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प्रश्न
A company receives a dividend of ₹ 2 Lakhs on its investment in other company’s shares. Will it be cash inflow from operating or investing activities?
अति संक्षिप्त उत्तर
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उत्तर
The company receiving the dividend is not a financial enterprise; hence, such income is considered a return on investment, not a part of its core operations. As per accounting standards, a dividend received is an investing activity for non-financing enterprises.
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