68 d) Current tax assets (` lakhs) Particulars As at March 31, 2023 As at March 31, 2022 Opening balance 66.28 65.50 Add: Taxes paid 243.94 539.18 Less: Current tax payable for the year (272.98) (538.40) Closing balance 37.24 66.28 e) Current tax liabilities (` lakhs) Particulars As at March 31, 2023 As at March 31, 2022 Opening balance - 1.22 Add: Current tax payable for the year - - Less: Taxes paid - (1.22) Closing balance - - f) Deferred tax assets (net) The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): (` lakhs) Particulars As at March 31, 2023 Charged | (Credited) to profit or loss As at March 31, 2022 Charged | (Credited) to profit or loss As at March 31, 2021 Property, plant and equipment 23.29 1.27 22.02 2.59 19.43 Total deferred tax liabilities 23.29 1.27 22.02 2.59 19.43 Provision for doubtful debts (7.05) - (7.05) - (7.05) Expenses disallowed under Section 40 (a) of the Income Tax Act, 1961 (4.55) 1.28 (5.83) (4.41) (1.42) Provision for custom duty - - - 1.67 (1.67) Finance lease transaction (11.49) (5.50) (5.99) (0.36) (5.63) Compensated absences (8.83) 2.65 (11.49) (2.15) (9.33) Provision for provident fund (1.20) - (1.20) - (1.20) Provision for Inventory (8.81) - (8.81) 0.01 (8.82) Total deferred tax assets (41.93) (1.57) (40.37) (5.24) (35.12) Net deferred tax (assets) | liabilities (18.65) (0.30) (18.35) (2.65) (15.69)
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