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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. tThe above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 12th November, 2020.  n2. The Auditors of the Company have carried out  Limited Review  of the above financial results for the quarter and half year ended 30th September, 2020.  n3. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter.  n4. The parent company has paid final dividend of  Rs. 1.55/- per share (face value of Rs.  5/- each) for the financial year 2019-20 on 8th October, 2020 pursuant to approval of shareholders in Annual general meeting held on 28th September, 2020.  n5. The turnover and operating profit for the half year ended 30th September, 2019 includes  Rs.  9,662.03 Lakhs and Rs.  8,478.50 Lakhs respectively on account of impact of variation order received and accounted for during the quarter ended 30th June, 2019 in Consultancy and Engineering Projects segment.  n6. tThe other expenses for the half year ended 30th September, 2019 includes impairment of exploration expenditure relating to oil and gas exploration blocks amounting to  Rs. 2,643.63 Lakhs accounted for during the quarter ended 30th June, 2019.  n7. During the quarter ended 30th September, 2019, the Group has exercised the option permitted under section 115 BAA of the Income - Tax Act, 1961 as introduced by the Taxation Laws (Amendment) Act, 2019. Accordingly, the Group has recognised tax provision and remeasured its deferred tax assets/liabilities, basis the rates prescribed in the said section and taken the full effect to Statement of profit and loss in the previous quarter ended 30th September, 2019. The re-measurement has resulted in a write down of the net deferred tax assets pertaining to earlier years by Rs.  8,282.85 Lakhs which was accounted for in the Statement of profit and loss for the quarter ended 30th September, 2019.   n8.tThe Group operations and financial results for the current period have been impacted by the lockdown imposed to contain the spread of Covid-19, majorily in the first quarter ended 30th June, 2020. The Group will continue to closely monitor the situation of Covid-19 and take steps, whereever required to optimize  the business operations.  n9. tThe Board of Directors of the parent Company at its meeting held on 12th November, 2020, has approved a proposal to buy-back upto 69,869,047 equity shares of the Company for an aggregate amount not exceeding Rs. 58690.00 Lakhs being 11.06% of the total number of equity shares in the paid-up share capital of the Company at Rs. 84 per equity share from all equity shareholders of the Company as on the record date, on proportionate basis, through Tender Offer.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">Property, Plant &amp; Equipment and other assets used in the Company’s business or segment liabilities contracted have not been identified to any of the reportable segments, as these assets and support services are used interchangeably between segments. Accordingly, no disclosure relating to total segment assets and liabilities has been made and capital employed has been presented.(Capital Employed-Rs. in Lakhs 243576.26)  n  nIn Turnkey Projects of the Company, margins do not accrue uniformly during the year. Hence, the financial performance of the segments can be discerned only on the basis of the figures of the full year.</in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock>
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