Income assessable under capital gains can be brought under capital gains only it cannot be assessed under the residuary head as income. (AY.2012-13)
Jayneer infrapower & Multiventures (P.) Ltd. v. DCIT (2019) 176 ITD 15/ 200 TTJ 179 (Mum.)(Trib.)
S. 56 : Income from other sources–Capital gains-Income chargeable under specific head cannot be assessed under residuary head as income from other sources. [S. 45, 47(iii)]