The issue revolves around the setting-off of unabsorbed depreciation against income other than the profits and gains arising out of business or profession; here, interest income from deposits in banks the unabsorbed depreciation as on 1st April, 1997 can be set-off against the income from any head for the immediate assessment year following 1st April, 1997 would be 1997-98; relating to the previous year 1996-97. On a reading of the order it is clear that the SLP was dismissed, a reservation was made; which in effect clarifies the position as declared by the High Court. We answer the question for the asst. yr. 1997-98 in favour of the assessee and against the Revenue and that framed for the asst. yr. 1998-99 in favour of the Revenue and against the assessee