Not sure if you have already received a part complete answer to this question but let me now give you full answer and hope my computer works properly this time!!
I assume that you refer to a company receiving a dividend from an associated company?
Dividends received by a company are NOT taxable but are usually included within the calculation of FII which is added to TTP to derive Augmented Profit,
This is where the difference arises as dividends received from associated companies are EXCLUDED from the FII calculation.