Capital gain vs income from other sources

This query is : Resolved 

23 November 2014 X sold capital asset to Y, for less consideration than SDV. what is tax treatment on both?

23 November 2014 the difference between the consideration and SDV is added to the capital gains for the seller and to income of other sources for buyer

23 November 2014 the difference between the consideration and SDV is added to the capital gains for the seller and to income of other sources for buyer

23 November 2014 the difference between the consideration and SDV is added to the capital gains for the seller and to income of other sources for buyer


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