Appeal is dismissed; and
Bench: P.S.DINESH KUMAR,UMESH M ADIGA
1(i) of Section 115JB of the Act is unambiguous and includes the brought forward or unabsorbed depreciation whichever is less as per the books of accounts to be set off. 9. We have carefully considered the rival contentions and perused the records. 2 (2009) 27 SOT 0152 - 5 - ITA No. 329 of 2017 10. Reg - question No.1: Assessee