Unabsorbed Depreciation Can Be Carried Forward u/s 153A, Governed by Section 32(2), Not Limited by Section 80.

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....Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the limitation of sec 80 but it is governed u/s 32(2)....