Cited Laws
TL;DR — Ruling
WHEREFORE, the Petition for Review on Certiorari is GRANTED. The July 15, 2013 Decision and December 18, 2013 Resolution of the Court of Tax Appeals En Banc in CTA EB No. 876 are SET ASIDE. Respondent's claim for refund is DENIED.
WHEREFORE, the Petition for Review on Certiorari is GRANTED. The July 15, 2013 Decision and December 18, 2013 Resolution of the Court of Tax Appeals En Banc in CTA EB No. 876 are SET ASIDE. Respondent's claim for refund is DENIED. SO ORDERED.
G.R. No. 188497 - COMMISSIONER OF INTERNAL REVENUE, VS. PILIPINAS SHELL PETROLEUM CORPORATION.D E C I S I O N - Supreme Court E-Library
G.R. No. 188497 -
CaseG.R. No. 227121 - COMMISSIONER OF INTERNAL REVENUE, VS. THE HONGKONG SHANGHAI BANKING CORPORATION LIMITED — PHILIPPINE BRANCH.
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CaseG.R. No. 234445 - COMMISSIONER OF INTERNAL REVENUE, VS. DEUTSCHE KNOWLEDGE SERVICES PTE. LTD..D E C I S I O N - Supreme Court E-Library
G.R. No. 234445 -