Answer
Always true
Work Step by Step
If either a or b are negative, $abs(a/b)$ will have a negative number inside of the absolute value sign. The absolute value of a negative number is -1*the negative number (a positive number).
$abs(a)/abs(b)$, assuming either a or b are negative, would have either a positive number divided by a negative number or a negative number divided by a positive number (within the absolute value signs). After finding the absolute value of a and b, we would have a positive number.