cta_decision CTA Case No. 19851985 1972-12-27

CTA Case No. 1985 (Decision)

RF.PUFIT.IC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY �� � l . '- � or � 0 0 r1 t 385

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. ') t' r "'" 1 i t. - � r. .. � 1 l� ( ' �.0 393

t r ... d 394

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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 - ...-

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