What is the profit of sales of shares

as per income tax or as per AS-13

i want in words which normal humanbeing understand 

coming to your question:

How can you sold 100 out of 200, when acquired only 100 shares?

is there any bonus shares in 1:1 proportion.

or

Is the there any opening shares or missing info?

Check your question?

purchase of shares of  A company dt 02.02.2016 qty 100 @ 200 and sales of 50 out of 100 as on 31.03.2017 @ 210/- 

how to book profit on this  kindly show this working in excel also

thanks in advance 

Sale Proceeds (50shares X Rs. 210)  = 10,500

Less: Cost of investment

                        (50 shares X Rs. 200)  = 10,000

Profit on sale of shares                                500                                                                 

Thanks

god bless