Set-off Non speculation business loss

can Non-speculation business loss be set off against casual income.
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Quick Summary
This discussion clarifies whether a non-speculation business loss can be offset against casual income. Generally, business losses can be adjusted against other business income. However, casual income, such as lottery winnings, cannot be used to offset losses from other income heads. Furthermore, speculative losses are strictly limited to being set off only against speculative profits.

Yes they can adjusted against income from business and proffession
Casual income vis-a-vis winnings from lottery gambling etc cannot be set-off against loss from any other heads of income. moreover speculative loss can be set-off against only speculative profit

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