Computation of stcg on depreciable asset by power generation

HI , The below is computation for Short term capital gain to a depreciable asset other than power generation business, what would be computation for a depreciable asset by undertaking engaged in POWER GENERATION AND DISTRIBUTION

STCG Calculation for Depreciable Assets

The STCG in relation to a depreciable asset (other than a undertaking engaged in the business of generation or generation and distribution of power) is determined as under

1) Block of Asset ceases to exist

2) Block of Asset exists

HI,THE MAIN DIFFERENCE BETWEEN TREATMENT OF ASSETS IN CASE OF POWER GENERATION COMPARED TO OTHERS IS,THERE IS NO CONCEPT OF BLOCK OF ASSETS,EACH ASSETS IS TO BE TREATED AS BLOCK OF ASSETS,THATS WHY THERE IS A CONCEPT OF TERMINAL DEPRECIATION WHERE AS THIS IS NOT SO IN OTHER CASES

NOW U NEED TO KNOW

ACTUAL COST

SALE PRICE

WDV OF INDIVIDUAL ASSETS

SO IF SALE PRICE IS<ACTUAL COST,<W.D.V,

SALE PRICE                                                                                XXX

LESS:EXPENSES OF TRANSFER                                          XXX

LESS:W.D.V                                                                                 XXX

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TERMINAL DEPRECIATION=                                                  -XXX(WE SHOULD TREAT IT AS TERMINAL DEPRTECIATION)

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IN CASE SALE PRICE<ACTUAL COST,>W.D.V

SALE PRICE                                                                                XXX

LESS:EXPENSES ON TRANSFER                                         XXX

LESS:W.D.V                                                                                 XXX

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BUSINESS INCOME                                                                 +XXX

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IF SALE PRICE>W.D.V

SALE PRICE                                                                                XXX

LESS:EXP ON TRANSFER                                                       XXX

LESS:(INDEXED/ORIGINAL)COST OF ACQUISITION      XXX

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SHORT TERM/LONG TERM CAPITAL GAIN                            XXX

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