Business loss, unabsorbed depreciation and fd interest

Profit before Tax as per PL                                     (300)

Add: Depreciation as per Companies Act 1956     28

Add: Bad Debt                                                               3

                                                                                       (269)

Less: Income from FD with bank                            57

Less: Depreciation as per IT Act                            43

Income from Business                                           (369)

Income from other sources                                      57

GTI/TI                                                                         (312)

Tax payable                                                               NIL

In this computation unabsorbed depreciation = 43. Is it correct to conclude that this unabsorbed depreciation is adjusted with other sources income or out of business loss (other than UD) 326, 57 is adjusted.

Please comment.