JurisprudenceG.R. No. 151413 -

G.R. No. 151413 - CAGAYAN VALLEY DRUG CORPORATION, vs. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library

Cited Laws

RA 605,RA 7432,RA 176RA 11,RA 101,RA 126,RA 7432RA 9282RA 240,RA 211,RA 414RA 159RA 8424

TL;DR — Ruling

WHEREFORE , the petition is GRANTED . The August 31, 2000 CA Resolution in CA-G.R. SP No.

Decision

Ruling

WHEREFORE , the petition is GRANTED . The August 31, 2000 CA Resolution in CA-G.R. SP No. 59778 is ANNULLED and SET ASIDE . The April 26, 2000 CTA Decision in C.T.A. Case No. 5581 dismissing petitioners claim for tax credit is accordingly REVERSED AND SET ASIDE . The Commissioner of Internal Revenue is ORDERED to issue a Tax Credit Certificate in the name of petitioner in the amount of PhP 123,083. No costs. SO ORDERED.

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