Please note that 15000 shares were held by XY Ltd on 31/3/2009, hence dividend received on thathem is an income, hence taken in the interest column. On June 1 again 5000 shares were bought for Rs.100000. Obviously this purchase price of Rs.100000 includes payment of dividend which XY will receive. Rightfully the dividend belongs to the previous owner of these shares. That is why that dividend was added by the previous owner in the cost of shares. Hence dividend received for share, purchased on June 1, 2009 is not treated as an income but used to reduce the cost of shares.