Income Taxes (Tables)

12 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes and Equity in Net Earnings of Equity Method Investees

The components of income before income taxes and equity in net earnings of equity method investees are as follows:

	2011			2012			2013
	US$			US$			US$
– Domestic		(4,870,380	)		(6,422,577	)		(7,177,897	)
– Foreign		(898,648	)		(973,378	)		(4,371,884	)
Loss before income taxes and equity in net loss of equity method investee		(5,769,028	)		(7,395,955	)		(11,549,781	)
Current income tax (benefit) expense		17,279			65,555			(33,248	)

Reconciliation of Estimated Income Tax Expense at Indian Statutory Income Tax Rate to Income Tax Expense

The reconciliation of estimated income tax expense at Indian statutory income tax rate to income tax expense reported in the statements of comprehensive loss is as follows:

	2011			2012			2013
	US$			US$			US$
Loss before income taxes and equity in net loss of equity method investee		(5,769,028	)		(7,395,955	)		(11,549,781	)
Indian statutory income tax rate		33.218	%		32.445	%		32.445	%
Expected income tax expense (benefit)		(1,916,356	)		(2,399,618	)		(3,747,327	)
Tax effect of:–
Adjustments to reconcile expected income tax expense to reported income tax expense:
Employee stock-based compensation		185,741			298,428			245,313
Valuation allowance recognised during the year		1,805,725			2,337,757			3,060,830
Goodwill Impairment		—			—			648,900
Tax in foreign jurisdictions		(26,208	)		(52,715	)		(142,710	)
Earnings (loss) of equity method investees		(260,996	)		(69,995	)		27,354
Others		229,373			(48,302	)		(125,608	)
Income tax (benefit) expense		17,279			65,555			(33,248	)

Tax Effects of Significant Temporary Differences Resulting in Deferred Tax Assets and Liabilities

The tax effects of significant temporary differences that resulted in deferred tax assets and liabilities are as follows:

	As of March 31,
	2012			2013
	US$			US$
Net operating loss carry forwards		4,659,466			7,062,788
Depreciation and amortization		4,052,339			4,358,969
Allowances for doubtful accounts receivables		1,091,749			343,500
Employee benefits		290,111			322,573
Minimum alternate tax credit		334,636			314,764
Loss of equity method investees		354,926			270,527
Gross deferred tax assets		10,783,227			12,673,121
Valuation allowance		(10,783,227	)		(12,673,121	)
Deferred tax assets		—			—
Deferred tax liability:
Intangible assets		244,429			185,982
Net Deferred tax liability		244,429			185,982

Movements in Valuation Allowance

Movements in valuation allowance:

	As of March 31,
	2012			2013
	US$			US$
Balance as at beginning of the year		10,375,601			10,783,227
Valuation allowance recognised during the year		2,337,757			3,060,830
Expired net operating carry forward losses		(1,071,323	)		(811,255	)
Reduction on account of unrecognized tax benefit		4,036			5,010
Effect of currency translation		(862,844	)		(364,691	)
Balance as at end of the year		10,783,227			12,673,121

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits during the fiscal years ended March 31, 2012 and 2013 is as follows:

	2012			2013
	US$			US$
Unrecognized tax benefits balance at beginning of the year		32,442			21,224
Gross decrease for tax positions of prior years		(7,090	)		(14,483	)
Effect of currency translation		(4,128	)		(1,260	)
Unrecognized tax benefits balance at end of the year		21,224			5,481