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Income Tax Benefit (Expense) | 12 Months Ended
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Mar. 31, 2021
Disclosure Of Income Tax [Abstract] |
Income Tax Benefit (Expense) |
1 7) | INCOME TAX BENEFIT (EXPENSE)
Income tax recognised in profit or loss
|  | For the year ended March 31 |
Particulars |  | 2019 |  |  | 2020 |  |  | 2021 |
Current tax expense |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  | (60 | ) |  |  | (349 | ) |  |  | (24 | )
Adjustment for prior period |  |  | — |  |  |  | — |  |  |  | (56 | )
Current tax expense |  |  | (60 | ) |  |  | (349 | ) |  |  | (80 | )
Deferred tax benefit (expense) |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  |  | 7,156 |  |  |  | 14,844 |  |  |  | 4,203 |
Change in unrecognized deductible temporary differences |  |  | (6,385 | ) |  |  | (14,700 | ) |  |  | (3,335 | )
Utilization of previously unrecognised tax losses |  |  | 29 |  |  |  | 159 |  |  |  | 37 |
Recognition of previously unrecognized tax losses |  |  | — |  |  |  | — |  |  |  | 3,509 |
Utilization of previously recognized tax losses |  |  | — |  |  |  | 75 |  |  |  | 173 |
Deferred tax benefit (expense) |  |  | 800 |  |  |  | 378 |  |  |  | 4,587 |
Total |  |  | 740 |  |  |  | 29 |  |  |  | 4,507 |
Income tax recognized in other comprehensive income
|  | For the year ended March 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
Particulars |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |
Foreign currency translation differences on foreign operations |  |  | (72,919 | ) |  |  | — |  |  |  | (72,919 | ) |  |  | (73,252 | ) |  |  | — |  |  |  | (73,252 | ) |  |  | 13,497 |  |  |  | — |  |  |  | 13,497 |
Equity instruments at FVOCI - net change in fair value |  |  | (508 | ) |  |  | — |  |  |  | (508 | ) |  |  | (1,979 | ) |  |  | — |  |  |  | (1,979 | ) |  |  | 1,825 |  |  |  | — |  |  |  | 1,825 |
Remeasurement of defined benefit (asset) liability |  |  | (585 | ) |  |  | — |  |  |  | (585 | ) |  |  | (346 | ) |  |  | — |  |  |  | (346 | ) |  |  | (199 | ) |  |  | — |  |  |  | (199 | )
Total |  |  | (74,012 | ) |  |  | — |  |  |  | (74,012 | ) |  |  | (75,577 | ) |  |  | — |  |  |  | (75,577 | ) |  |  | 15,123 |  |  |  | — |  |  |  | 15,123 |
Amounts directly recognised in equity
|  | For the year ended March 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
Particulars |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |
Convertible notes (refer note 28) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 37,768 |  |  |  | (6,646 | ) |  |  | 31,122 |
Reconciliation of Effective Tax Rate
|  | For the Year Ended March 31 |
Particulars |  | 2019 |  |  | 2020 |  |  | 2021 |
Loss for the year |  |  |  |  |  |  | (167,883 | ) |  |  |  |  |  |  | (447,517 | ) |  |  |  |  |  |  | (56,042 | )
Income tax benefit (expense) |  |  |  |  |  |  | 740 |  |  |  |  |  |  |  | 29 |  |  |  |  |  |  |  | 4,507 |
Loss before tax |  |  |  |  |  |  | (168,623 | ) |  |  |  |  |  |  | (447,546 | ) |  |  |  |  |  |  | (60,549 | )
Income tax benefit using the Company's domestic tax rate |  |  | 14.99 | % |  |  | 25,285 |  |  |  | 15.00 | % |  |  | 67,130 |  |  |  | 15.00 | % |  |  | 9,081 |
Effect of tax rates in foreign jurisdictions |  |  | 13.19 | % |  |  | 22,238 |  |  |  | 2.84 | % |  |  | 12,702 |  |  |  | 7.12 | % |  |  | 4,313 |
Non deductible expenses |  |  | 1.39 | % |  |  | (2,338 | ) |  |  | 9.52 | % |  |  | (42,601 | ) |  |  | 4.74 | % |  |  | (2,873 | )
Tax exempt income |  |  | 0.42 | % |  |  | 709 |  |  |  | 0.09 | % |  |  | 383 |  |  |  | 0.04 | % |  |  | 25 |
Impact of change in tax laws |  |  | — |  |  |  | — |  |  |  | 0.05 | % |  |  | 227 |  |  |  | 3.66 | % |  |  | 2,219 |
Utilization of previously unrecognised tax losses |  |  | 0.02 | % |  |  | 29 |  |  |  | 0.04 | % |  |  | 159 |  |  |  | 0.06 | % |  |  | 37 |
Recognition of previously unrecognized tax losses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5.80 | % |  |  | 3,509 |
Utilization of previously recognized tax losses |  |  | — |  |  |  | — |  |  |  | 0.02 | % |  |  | 75 |  |  |  | 0.29 | % |  |  | 173 |
Current year losses for which no deferred tax asset was recognized |  |  | 23.03 | % |  |  | (38,830 | ) |  |  | 5.21 | % |  |  | (23,338 | ) |  |  | 14.16 | % |  |  | (8,574 | )
Change in unrecognised temporary differences |  |  | 3.79 | % |  |  | (6,385 | ) |  |  | 3.28 | % |  |  | (14,700 | ) |  |  | 5.51 | % |  |  | (3,335 | )
Others |  |  | 0.02 | % |  |  | 32 |  |  |  | 0.00 | % |  |  | (8 | ) |  |  | 0.11 | % |  |  | (68 | )
Income tax benefit (expense) |  |  |  |  |  |  | 740 |  |  |  |  |  |  |  | 29 |  |  |  |  |  |  |  | 4,507 |

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2020-01-01 + Details
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- Definition Disclosure of income tax. + References No definition available. + Details
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