The Assessing Officer disallowed the assessee’s claim of brought forward losses and unabsorbed depreciation. But the Commissioner (Appeals) allowed the ground of the assessee and directed the Assessing Officer to grant the benefit of brought forward losses and unabsorbed depreciation. Tribunal held that in case the assessee had legally and rightfully claimed the set off of unabsorbed business loss and unabsorbed depreciation loss and the returns for the years in which such loss was shown had been filed on the due dates under section 139(1) of the Act then the assessee deserved to get the benefit of set-off. Matter remanded. (AY.2012-13, 2014-15)