CTA Case No. 2182 (Decision)
'i~I"'U ~t.lC OF THE PHILIPPl.NKa COURT OF TAX APPE.4.UJ QUEZON mn ... � .o � . c.._ OI :� f 31 �
i':. . c -2' i t '\tl .it:iJt .� I r�l.... r , J ~. l se a~ t 1.ha ;1 a���,. c ~:,. es . � -p .r� . .I' � I, 1~ 'u - ~1 '132
- 0 2. �'-' " b. thf.f s 3 � l~ 1. t 'Ce~ ! ( ) n 11 pt. .f..�. tt ....., I<! 1. 1~ 1 '1 ;.; i � -*i:i ... ..<..' c) ' .u r ' l.o~. th \.I.Uject ra L � ..::.:: ->.1.;1. J.J.� v ....r .i. ' .�iC.� .L~ ::s (1: 1c ce I u . ;; I bu c.r��� o.�: 1 0 jU. 8 'il 1 r c. .~.. . Cl' s ... ...., tel:ts t;r� ... l a c e 133
coi 1 �. ti!, ;u f et l t 0 p- io . e J. . lQ. b ' c �t 1 ~ ' 1 a tu- a ty o. lG;* . I t s~ 1 � clat� d by pet1t � ' ner t At y , a'"' cla1Q.e ) u - P r graph � .., t ut� .. ts s t ~' . i- tially a �U.nw:.. Cl.ll. 1 ' ~d u �e r 1 tu~a ... u~ h o ~ r nuL �rt ~ , �uri.ri .tmt r . r s '.ao � r t ..Le et- .o.Ll J p ,. a tt" Ctt. l l / .L ey r 1 lly 4110 e lc: ts, t~lw t t~'l .:-~~ ar sr:1u 1 tt 0 VOle ~ .I..inn f 4 1ca 1 t u. l i ct .r1 l e ' .r. z tL t all . ;~
t "" nl ., r ~ c . as Ol r-ic u o~� that c l til!. '' f,tc t e J�iJ.'f "�o.. is _o 'tO ;:; n .....~ th e rt c 4 ' L '.t- . BL<i'- �o..., is�" ou rul .a 1 � :.�ticles ') ' n pt lll � ~e:;t. ..r i..i Ol.l:/ (- �tu. t ' . ) ln '.".".. :.Lti .e.r the OJ~ ,...f.' "tt e. ' e(,;r. a i.�y r JuO#ticc ' ~u oru ry 13 ) ..,f '� o ' Ct.. ct s ~ot.1. w: I' sec ticn l '1U s.cu u b� c,. . ssit1 .. nlt -,1.0 t:rlp _ 7 � Ut'-p ra r _p �� ll t J �, � .' I" Vl'� c':... . <.a:urt ' .....,......,...~_ ..,.t Ulty i ' b $! vti L� t 1e Q inicn ~ of ttl , worth Jl"l .1... ~ of tH,tic 1 io1.. IU e:t !JCCt e n � 31� ( ) o:t. t.hi:l :;: �.~J�� f � nd c he I a lu u �le le ~ ti. . e t S J . t . l ill . ;;;; du i r e;> a(.;/.1G �e t ion. 14-vt t1_. Cod ... to 1 ru:u ci GSi ';/ tsl,;1cles . t a o;_;ecro ,, 13 5
6 i.ha 1' 4 l i it 0. 22 !l X 5''J � j rt. r c l' ls net $ y mentl- { 0. i l~ ' th - tt o~ .ii, 60 1 lJl j ( 'Ctl1! .... ar v.� . rti l i (! ..' .. . ti J. upo . .p 1:. t 0 ....t. J.l ~ oral tu . l 1u~� l l uic t " y ttl 1 f' Co DSit.J � 1. ro 0 eet 'tl ~ . cl f C't;i. the f tu arr c t. t.~e lu. n sla b,y p ti ivi:rJ 8 oulu iJI:. appr .. l st.i all . e J.1H \ � 'I -. v.3 , a w an h J ~.:r~ , ~ 't~l. ' p no. . c 136
- v� 'I I: era u 0 e l. i :u r ~i) {.A ri a 't !;tUL �. 0, nt .t ~ a �t a t, n t.l St..ld � .~ �t.l .... t.i;.; �a '� o...~ v '' e~ o.. ~ �i ul., t l~?l � i' 137
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.