Can unabsorbed depreciation be set off against salary income?.
Section 71(2A) restricts loss under the head business or profession to be set off against salary income.
The question is, Does this loss includes unabsorbed depreciation?
I also like to bring few section that provides a preferential treatment for unabsorbed depreciation
Section 79 - Unabsorbed depreciation to be carried forward whereas the business loss is prohibited to be carried forward
Section 80 - In case of belated return, the limitation to file on due date relates only to business loss and not for unabsorb depreciation.
can the similar benefit also be provided for setting off the unabsorbed depreciation against salary income?
I also append the extract of section 72 and 71(2A) .
The wording in section 72
(1) Where for any assessment year, the net result of the computation under the head "Profits and gains of business or profession" is a loss to the assessee, not being a loss sustained in a speculation business, and such loss cannot be or is not wholly set off against income under any head of income in accordance with the provisions of section 71,
is similar to
The wording in section 71(2A)
(2A) Notwithstanding anything contained in sub-section (1) or sub-section (2), where in respect of any assessment year, the net result of the computation under the head “Profits and gains of business or profession” is a loss and the assessee has income assessable under the head “Salaries”, the assessee shall not be entitled to have such loss set off against such income
Both provide for " Under the head Profits and gains of business or profession".
Hence to conclude
If the benefit is given u/s 79 and also for 80, Why cannot the same benefit be extended for this section 71 (2A)
Pls respond with your views.

Regards
Sathya
vyakul@gmail.com