Year of b/f loss/ depreciation ?

[CA.BHUPENDRASHAH]

DCIT vs. Times Guaranty (ITAT Mumbai Special Bench)
 

Unabsorbed depreciation of AYs 1997-98 to 2001-02 not eligible for relief granted by amended s. 32(2) in AY 2002-03
Will this apply to speculation loss also ? [ 8 vs 4 years] 

[ddshah]

Several decisions offlate are surrisingly against the assessee