unabsorbed depn. cannot be set off against salary income.......... as it is also a business loss..... it can be set off against any other head of income except salary....

yes,

you can not adjust/sett off  unabsorbed depreciation with salary income

Unabsorbed Depreciation is an exception to the rule that business losses cannot be set off against salary income.

It can definitely be set off against salary income.This is a very debatable topic as 90% of the people are mistaken about this concept.

please give the relevant section.