How will I treat the lottery invoices shown on the bank statement as withdrawals.. there are some few shown as deposits as well.. is it a part of income to the business?

? Sounds like owners personal transactions to me, is this business a lottery agent? If so these items are part of the revenue and expenses of the business, otherwise...

Is this payments to the lottery commission or payments from them?

You can't claim gambling as a expense on a business unless you are a professional gambler

It might be unhelpfull but allowing us to see the context would assist us in helping you