Gambling Income Tax Treatment

Amish Maknojia (Student) (505 Points)

14 July 2019  
one of my client has Income from Salary, Capital Gain from Property, STCL from shares and Gambling Income.
Question is:
he has earned some profit in Gambling on which tax is deducted, and he made losses too in Gambling in later months
Now can the income from gambling be shown as Net of Profit less Losses?
He earned a profit of 300000 and made losses of 125000, so what is the income to be reported?
is it 3000000 or 175000 (300000-125000).
please assist