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JurisprudenceG.R. No. 188497 -

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

En Banc

Cited Laws

RA 160,RA 8184,RA 100RA 442,RA 771,RA 147,RA 154,RA 639RA 402RA 141RA 217RA 76,RA 203RA 436,RA 61,RA 104,RA 1056RA 214,RA 150,
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TL;DR — Ruling

WHEREFORE , the petition for review on certiorari is GRANTED . The Decision dated March 25, 2009 and Resolution dated June 24, 2009 of the Court of Tax Appeals En Banc in CTA EB No. 415 are hereby REVERSED and SET ASIDE . The claims for tax refund or credit filed by respondent Pilipinas Shell Petroleum Corporation are DENIED for lack of basis.

Decision

Ruling

WHEREFORE , the petition for review on certiorari is GRANTED . The Decision dated March 25, 2009 and Resolution dated June 24, 2009 of the Court of Tax Appeals En Banc in CTA EB No. 415 are hereby REVERSED and SET ASIDE . The claims for tax refund or credit filed by respondent Pilipinas Shell Petroleum Corporation are DENIED for lack of basis. No pronouncement as to costs. SO ORDERED.

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