Cwhen evaluating financial statements of any client from lending perspective , how will one analyse the impact of deferred tax liability ?

Simply it will be treated as current liability and will be accounted for when calculating current ratio. It is also a sourse of cash inflow

Current ratios to get spiked as the same will be amortized over a period of time.

A deferred tax liability occurs when taxable income is smaller than the income reported on the income statements. This is a result of the accounting difference of certain income and expense accounts. This is only a temporary difference. The most common reason behind deferred tax liability is the use of different depreciation methods for financial reporting and those for tax purposes.

It is for the lender to classify the way it pleases. It may accept the cash flows based on deferred tax liability as and when it is due.

In India, in many states, for new industrial units, Sales Tax was deferred for7 years.