Rules relating to set-off of unabsorbed depreciation???

It is mentioned that unabsorbed depreciation can be set-off against any other income other than income chargeable under the head salries.

now my doubt is whether it can be set-off against winnings from lotteries, crossword puzzles etc..??? as these incomes are taxable irrespective of the income levels of the concerned assesse, are they elgible for giving relaxation against unabsorbed depreciation????

it is no where mentioned that they can not be used for setting off losses or even unabsorbed can not be set-off against that incomes....

so can we set-off or consider it as a laccunae????