CTA Case No. 2415 (Decision)
REPUBt.TC OF THE PHTLIPPI~E8 COC RT OF TAX APPEALS QUEZON CITY , .c . ,. ?~ 15 � / I \J '") - X - ... -- . f;' - r ' .1. r it 0 -t ; -1 0 c � !' 12 3
l C:L 10.. ... Ct ..As�. � ..) 5 2 'ly ... t 1. '11 , tl1 r n- d t' ' bl I !' r< 1 C1' tl f' '
3 ~:r hun tn favl")r nf h ion fo r c~m d r.t~o .t Jd -c1sior pr�Y ng () ._, , _, ~' 1C'')'.:...). th CcJ:!ll!}i ..don .it" J! ,t,.stom a .r{:f0d~1'�d ~~c1sion ~. fJ m-� 1ng th ('; t.n {,ell"' ttl Cu 't .. s t'Hl ., b!� y 23, 1971, .t 1tio��u�1;:r iltt - �.oti.on f'or r .eons1d r ~ 'ti ;rl . " . id si n, '11. ~h r;o ion H3, 1:7?. t<~t:~ e ! id c "l~-' r c v,.,d by a, p t1tlonAr on tay 1C,17' '&".' � X 1 2 5 !.�
ur c :r t; th bl� G cj.,. r '\ e� r i I .. f. ~ .l // ',i\'l tt 'l l r\ � v. c ~ � 0 s b r1en h �� t r u e in . 0 :� 126
D~Cl~I.d - C'l' CAS , l~O . 2~1 5 th<" . hi ,l /, , h I' tj 't: - 1 'id !.eeasp1 () tr t>spor es . J :r t'i!'Jh a �tat th ' c&n Ci:Il- tt n hluo ll til t�lgti.t'. ttf'!.S a ..'" not sal tPd r . s onl;rl .c. t th t . t'o wh~n !.Ct:!f.l$ ~ wan ipprcht"..,n i'l by tb l t . ort ;�i stat(' that ~'. h d pr riot !$lY ~id"ned fl. r,obo n t tc> E... lo� 'bl-- . Q ,nl ci"n!'.ett r-: to 'bA lor:dod r.. n ~-h~ V(:!1.'10l � on tlte ; g 1 c1 � st1o:: th tr bl.n ,; r.a,l, c1~ >~tA '1 ' tes , �:.,:p i lllv~ a lHff~t"P� t v1.ew ecn- s: .r .nf th ��tt~ndlilnt o1 roum! tnncem �;f t~. t1. easo . on �s in qu,.,.s :to 9 "' ' ' .v n aJ r t! for h .. 127
(.T~G 1 :~a 0 + ..., CTfi Cf~,'\1.F, N(; . ~ 1 S 6 cargo iL1.c..h ' ' .., cone lt!d in th~ busf .~ � ~b n th~ ca r. ...... ttJ n to con.1. � t of blu . seal ciga r .tt s .1 tt at o bt1 lo.u( l':' on hi... v 1 i e . � .r t noultl r. t."' bo l ! r. i .~ S ction 2530( k) cf th ., �.H�iff 8Llt us .oms Ccd.$ it 1' . :. fact of nb j. g ti d ft)l' tn~ orvnyc nea (: t , 9e ~� NT: t I ir 128
Dc 7 1. l w0 h t . (; t (' � Ci , . 1" 5,197'�. c ~c 129
More in CTA Decisions
- CTA Case No. 6051 (Decision)(CTA Case No. 6051)
- BANCO DE ORO UNIVERSAL BANK v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. EB 138)
- HALLIBURTON WORLDWIDE LIMITED - PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 10139)
- CTA Case No. 2981 (Decision)(CTA Case No. 2981)
- AEON CREDIT SERVICE (PHILIPPINES), INC., v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 10373)
- COMMISSIONER OF INTERNAL REVENUE v. SILANG WATER DISTRICT (Consolidated with CTA En Banc Case No. 368)(CTA Case No. EB 366)
- COMMISSIONER OF INTERNAL REVENUE v. KUDOS MARKETING CORPORATION(CTA Case No. EB 176)
- PHILIPPINE BANK OF COMMUNICATIONS v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 7915)
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.