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Income Taxes (Details 4) - USD ($) $ in Thousands | Mar. 31, 2024 | Mar. 31, 2023
--- | --- | ---
INDIA |  |
Deferred tax assets: |  |
Property and equipment | $ 271 | $ 231
Gratuity | 479 | 341
Deferred rent liability |  |
Compensated absences | 660 | 481
Expenses allowed on payment basis / upon deposit of withholding taxes under section 43B / 40(a)(ia) of Indian Income Tax Act, 1961 |  | 12
Net operating losses | 30 | 34
Finance lease |  | 137
Intangible assets under development | 4 | 4
Provision for expenses | 288 | 122
Operating lease liabilities | 1,879 | 1,487
Others | 76 | 15
Deferred tax asset before valuation allowance | 3,687 | 2,864
Valuation Allowance |  | (158)
Deferred tax asset, net of valuation allowance | 3,687 | 2,706
Deferred tax liabilities: |  |
Investments | (139) | (136)
Property and equipment |  | (29)
Operating right-of-use assets | (1,784) | (1,416)
Others | (33) | (54)
Deferred tax liability | (1,956) | (1,635)
Net deferred tax asset (liability) | 1,731 | 1,071
SINGAPORE |  |
Deferred tax assets: |  |
Property and equipment |  |
Gratuity |  |
Deferred rent liability |  |
Compensated absences |  |
Expenses allowed on payment basis / upon deposit of withholding taxes under section 43B / 40(a)(ia) of Indian Income Tax Act, 1961 |  |
Net operating losses |  | 35
Finance lease |  |
Intangible assets under development |  |
Provision for expenses | 61 |
Operating lease liabilities |  |
Others |  |
Deferred tax asset before valuation allowance | 61 | 35
Valuation Allowance |  | (35)
Deferred tax asset, net of valuation allowance | 61 |
Deferred tax liabilities: |  |
Investments |  |
Property and equipment |  |
Operating right-of-use assets |  |
Others |  |
Deferred tax liability |  |
Net deferred tax asset (liability) | 61 |
UNITED STATES |  |
Deferred tax assets: |  |
Property and equipment |  |
Gratuity |  |
Deferred rent liability |  |
Compensated absences |  |
Expenses allowed on payment basis / upon deposit of withholding taxes under section 43B / 40(a)(ia) of Indian Income Tax Act, 1961 |  |
Net operating losses |  |
Finance lease |  |
Intangible assets under development |  |
Provision for expenses | 37 |
Operating lease liabilities |  |
Others |  |
Deferred tax asset before valuation allowance | 37 |
Valuation Allowance |  |
Deferred tax asset, net of valuation allowance | 37 |
Deferred tax liabilities: |  |
Investments |  |
Property and equipment | (3) | (2)
Operating right-of-use assets |  |
Others |  |
Deferred tax liability | (3) | (2)
Net deferred tax asset (liability) | 34 | (2)
MEXICO |  |
Deferred tax assets: |  |
Property and equipment | 1 |
Gratuity |  |
Deferred rent liability |  |
Compensated absences |  |
Expenses allowed on payment basis / upon deposit of withholding taxes under section 43B / 40(a)(ia) of Indian Income Tax Act, 1961 |  |
Net operating losses |  |
Finance lease |  |
Intangible assets under development |  |
Provision for expenses | 90 |
Operating lease liabilities |  |
Others |  |
Deferred tax asset before valuation allowance | 91 |
Valuation Allowance |  |
Deferred tax asset, net of valuation allowance | 91 |
Deferred tax liabilities: |  |
Investments |  |
Property and equipment |  |
Operating right-of-use assets |  |
Others | (76) |
Deferred tax liability | (76) |
Net deferred tax asset (liability) | $ 15 |

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