Set off depreciation loss in case of change in shareholding pattern of company

Is it possible to set off depreciation loss of a company incurred in prior years when there is a change in shareholding pattern of the company during current financial year? It is found that as per section 79 of Income tax act,the loss incurred in prior years can be set off in current year only if not less than 51 %of shareholders remain the same.Is the same provision applicable to depreciation loss u/s 32(2)