set off of current year depreciation

1. As per sec 71(2A) where in case of a loss under the head "PGBP" then such loss shall be set it off against any heads of income other than "Salaries" 
2. Keeping the above conditions in mind the question is whether unabsorbed depreciation can be treated as a business loss and the same can be set it off against any heads of income...? 
3. Unabsorbed depreciation is nothing but a loss in the form of depreciation and it is called as unabsorbed because to give a very specific name to its nature of the loss. It will still be considered as loss and the treatment will remain the same. 
4. To answer your question current year loss can be dealt in the same way as unabsorbed depreciation. 
Please correct me if the above interpretation has an alternative view.