can interst income be setoff against trading and speculation

a company assessee incurred trading and speculation loss in the current year in shares transcations. To protect its funds from the uncertainty and volatility, the comapny invested funds in f.d. and gave as loans to other companies resulting in interest income. can such trading and speculation losses can be set off against the interest income? intention behind investing and making loans was only to avoid further losses in such volatile and uncertain market.