Sec. 260A of Income Tax Act, 1961—Appeal—Appeal to High Court - Transactions which were prematurely cancelled, cannot be considered as business transaction and it is to be considered as speculative transaction, thus, we are inclined to remit the issue back to the file of the Assessing Officer for fresh consideration - CAPRICORN FOOD PRODUCTS INDIA LTD. V/s ASSTT. CIT - [2020] 427 ITR 120 (MAD)