Cited Laws
TL;DR — Ruling
WHEREFORE , the petition is GRANTED . The Decision and Resolution of the Court of Tax Appeals En Banc in CTA EB No. 746 are REVERSED and SET ASIDE . This case is hereby REMANDED to the CTA First Division for further proceedings and a determination of whether the claims of petitioner for refund or tax credit of unutilized input value-added tax are valid.
WHEREFORE , the petition is GRANTED . The Decision and Resolution of the Court of Tax Appeals En Banc in CTA EB No. 746 are REVERSED and SET ASIDE . This case is hereby REMANDED to the CTA First Division for further proceedings and a determination of whether the claims of petitioner for refund or tax credit of unutilized input value-added tax are valid. SO ORDERED.
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
G.R. No. 151413 -
CaseG.R. No. 171307 - J.R.A. PHILIPPINES, INC., VS. COMMISSIONER OF INTERNAL REVENUE.R E S O L U T I O N - Supreme Court E-Library
G.R. No. 171307 -
CaseG.R. NO. 148512 - COMMISSIONER OF INTERNAL REVENUE, VS. CENTRAL LUZON DRUG CORPORATION.DECISION - Supreme Court E-Library
G.R. NO. 148512 -