Atul Ltd 2018-19

Note 29.5 Current and Deferred tax (continued) ¹ĺĚ ċîŕîŠČĚ ČūŞƎƑĿƙĚƙ ƥĚŞƎūƑîƑNj ēĿljljĚƑĚŠČĚƙ îƥƥƑĿċƭƥîċŕĚ ƥū ƥĺĚ ċĚŕūDž ĿƥĚŞƙ îŠē ČūƑƑĚƙƎūŠēĿŠij ŞūDŽĚŞĚŠƥ ĿŠ ēĚljĚƑƑĚē ƥîNJ liabilities | (assets): ( ` cr) Particulars As at March 31, 2019 (Charged) | Credited to As at March 31, 2018 (Charged) | Credited to As at March 31, 2017 ƎƑūǛƥ ūƑ loss OCI | equity ƎƑūǛƥ ūƑ loss OCI | equity Property, plant and equipment ǧǪǭȦǧǧ 1.88 - ǧǪǫȦǨǩ 2.15 - ǧǪǩȦǦǮ Fair value equity investments (net ) 11.00 - 11.00 - - - - ÀŠēĿƙƥƑĿċƭƥĚē ƎƑūǛƥ ūlj ƙƭċƙĿēĿîƑNj companies 10.81 10.81 - - - - - ÀŠƑĚîŕĿƙĚē ijîĿŠ ūŠ Şƭƥƭîŕ ljƭŠē 0.32 0.32 - - - - - Effective portion of gains | (loss) on Čîƙĺ ǜūDž ĺĚēijĚƙ ǦȦǪǩ - ǦȦǪǧ 0.02 - 0.27 (0.25) Provision for leave encashment ȳǮȦǪǦȴ (0.31) - (8.09) 1.15 - ȳǯȦǨǪȴ Provision for doubtful debts (2.66) (1.01) - (1.65) (0.55) - (1.10) Regulatory and other charges (8.79) (8.79) - - - - - ÀŠîċƙūƑċĚē ēĚƎƑĚČĿîƥĿūŠȜ (2.35) - - (2.35) - - (2.35) Investment properties ȳǬȦǪǮȴ (0.27) - (6.21) (2.26) - (3.95) ÀŠƑĚîŕĿƙĚē q¹q ŕūƙƙĚƙ ūŠ derivatives - - - - 1.75 - (1.75) /ŕĿŞĿŠîƥĿūŠ ūlj ƎƑūǛƥƙ ƑĚƙƭŕƥĿŠij ljƑūŞ intragroup transactions (1.89) ǦȦǪǧ - (2.30) (2.30) - - MAT credit entitlement ȳǦȦǧǪȴ (0.03) - (0.11) 22.91 - (23.02) Net deferred tax (assets) | liabilities 138.96 3.01 11.41 124.54 22.85 0.27 101.42 Ȝ¹ĺĚ HƑūƭƎ ĺîƙ ƑĚČūijŠĿƙĚē ēĚljĚƑƑĚē ƥîNJ îƙƙĚƥƙ ūŠ ČîƑƑĿĚē ljūƑDžîƑē ƥîNJ ŕūƙƙĚƙ îŠē ƭŠîċƙūƑċĚē ēĚƎƑĚČĿîƥĿūŠ ūlj Şîŕ gƥēȦ ¹ĺĚ ƙƭċƙĿēĿîƑNj ČūŞƎîŠNj ĺîƙ ĿŠČƭƑƑĚē ƥĺĚ ŕūƙƙĚƙ ūDŽĚƑ ƥĺĚ ŕîƙƥ ljĚDž ǛŠîŠČĿîŕ NjĚîƑƙȦ ¹ĺĚ HƑūƭƎ ĺîƙ ƑĚČūijŠĿƙĚē ēĚljĚƑƑĚē ƥîNJ îƙƙĚƥƙ ƥū ƥĺĚ ĚNJƥĚŠƥ ūlj ēĚēƭČƥĿċŕĚ ƥĚŞƎūƑîƑNj ēĿljljĚƑĚŠČĚȦ ¹ĺĚ ƙƭċƙĿēĿîƑNj ČūŞƎîŠNj Ŀƙ ČƭƑƑĚŠƥŕNj ijĚŠĚƑîƥĿŠij îŠēɉĚNJƎĚČƥĚē ƥū ijĚŠĚƑîƥĚ ƥîNJîċŕĚ ĿŠČūŞĚ ljƑūŞ ǨǦǧǮ ūŠDžîƑēƙȦ ¹ĺĚ ŕūƙƙĚƙ ČîŠ ċĚ ČîƑƑĿĚē ljūƑDžîƑē ljūƑ î ƎĚƑĿūē ūlj ĚĿijĺƥ NjĚîƑƙ îƙ ƎĚƑ ŕūČîŕ ƥîNJ ƑĚijƭŕîƥĿūŠƙ îŠē ƥĺĚ HƑūƭƎ ĚNJƎĚČƥƙ ƥū ƑĚČūDŽĚƑ ƥĺĚ ŕūƙƙĚƙȦ Consolidated | Notes to the Financial Statements 223