CTA Case No. 1277 (Decision)

.... u�;t"u flLIC OP THE PBILIPPl'Nl I COUR'r OF TcAX . A,pp~LI ~- , , tit o r �v . 1277 ... �..;,1.u' ,, po e 1 or th ..... 1 on r1 n � ol' ln. e 1tlon � ... ~- 1.1t1 i r t flO { - y � ur 1'1;;7 in t~. nt o� ncy 1 eo ~ tax f')t> t Q ,., no l , ,. . 0 t fret , 1 1 nc:t" tion or... n1 ar ' d._~ liS . ;m,. rer:r 1- i pines ., � tt g rAl -he t,. he ,v re ... I 1p . 1. t l bu 1n ss .H1 ['. J n .~ - ll !t t ..a n nt1nu1n:- cor- n lt1n !'ro� ,r} d ion of t 0 J"'�pan- o.t" ion , '1 . � , h ';~,..;�1ict -,_ :.abu~hi.K .l ~ c uo ~ 1 n 1~ -i- �� 5' ' �r1 � +-i "" )t'pO tt n . � . ' CtlO .l 1, -;h.~ 1 J '>t n ti ioncr i ts b r i t ,, , 0 �ltgutior s , .. llabilltl ~� o , t' aoo~o 1 et-~ oro 149

12"17 tion , includ!.n.~ t. ml j ~et �rl tQr ~n7 th-e ut~~r 1n p � ... ti io fo:r t-G �i $1\!1 � .a hi 1 f ic.�~and Cl'm h ._.n .f, .tsn~, t. ~~ � .a ttQ:r, on J ne 29, 1917 , filoo. it income tms: :r turt tor tt..$ .�1e!o-l ye~r end.a;l As.rt:h 31 , 1957, r~J;~Ol'ting t 1erftin tb u of "'5at-4,Hld,l;93 Zt.S g_rcsc fr lght �t.Wen , de� t-i.V~ tl t!1e Phil:tppinas ana 6, 0 :.., .. 0 cs .he amount or 1aao e tax. dlle ttu~reon. . .r,.fter ~~rift<h..ltio 0. th ai � rntur :. , .raspondent as G$f; gu..~.n �t petl t i ner on J ne 1 ~ , 196~ tioieno t . eo ta:x: fi. y~a" 1~57 ttl~ � tr~Oilnt of 31 , 33:1. 44, inc usi>~a of:' 1ott:~r,?st, 'f':or tl e period �frorw J� t'J 20 1 1;.151 to Ju G llt, 1962.. :~ ~ �� ~;: iei ne as.sess:...~nt 1~ t.1 o r~Stllt of (J;} t�,..&~ 1. el ... ion ol.' th rof1t :t-t;allz d fr r.1 tiHt �al� of p tion... r� !U:ed ~so1 t.r� bretta U' :r1n t.1 t;��l�l 1 f ill"' 1951 ln th~ -~ nLttt or '�29,32~f,2 ~ ~ p rt or t o:rl� �a ions , t 1. rwlst.l known oZ~-~ . -ettGnue tn"'U.lations ... <".t� , an ( , b~ diS-� .llowao ~ vf 'tho Stlffl Oi' 22, 9 ,6� J , 1.'4$.,' a, pres nting 1 ~1t�c:;elltM'lOOUt 1� yl'llant v1hie u e COit~t.)e:ny el 1 a part of 1 ts wcn..l. xpens s .. ' , .n,'J.l9l;l2 ~ t1t1en ~ co 1t � ted t.h~ mrora... - set:..ent, t 1 t ~:tootes c en1-eCi t,y res >('m~- is �,t a t~d eept13!:n1 � ~ ~+ , 1962.. He c ~ 160

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