Wrong or double taxation - ICDS VIII

Query regarding ICDS viii:-     We have say 2 scrips of 1-1 shares each...   both purchased at say Rs 100 ..    basket value Rs 200.           At 31st March 22 market price of scrip A becomes 500 and scrip B becomes say Rs 50.  My basket NRV becomes 550.       I cfd values at whichever lower  i.e. Rs 100 foŕ scrip A and Rs 50 for scip B total rupees 150 as per ICDS LOSS OF RS 50 IS NOT ALLOWED... because NRV of basket value is higher ..        Now in next year say I sell scrip B (op bfd value is 50) at say Rs 95 only ... so I have actually made a loss of Rs 5 but my books will show the false profit of Rs 45 and will pay tax on Rs 45.. ... ...??? What's is my position... ..? Should I pay tax on Rs 45 while actually I have incurred a loss of Rs5.. can you please clarify... ??