JurisprudenceG.R. No. 159490 -

G.R. No. 159490 - ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, vs. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library

Cited Laws

RA 161,RA 55,RA 436,RA 118RA 573,

TL;DR — Ruling

WHEREFORE, in the light of all the foregoing, [Atlas’] claim for issuance of tax credit certificate or refund of value-added taxes for the first quarter of 1993 is hereby DENIED for insufficiency of evidence. No pronouncement as to costs. SO ORDERED.

Decision

Ruling

WHEREFORE, in the light of all the foregoing, [Atlas] claim for issuance of tax credit certificate or refund of value-added taxes for the first quarter of 1993 is hereby DENIED for insufficiency of evidence. No pronouncement as to costs. SO ORDERED.

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