What value will be taxable or add in income

I had a car. I sold that before 2 months and before 2 years & in Earlier AY I claimed depriciation & show earning with hire with that.but from 2 years I niether claim depriciation nor show hire income.& before 2 years ago my car wdv is 60000/-.now before 2 month I sold that 75000/-. What will be tax on it or on which value will consider of my income or loss.or no value will consider as income or loss or full value i.e. 75000/- will transfer in my capital. guide me

check here.. they explain it in simple way..  http://finotax.com/income-tax/info/taxable-income