adjustment of profit on sale of fixed assets credited to profit anf loss in income tax return

There is a gain on sale of fixed assets credited to statement of profit and loss prepared as per companies act. However there is no profit on sale of fixed assets as per income tax act 1961.. So the question is where to show such adjustment of deduction of profit on sale of assets in income tax computation in income tax return. It has been observed that for loss on sale of assets there is a section 37 where it states that expenses DEBITED TO PROFIT AND LOSS NOT ALLOWABLE AS DEDUCTION BUT for profit on sale of assets there is no specific column in income tax return to allow for such deduction.. Can someone please guide where do such adjustment of this deduction of profit on sale of assets to be shown in income tax return and under which section.