68 (` lakhs) Outstanding balances as at year end March 31, 2024 March 31, 2023 1. Inter-corporate deposit given 450.00 500.00 Amal Speciality Chemicals Ltd 450.00 500.00 2. Trade payables 72.63 535.34 Rudolf GmbH 72.63 512.28 Rudolf HUB 1922 S.r.l. - 23.06 3. Trade Receivables 67.82 214.59 Rudolf GmbH 67.82 214.59 4. Gratuity Fund Asset 22.00 19.69 Rudolf Atul Chemicals Ltd Employees Group Gratuity Assurance Scheme 22.00 19.69 Note 26.3 (D) Transactions with entities over which joint venturer have significant influence 1. Sales to and purchases from related parties were made on normal commercial terms and conditions and at prevailing market prices or where market price is not available, at cost plus margin. 2. All outstanding balances are unsecured and are repayable in cash and cash equivalent. Note 26.4 Current and deferred tax The major components of income tax expense for the years ended March 31, 2024, and March 31, 2023, are: a) Income tax expenses recognised in the Statement of Profit and Loss (` lakhs) Particulars 2023-24 2022-23 i) Current tax Current tax on profit for the year 713.56 272.98 Adjustments for current tax of prior periods 138.53 - Total current tax expense 852.09 272.98 ii) Deferred tax (Decrease) | Increase in deferred tax liabilities (0.24) 1.27 Decrease | (Increase) in deferred tax assets 5.26 (1.57) Total deferred tax expense | (benefit) 5.02 (0.30) Income tax expense 857.11 272.68
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