CTA Case No. 1881 (Decision)
REPCRf.TC OF THE PHILTPP1.~E8 ('1 \l, U I (lF TA.X APPBAL8, QUEZON CITY � - e,: � � 1 CO .I'SIO - -,. CI I ,..,. al y et ti I ~-r-I sl a L G vic � f (. d 11n 1 1' 1t' n � ti s, 1 a s 1Q5,- 60 1 6 -1 l p f ,. e 0 t 1 1 ais nd r ut. h r -t d r t �.. 107 I
I ' �l l - 10 8
�1 l - 3- 109
�1 l -- . .. .� � � 6 � � � � .�. p � � � � �� � � � � t ���� �� � �� � � � � �� � �� � � ����� � � � � �� � � � � � ve a d1 1- it, rt � t a 1- t, l) t l 3 1 ; th � c � 110
'I 1 111
�1 1 - ... 6 � � � w t 11 � �� t r � �t tt � l t l ,. Tb 11 � t .. is, 1 t ti t ale l" t t e 1 at h { t 1t 1 ,. 9�35 112
o. lJ 81 - 7- �� 1 -� � �� ����� �� � 3, 7 � It- 3 110. 2 � 1l �I)
.1 ... ?1 .68. i '1 I}
- "1 - ... 30 I v f s1 t � i ~ 11 st 0 t t. i ) s ., ( . 9- ? I t 11 f t1 ' � h .... i I .., t 115
�1 1 -- p � 1 lls r it �I �rt - tb 1t t i� h& 1 t rt1 1 st 1 th1 e)? I t t v t - t � r1 1 ~t tt s t v fact � t his ( h 1" ,,~
-I l1 - - 1 ... �l I ) t b t tale t r 1t �I 11 ta.... l t � it e t t1 ' the e t_ ts e )t r 9 1 t1 1- 1 e r1 t ei t Ji ~r r u ts a - su eet t 3 !! It 1 ell- et 1 1 Wt r ft' r -e it r vi e r that .�fl' st v s ( e ~11all b t ed t~ th e as r is rti 1 � I 1 l 1 1 :tv 1 t 1 t 11 i tb rt 1. 1$1 t1v bo y uld v 0 n~ th ' !> r se �e oe t r -t r s f. r 1 ut:tl t hioh 1 tr tiel ., � 1 c1 t hr 1 t 1 t1 t 0 r.ml �( l l1 il ., ln � v... . Gi- ,,"(
�l A - 1 ... 1 18
'; � l 1. -13- .~ lt t i� t er � al is- th t1w 111 ,. v a 1'1 o:r the � i s i a 1 ep 11 � 1612, 1 t t r1 l 1; ~6 de s elli r at tiole� rat t1o t i th1 t tat i the t ao.c �� � ' 1 11 � 1612 dl s � � 1 ct .........,........ 1 s hi e tiale , are � t :). 6 ot1 s� thi 1 gisl t1v )I") 1 .1 9
': o. l 81 - 14 - e 1 ly, etiti er h l b all w t duct the t t 1 eo t f t� rt a e r1 ni s ti 1 te rt r 1t � f " t eir . s llin ri e . art r t :xe � t 30 ec s er s ti l s � Th d1 all t th r r th t ,. a t � t ac � hi a ie1e 7 les t X ~e t r1 1960-1961 1 t t f 11, 29 .o ., 3, 654. 01, �respecti v l. � a ai t peti- ti r I ter I 1 d Ga rv1 I ., ca t t s ., t t r fi i t a y r te t t 1 . t he r 11 v- al s t in thi c 1 fi l y ar. 1 1 . Oct b r 1 1 1959 t er Ot 196 � . 2. Oct er 1, 1960 t t ber o, l 61. It s 1 0 t b r 6 1 1966 d r 1'fe by 0 t r2 c., � 128 p . 30 ) . de the pr _vi io r th 3(A) th litral v � tb tu tg tX r br th the t . d t r n ai . Jl f ch 0 t � ,.A> 120
c �1 1 .. 1 .. 121
� -l - t � ti 1t � I l t � t t' ( rf ) 1 1c 1 1) ai o al � � ,. r "'+ 1 77. I ,v
Want an analysis of this document?
Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.