Capial Gain Or Business Expense How to Show

20 Cows purchased in 2001 sold in 2015 there is a loss of Rs. 350000 on selling of cows on winding of business. Assessee is doing dairy farming business. Queries is. 1. Capital Asset or not. 2. If capital asset then, long term or short term capital loss? it cant be taken in short term capital loss bcs holding period is 15 years. cant be taken in long term because it is such asset which is affected by inflation not specifically given in income tax about it. 3. If not capital asset then it can be termed as business loss. So how can we show it. It is not revenue expenditure so cant be claimed as business expense. 4. If it is capital expenditure then how to show in income tax return because it is not appreciable asset.