I run a proprietary Business. Fixed Assets include Motor Car Block 3 Cars, WDV Rs. 30,00,000/-. I propose to sell one Car on, 30/11/2022 at Rs. 50,00,000/-, the other two cars are to continue, on 31/01/2023 I propse to buy another car at Rs. 100,00,000. Question -does the motor car block cease to exist on 30/11/22 , am I liable to Capital Gains.