CTA Case No. 1985 (Decision)
RF.PUFIT.IC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY �� � l . '- � or � 0 0 r1 t 385
� ' c � � i . �'� r � ' �7 I ' 386
.. t .. , r r b 387
�1 ) 1 l r � � r .L ' � 3 8 8 .!�
.. I r r�- r .\ l tl to '*... '�' ' . ,4. 1:'. '�1� ~..-.� ., .... ' 1.. �; .
.. �1 ,l � ( r � ... � 390
-. . � �1 .. � � ' ... � l � 1 or !l' 0 0 �� � �� � � � �. � I� 391
-�- . .f i , ... . .... 392
. ') t' r "'" 1 i t. - � r. .. � 1 l� ( ' �.0 393
t r ... d 394
.. .c .. ' 1 1 y � � ,. l (} .... f 1 .. 395
''C I , C' - 1 ~� f (.. .. .�...�.>. 1� '.IJ�.'j~~". ,\. .r fl t1 c. t nn ' . f:l f ,fh), I t C'�~1 J (}f.' :i!J UrH.' 'fl. j 396
� �. .� 397
D~CIS 0 .... 'C . OA' � tV � t 9t! 5 1r.rtor only fr Oltl � of i �r 0 rn r~ort h tlt ~ a t.tgfi! ror e nt Cl tom n .. d. h� � o the nu Yt bu nd,. id e 0 pport h.i in irl �� tJ � ot uppl � h1l r s t h o .r h 1 to tn rt et th th _, c �~ eeno tit! n ~� 1 tter o.t u t 't. 1t. 1 1 --1- 398
D Cl IO l ... CTA S . � 1 5 I nco tor , ;r. ra � _ lj . a � ;t I :!11f The .co.rr ot .n�" _ of thi list h s neve,r "n con... - ti ony f Val nzu .1 t t m.ony :ts t onl ~ � - ~nc � ' $ s ' n t n qu tio (! rly was- t l. inv tion con- .t ' uet y ril $ 'li t tim.o y t l o.rthert 'otor is n 1 r ~ "o of t , ti r :r t purpo. "" � nd flimsy , nnt o s y unr tion of t h a~s s m~nt 1n qu stio � ~ thu. > - - j ct c po n nt 1 c.l 1 tha th .rn 'otors � n. olt . r of potit on r , as w~ll s in t h tot, l ~ount of 1o, ooo . oo, it iG no ell- s--t tle octr~ th�t co rmn s c� not b i ....o"" or coll e:tod td tht 'Ut tt . aggr m~nt. and eoaf o t y op th t J 7~r { ol eetor or ln t~rn .1 , v u~ v� . � 1-t r "'ity or s~ to To as , tal ~, G.R. los . ...- 12?5- 399 - ...-
' �.1 � <~ ...,.. :....o. . . �� � 400
More in CTA Decisions
- CTA Case No. 5288 (Decision)(CTA Case No. 5288)
- ULYSSES PALCONET CONSEBIDO v. HON. ANNA LEAH Y. TIONGSON - MENDOZA (Presiding Judge, Regional Trial Court Palawan - Branch 164) and COMMISSIONER OF INTERNAL REVENUE and the PEOPLE OF THE PHILIPPINES(CTA Case No. 10357)
- INTEL PHILIPPINES MANUFACTURING, INC. v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. EB 219)
- COMMISSIONER OF INTERNAL REVENUE v. GJM PHILS. MANUFACTURING, INC.(CTA Case No. EB 637)
- CPW PHILIPPINES, INC. v. THE COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 10665)
- COMMISSIONER OF INTERNAL REVENUE v. WIPRO PHILIPPINES, INC.(CTA Case No. EB 3040)
- PILIPINAS SHELL PETROLEUM CORPORATION v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 7421)
- COMMISSIONER OF INTERNAL REVENUE v. EXECUTIVE INTERNATIONAL MOVERS, INC.(CTA Case No. EB 2667)
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.