Loss b/f as per books and unabsorbed depreciation

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Noufal.P (Querist)
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15 December 2014 YEAR 2012
NET PROFIT AS P/L a/c(AFTER DEPRECIATION)= (1012106)
DEPRECIATION DEBITED TO P/L a/c = 208409

YEAR 2013
NET PROFIT AS P/L a/c(AFTER DEPRECIATION) = (748470)
DEPRECIATION DEBITED TO P/L a/c =1242251

WHAT IS LOSS B/F AS PER BOOKS AND UNABSORBED DEPRECIATION AS PER BOOKS FOR THE YEAR 2013-14 FOR MAT COMPUTATION?

Rupesh Jain

Rupesh Jain (Expert)
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15 December 2014 u deprecation 208409+493781=702190

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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15 December 2014 Year 2012
Business Loss before depreciation - 8,03,697
Depreciation as per books - 2,08,409
Least being depreciation, Rs. 2,08,409 can be considered in 2013-14 for MAT calculation.

Year 2013
BusinessPROFIT before depreciation- 4,93,781
Depreciation as per books - 12,42,251
Can't consider since there is no business loss

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Noufal.P

Noufal.P (Querist)
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15 December 2014 Which is the amount to be consider for MAT Computation ?.
is 2,08,409 or 7,02,190 ?

And give the base and provision of taking this computation