unabsorbed depreciation - Carry forward - When there is a change in constitution

[vyakul]

I understand that the unabsorbed depreciation could be carry forward in definite. It is not barred under section 79 (Section 79 bars only business losses). I was told  there is a SC case in this "Subhulaxmi mills" vs"CIT". Can someone provide the detailed judgement?
Thanks
sathya