Addition during the year		-		(40,010	)
Reduction during the year		-		-
Closing valuation allowance	$	-	$	-

The following table summarizes the activity related to the unrecognized tax benefits for the years ended December 31, 2018 and 2017

	Twelve Months Ended December 31,
	2018			2017
Balance as of January 1	$	40,010		$	63,560
Decreases related to prior year tax positions		(40,010	)		(16,358	)
Effect of exchange rate changes		-			(7,192	)
Balance as of December 31	$	-		$	40,010