query related to 115BBD

Say an Indian company receives dividend from non subsidiary foreign co. in which it has 30% stake. Now under section 115 BBD the Indian co. is required to pay 15% additional tax on the dividend income. Also it cannot claim any deduction from this dividend income like dividend collection charges etc. My question is that whether ineligibility to claim any expenses against dividend is applicable only for calculation of additional tax or whether it is applicable for normal tax calculation also. As in, whether the co. can reduce dividend collection charges from the dividend when shown under the head other sources?