Cited Laws
TL;DR — Ruling
WHEREFORE, in view of all the foregoing, petitioner's claim for refund is hereby partially GRANTED. Respondent is hereby ORDERED to REFUND, or in the alternative, to ISSUE a tax credit certificate in favor of the petitioner the amounts of P45,574.63 and P135,906.48, representing overpaid income tax for the years 1993 and 1994, respectively.
WHEREFORE, in view of all the foregoing, petitioner's claim for refund is hereby partially GRANTED. Respondent is hereby ORDERED to REFUND, or in the alternative, to ISSUE a tax credit certificate in favor of the petitioner the amounts of P45,574.63 and P135,906.48, representing overpaid income tax for the years 1993 and 1994, respectively. SO ORDERED.
G.R. No. 164050 - MERCURY DRUG CORPORATION, VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 164050 -
CaseG.R. No. 117254 - COMMISSIONER OF INTERNAL REVENUE, VS. COURT OF APPEALS, COURT OF TAX APPEALS, AND BANK OF THE PHILIPPINE ISLANDS AS LIQUIDATOR OF PARAMOUNT ACCEPTANCE CORPORATION.D E C I S I O N - Supreme Court E-Library
G.R. No. 117254 -
CaseG.R. No. 143672 - COMMISSIONER OF INTERNAL REVENUE, VS. GENERAL FOODS (PHILS.), INC..
G.R. No. 143672 -