COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD versus HYDERABAD ELECTRIC SUPPLY (HESCO), HYDERABAD
Section 235 (1), 235 (2) and the first Schedule (Part IV) Interpretation of section 235 of the Income Tax Ordinance, 2001 The question before the High Court on the difference between the electricity consumption bill and the electricity consolidation bill was whether advance. Was the income tax or not? Only the electricity consumption charges or the total amount of electricity bills charged should be deducted, only that the difference between the electricity consumption bill and the total electricity bill and advance income tax is obtained on the basis of electricity usage only. Had to go Of which the electricity consumption was charged, and therefore the total electricity bill, which included excise duty, income tax, and general sales tax, was required to receive advance tax at certain rates in Part IV of the first schedule of income. Was not related to the objectives. Tax Ordinance, 2001 There was no confusion or controversy between Sections 235 (1) and 235 (2) of the Income Tax Ordinance 2001, which were to be read in harmony and not in isolation.
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