Unabsorbed depreciation

Please respond:

In the Previous year 2010-11 the partners of a firm purchased windmills in their individual capacity and claimed depreciation at 80% in their individual returns.After claiming depreciation, partners incurred loss and resulted in unabsorbed depreciation. In the beginning of the next year, the windmills were sold to a company as the partners discontinued windmill business. The query is whether the partners can set off unabsorbed depreciation with other income in the year of sale of windmill, since it is in the nature of discontinued business.

thanks...