Assessee suffered loss in respect of trading in derivatives and adjusted same with its normal business income.  Assessing Officer held that loss was on account of speculative business transaction and did not allow claim of assessee to adjust loss with its normal business income. Since transaction in respect of derivatives, as inserted in proviso (d) to section 43(5), would not be a speculative transaction in view of judgment of Supreme Court in case of Snowtex Investment Ltd. v. PCIT (2019) 265 Taxman 3/414 ITR 227 (SC), Assessing Officer is  directed to allow claim of assessee to set off loss against its normal business income. (AY. 2013-14)