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Income Tax Benefit (Expense)

12 Months Ended

Mar. 31, 2022

Disclosure Of Income Tax [Abstract]

Income Tax Benefit (Expense)

17)	INCOME TAX BENEFIT (EXPENSE)

Income tax recognised in profit or loss

		For the year ended March 31
Particulars		2020				2021				2022
Current tax expense
Current period			(349	)			(24	)			(134	)
Adjustment for prior period			—				(56	)			—
Current tax expense			(349	)			(80	)			(134	)

Deferred tax benefit (expense)
Origination and reversal of temporary differences			14,844				4,203				3,484
Change in unrecognised temporary differences			(14,700	)			(3,335	)			(8,219	)
Utilization of previously unrecognised tax losses			159				37				6,934
Recognition of previously unrecognized tax losses			—				3,509				—
Utilization/(reversal) of previously recognized tax losses			75				173				(958	)
Deferred tax benefit (expense)			378				4,587				1,241

Total			29				4,507				1,107

Income tax recognized in other comprehensive income

		For the year ended March 31
		2020												2021												2022
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			(73,252	)			—				(73,252	)			13,497				—				13,497				(18,943	)			—				(18,943	)
Equity instruments at FVOCI - net change in fair value			(1,979	)			—				(1,979	)			1,825				—				1,825				33,543				—				33,543
Remeasurement of defined benefit liability			(346	)			—				(346	)			(199	)			—				(199	)			(426	)			—				(426	)
Total			(75,577	)			—				(75,577	)			15,123				—				15,123				14,174				—				14,174

Income tax directly recognized in equity

		For the year ended March 31
		2020												2021												2022
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

								For the Year Ended March 31
Particulars								2020				2021				2022
Loss for the year									(447,517	)			(56,042	)			(45,567	)
Income tax benefit									29				4,507				1,107
Loss before tax									(447,546	)			(60,549	)			(46,674	)
Income tax benefit using the Company's domestic tax rate									67,130				9,081				6,999
Effect of tax rates in foreign jurisdictions									12,702				4,313				695
Non deductible expenses									(42,601	)			(2,873	)			(3,392	)
Tax exempt income									383				25				383
Impact of change in tax laws									227				2,219				—
Utilization of previously unrecognised tax losses									159				37				6,934
Recognition of previously unrecognized tax losses									—				3,509				—
Utilization/(reversal) of previously recognized tax losses									75				173				(958	)
Current year losses for which no deferred tax asset was recognized									(23,338	)			(8,574	)			(1,328	)
Change in unrecognised temporary differences									(14,700	)			(3,335	)			(8,219	)
Others									(8	)			(68	)			(7	)
Income tax benefit									29				4,507				1,107