Where assessee was denied set-off of brought forward losses of a demerged unit under section 72A on pretext that it was not sold as a going concern and did not satisfy demerger defined under section 2(19AA), it would be incongruous to construe sub-clause (vi) of section 2(19AA) as to mean a running unit and, therefore, impugned denial of benefit of section 72A was unjustified (AY.2007 -08 )