Deferred Tax (Tables)

12 Months Ended

Mar. 31, 2026

Deferred Tax

Schedule of unrecognized deferred tax assets

Deferred tax assets have not been recognized in respect of the following items:

		As at March 31,
Particulars		2025				2026
Deductible temporary differences			276,775				285,174
Tax loss carry forward and unabsorbed depreciation			2,168,730				1,892,092
Total			2,445,505				2,177,266

Schedule of recognized deferred tax assets

		As at March 31, 2025				As at March 31, 2026
Deferred tax assets are attributable to the following -
Property, plant and equipment			664				688
Trade and other receivables			10,107				5,029
MAT credit			266				-
Employee benefits			9,132				10,154
Provision for expenses			63				42
Right-of-use assets			(11,293	)			(5,393)	)
Lease Liabilities			11,597				18,679
Deferred tax asset			20,536				29,199
Remeasurement loss on defined benefit plan			1,983				1,449
Total deferred tax asset (A)			22,519				30,648
Deferred tax liabilities are attributable to the following -
Property, plant and equipment and intangible assets			(142,468	)			(128,885	)
Total deferred tax liability (B)			(142,468	)			(128,885	)

Net deferred tax liability (A-B)			(119,949	)			(98,237	)

Schedule of changes in deferred tax assets

Particulars		Balance as on April 01, 2025				Deferred tax asset acquired on business combination*				On account of business combination				Recognized in profit/(loss)				Recognized in other comprehensive income				Balance as on March, 31 2026
Property, plant and equipment, and intangible assets			(141,804	)			-				-				13,607				-				(128,197	)
Right-of-use assets			(11,293	)			-				-				(5,900	)			-				(5,393	)
Lease liabilities			11,597				-				-				7,082				-				18,679
Trade and other receivables			10,107				-				-				(5,078	)			-				5,029
Employee benefit			9,132				-				-				1,022				-				10,154
Provision for expenses			63				-				-				(21	)			-				42
Remeasurement loss on defined benefit plan			1,983				-				-				-				(534	)			1,449
MAT credit			266				-				-				266								-
Deferred tax liability			(119,949	)			-				(146,306	)			22,246				(534	)			(98,237	)

Particulars		Balance as on April 01, 2024				Deferred tax asset acquired on business combination*				On account of business combination				Recognized in profit/(loss)				Recognized in other comprehensive income				Balance as on March, 31 2025
Property, plant and equipment, and intangible assets			(1,957	)			-				(146,306	)			6,459				-				(141,804	)
Right-of-use assets			(161	)			-				-				(11,132	)			-				(11,293	)
Lease liabilities			210				-				-				11,387				-				11,597
Trade and other receivables			4,497				-				-				5,610				-				10,107
Employee benefit			1,888				4,327				-				2,917				-				9,132
Provision for expenses			93				-				-				(30	)			-				63
Remeasurement loss on defined benefit plan			1,693				-				-				-				290				1,983
MAT credit			-				-				-				266								266
Deferred tax assets			6,263				4,327				(146,306	)			15,477				290				(119,949	)

*

Deferred tax asset acquired on account of acquisition of Globe All India Services Limited on September 10, 2024