Assessee claimed loss on account of trading in derivatives. Assessing Officer disallowed set off of loss by treating derivative transaction as speculative transaction. CIT(A)) up held the order of the AO. On appeal issue  is restored to Assessing Officer to specifically examine whether derivatives had been dealt with by assessee and whether such derivatives were transacted through recognised stock exchange as defined in section 43(5)(d) and  further, if in both years, transactions carried out by assessee were found in order in terms of section 43(5)(d) and 43(5)(e), same was to be treated as normal business transactions and not as speculative transaction.  Tribunal also set aside addition on account of unsecured loan to Assessing Officer for re-adjudication and verification as to financial capacity of creditor and whether creditor company had filed(AY.2015-16, 2016-17)