Dismissing the appeal of the Revenue the Court held that proviso to s. 10(38) cannot be read in the reverse to mean that if the gains are not included as book profits under S.. 115JB, the same are liable to be included as income for the purposes of assessment to tax under the normal provisions, notwithstanding that the gains are required to be excluded from income chargeable to tax under s. 10(38). (AY.2015-16)