INCOME TAXES (Details 4) - USD ($) $ in Thousands	Dec. 31, 2022	Mar. 31, 2022
Deferred tax assets:
Net operating loss	$ (4,394)	$ (3,253)
Deferred tax asset (unrecognized)	1,500	1,500
Deferred tax asset	(2,894)	(1,753)
Deferred tax liabilities:
In-process research and development	28,409	30,198
Deferred tax liability	28,409	30,198
Net deferred tax liability	$ 25,515	$ 28,445

The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2022-03-24

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