Differed Tax Asset or Liability - calculation ?

We Procuring M-Sand for our company required Royality challans

Deferred Tax:

DTA(o) - (9k)
DTL (r) - (450k)

DT = (459k) in -ve...

@ kishore Kesav

could you please explain in detail.... I even not understand DTA (o) and DTL (r) and how did u calculate it....?

U shud have attended classes regarding AS - 22 'Accounting for Taxes on Income'.....

Without knowing it....it will be confusing to learn by self....cuz it has a relevance in industrial practises too...so only an experienced teacher will make u understand such complex provisions there...

I can share my views...but u won't be understating it clearly as u didn't undergone any classes regarding that

Ok Sir... kindly tell me the calculation steps so that it will help me...