Transactions in commodity exchange to be treated non speculative w.e.f. 01-04-2006

Held by ITAT Mumbai in ITA 2742/2011 in case of Arnav Akshay Mehta on 12-09-2012
ITAT held that s.43(5)(d) to apply retrospectively w.e.f. even if MCX recognized  on 22-5-2009
The issue that 43(5)(d) applies to securities and not commodities not dealt in the case