Section 32(2) of the Income-tax Act, 1961 – Depreciation – Carry forward and set off of unabsorbed depreciation – Assessment year 1965- 66 – Whether for availing benefit under section 32(2) it is necessary that business carried on in ‘following previous year’ be same as business as was carried on in preceding previous year – Held, no – Whether assets which earned depreciation in preceding year have to exist and continue to be used for business in following year – Held, no – Whether in order to avail benefit under section 32(2) it is necessary that some business must be carried on by assessee in following years and unabsorbed depreciation could be carried forward and set off against income under other heads – Held, no