- When using modulo to access an array cyclically. (You might get lucky that your language allows using negative numbers to index from the back. In that case, both conventions work.) - When lowering the resolution of integers. If you round to zero, you get strange artifacts around zero, because -b+1, ..., -1, 0, 1, ..., b-1 all go to zero when dividing by b. That's 2b-1 numbers. For every other integer k, there are only b numbers (namely bk, bk+1, ..., bk+b-1).
I have never seen a case where truncation was the right thing to do. (When dealing with integers. Floats are different, of course, but they are not what this is about.)