Page 190 - Arvind 2024

Notes to Standalone Financial Statements for the year ended 31st March, 2024 (Amount in Rs. Lac, unless stated otherwise)
(c) Deferred tax
a) Deferred Tax Liabilities
Impact of difference between (17.28) tax depreciation and
depreciation charged for the
financial reporting
Impact of Difference between - Lease Liabilities and Right of
Use of Assets
Impact of Fair value of Mutual - funds
Gross deferred tax liabilities (17.28)
b) Deferred Tax Assets
Impact of expenditure charged (12.66) to the statement of profit and
loss in the current year but
allowed for tax purposes on
payment basis
Income offered for tax but not 1.72 recognized in the books
Gross deferred tax assets (10.94) Deferred tax expense/ 6.34 (income)
Deferred tax assets/
(liabilities)
Particulars
Balance sheet
Other comprehensive income
Statement of profit and loss
As at March 31, 2024
24.04
As at March 31, 2023
49.17
For the year 2023-24
-
For the year 2022-23
-
For the year 2023-24
25.13
For the year 2022-23
7.91
-
-
-
(7.91)
26.52
-
-
58.47
116.59
49.17
85.82
11.10
-
5.72
-
-
(26.52)
(9.30)
(30.77)
-
-
-
-
-
116.59
74.94
85.82
42.37
11.10
11.10
5.72
5.72
(30.77)
(21.47)
Reconciliation of deferred tax liabilities/(assets) (net):
Opening balance as at April 1, 2023
Deferred tax credit/(charge) during the year recognised in profit or loss
Deferred tax credit/(charge) during the year recognised in OCI Closing balance as at March 31, 2024
42.99 (6.34)
5.72
42.37
Particulars
21.47
For the year 2022-23
42.37
11.10
74.94
188 | Arvind SmartSpaces Limited
For the year 2023-24