CTA Case No. 1735 (Decision)

~EPU~LIC 0.1" THE PHILIPPINF.r COUR'I OF TAX APPE.AUI QUEZON CITY t ? . - ........... - ..... ' f - r t � 1 - t 1 1 ' 15 3 �

- �l � 1 � t. 1

- t ' ' ,. � i' 15 5

� 7 r� � 111 � t � - 1 � .. ) ( � � ' l t ' t r' I 156

� 17 " 1 t not ' c of th~ ~e c" si n. ;� 157

1?3"" or 1& tel'!'� d ~ion r �at 000 O.t. l;:, ~1;0Y0etf.t 1; otua1ly l';;. td:: ~ b., p t1t1on -r, e 0 n . 1- t:..21?3l., t . �cl ) ..., l~b\:1, ;;/;..: Ui �l� l u t t e lns �t:: oo,.. t)f� �::i, J nu...:r,v l~c , th.iii ~ at$ o..~. pf}ti t1 ner ..,. ..�J J ��1 i~;.~, ~� � OlJ.-�, t;t lfl Co~t t�~$ j>.,.. '*i..;,u. e '&ion �to el ... .r �tai~ tl:l'$ r - ent appeal. i' 15 8

l ' 3~� ., � �.. r r � ( e ntU.~.c tf4! � t {) t rr y c;], p ti- . .r ) ti 1 t r t.( s \3 ' l ':JJ, t r t. ' 1- ut.r.... rt l3t 1.59

�- �1 � 1 i- � r ) t � .n . .. 160 �

' lt 5 t ��� �� 1 .. c t r 161

' � 1735 ,21 � 0 1 th 1 It !fl t �p e ly t t t t ou f. 0 to � to r In � Tr 11$ � 11 ... n .. v. t G � "1os . ,,...,3, r;. 2~ l f 1'960.) ni� i~ bo te t r.t ( ctr1 t t~J !,. t on '�hat tb� l' S s� ()0... 0 . tt t ~ av ~ th~r.eor. 196~; \.: n- � '. 52 lU t.. .- :5 ... 'o 1 � t 6 ., a lit is 1 .t ' � c tlV C'. %!, 162

10 1 ...... ci ) 1 ' � - i' 163