CTA Case No. 1930 (Decision)
't~ 'UMLIC OF THE PHILIPPINFJI COURT OF TAX A:PPEA.L& QUEZON CITY - -� �1 ... - ... - - - - ... l� 0 t 1 , � � ' () t �398
t . 93 l 11 C ) c ot tlt r ()e 0 at ly, � he Coll 1nJ.� r 1ve .. th 1 �� � 1 c) .. c "an r Cu t � c' ' ; 10 ln th e �ntime, i,.ioner w1 a ltt t . hiptn f <!!1 ( ) n � b .rn~ r~d c1 on ti eo � o o 1 th ~vrr 1 .......,,.,._._l � ~ . h lt 19 � n '3 ~ , 1 , tb ta �t ,ti �ut ll .. 1 o b r olv 1n � hi �e . l..a " 1 f 00 00 1 0 1� He� '1 l� B. t!o 1 ~ and 5~1 o�f th T'aritt n t s- t C t U!>O hlc i t1o:n o �t tiD
m a c 't' o 4\1 ~hall tn no ca �..n ~ ol1, n <! tJr �l �4t'.l"'~ nf" Gr f>ntr;,r of tb .ssolt e~c �pt by e~ � etna of mtmd... t1\Pni' bjr tit~ "a ~t .r,. con !en~ C<:f D.. ~.ent thelile9f nnder oat h1l:..ar'D!2.&df:ttt!a~c~ h d ' to th e onr nt . nf.�. stt :t1lat , t:e.r tb tnvoi . &..i~Jd/or entttJ ~t-,1)1!, en 1 por.tat!OB have Oel!ttl 1"4� e$i'O'e4 ana reco.rae :U~ t'be off't.e ot . h~ � t-td ~e,, no .endv.ent ~f the _� � ifeet sh 11 be allowed� exc�pt .en t t ' �� oJ:IY1ot) that ~ �Ol~:ri ~l enor or enr otll$� � ,~Jor�pancy baa� bG � n eomtllttted ln the pr�p!U'; tion o:r tb~ ltl�!l fpst, lit-. th�ont � nv ts-audulen 1n .ent, d11J(!OV tr'l or � t coul n t b i"f'* b~ n t~ !J:p t f!ti 1 . tt r exf.tll11n&t1�en or th �1 p l"tat1o . bat bt11 � ;Q eompl~tett .._. 400
/ \. 1 0 t\ 1 rr $ 1. <',0 f on ;a w n 401
cVl!ClcSlIDll o. 9 I t I t tt ry � ~ () - t \ ...,.. 'to Ii C-od �� of l t r 1t \1 11 � 1. rovi- ions. (Zle i �� l � �� c � � 11 ) t 1, lUll 2, "9. ) 402
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.� � 13 t g t 1 408
�1 pv.,..,..�""- f th t ne!'� .inet f 408
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