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JurisprudenceG.R. No. 227121 -

G.R. No. 227121 - COMMISSIONER OF INTERNAL REVENUE, VS. THE HONGKONG SHANGHAI BANKING CORPORATION LIMITED — PHILIPPINE BRANCH.

En Banc

Cited Laws

RA 235RA 714,RA 290,RA 56,RA 160,
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TL;DR — Ruling

WHEREFORE , premises considered, the instant Petition is DENIED . The Decision dated May 17, 2016 and Resolution dated September 9, 2016 of the Court of Tax Appeals en banc in CTA EB Case No. 1257 are hereby AFFIRMED . SO ORDERED.

Decision

Ruling

Accordingly, the Court finds no reason to reverse the findings of the CTA EB and uphold the validity of the CIR's assessment against respondent. WHEREFORE , premises considered, the instant Petition is DENIED . The Decision dated May 17, 2016 and Resolution dated September 9, 2016 of the Court of Tax Appeals en banc in CTA EB Case No. 1257 are hereby AFFIRMED . SO ORDERED.

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