Held that with regard to brought forward book loss in computation of income under section 115JB, Explanation 1(i) of section 115JB made it clear that the amount of loss brought forward or unabsorbed depreciation whichever was less according to the books of account must be permitted to be set off. In view of unambiguous language employed in the statute, no exception could be taken with the Tribunal’s order confirming the order of the Commissioner (Appeals) holding that the assessee was entitled to claim set off. (AY.2010-11)