CTA Case No. 2149 (Decision)
& ... Hf-:1'1 ~\1,YC OF TilE PllTLIPP!:'<ES �7 CoL: H 1' OF TAX APPEALS QUEZON CITY ~IDY w � , t ; . T.A. Ct\ � ~14 .v .r , s - J. C: r L ~t,s-l:;v -- - - - ond � X . - .. ... .... ... ... t. l. hJ. 1 n f h c 0 f yl t r on f .a.n<: l t 7 . ,;7 -s n� r po a i n in h' n c UI n n i 1h at 1 f 1, � n J' l 5, co �let 0' c 1y n lt ... ni ni h 7, a ing x. n Jn � n tho c jc c ni tX 'ti 11 1 ., ec on lt in J.a\o c. ~ ' i n r f i<; nc in Xn u, v ..) 7 . ';)7 � ';,.), (p 2 ~"'"'j' l '
u -~ ..... - - n r t d Jun "~ � 1 7 , p titi n rot n� u 0 cou i Y r on p p a1 �ni 0 t n ly 1 � n o. 7 � un � n y ~o. l 7 f r J:i 1 0 th r , r. .r d ci . l. - iss in a % l ac 0 dlC c 0 on h id .I t ad y t n rn y .I I lt d y1� 7� on n r r"' d y u0 'h 7. 7, - iciency c arnin s n i t on r y r c i t of , h t X ul .nf .IC d ht u ovi y 1t rc v y iti n 0u 0 J1 , ~ 1 7 , h in n a p a t � 1 9. n �17 � n d . die on , is 0 c0 11 n no y t r f n1 ci on on 0s f i � n ov � b r .)!�~ . 7 3
u -- ... - ... 2 t l 7 � hi c % nie "'h i ,o .on, nol i.ng th L n of y � l'.J7 . �' ..ci on n � i i ot ( OI a - t � .tin t n y of . C"' 0 io .t' p 0 h8 n~l v nu n � un l f 11 :.tl.n;) con i lOft; i of 'tl die . n n, t sol l. u n it of th"s C"' l v. 'th P' iti n�r -h uld b subj ct to h -.I e t � on h 1p01:t d ai.r condi io ing - i 1 n r in q u un 1 �o c 1 0 1c in t .. pw:su-.n 0 'c. ion 1. i .r lation to s .c i n lL..J , of th � ti do Q u I+ h.- n 0 ,,, c. 0 i �n p h
... 1 n nt I -i in a y 1v v c- c- 1 , lO c n c y X i � 0 l l' fo y i n h ot u c u - cn c- 0 i � v c
- ... �ar enthe tic lly. i~.o ' y * cn 1a rom the pr: vis � n oZ c l o, . "n ject . n. t .th artie co~~en i X 3 ~ �h icl �u jec�;;. 0 h a X n ~ Ia Vt'.nc. sal 5 na 1 cti n �0 l 6 o. the ev nu "o� (: � J.h :ra ' of ax .r w e s .e altho ~ h i . i b e cl y on la �d cost \ 1�""hou ... r.1a.t1~ -u � l otn X: .t .. icl n ;.n sec ions lt.4, n l o..., a c nsi e.:c ~ o d n.;ry rtic . \''hicl J::e s1. s.>je ca 0 7~ unwBI S-ction lS Cod � Sine ...... ~ oi �C ndit:c in, un't , an ~ndustr chin .ry� sr l ~ chin xy l i ot x un cr : ctions l 4 � l 5 an t ai � eo 1 itJ.on n unl j.s s c� i �- , i 0 c nclu � � .a j ct to' th 7 com ~nsatiog tax una�r _ c :t n 190 in J:E' io 0 J c �ion 1 6 t h (. ~ud J. tl i. na:r1 s �t >0 n~ h y nn � v .rt l s;.il . �� U$"' yi c 1 co e ecific langu o� i!l 76 1I
... 6 - . T f � ir t �J ar .a c- b of t:i. l ds I Su 1 l d t . coll ct only on very cb r . ... i ila to, t her �no rt t tX y l) p ic - .to in m n y e sold, , ~ en t x -eo by nu:f ac .t er x r uc r; x X n !h c n'-4 eel. 1v le- l p v sion~ � {c) \ir� � l oCCen rd. � ' i.t�c mut on� n � � J.th u ny ccpt o s ion ~ .n y h 8l al. �conch. r xl nd J: 5- � the 0 t l 9 l .ro� .� s n. n � pee� f y:~.n "'UC u i '~co; , u s . e ... c. .ruci 9 i:r� ondltJ.on rs. . � .1. h �t ay 10 l�~ v � d in-e.ro~ l 9� �o 9i 1"(; Q brief 1 � sto.ry cf l . X vi ion . Tt h L9 ! no- f i 0 c ssify lJ 1 '-" ,f i c di 0 i ng . :<1 77
.. t i�luxur� c 1 of T a n�l 1 ... u � c. 0 l ..a1r� ci �l .e s ri no of . ' ( 1 l' ) ... i ., O.t ble. ck i (l ny h U�COI 1 i n .r. �nl wi 1 t on l - c Latar. ; ongse s s t c;i . e �t ( � t h- 2. 19 ). Tb. in th d l c� of c i p 1 n "' e s s 1 t �. ed t~ .... u .ti u ) l l -condi i .ni equ'p� . n u l. iz . ni e� .. . t 1 june r � shoul stat c 0 t rn n 9 E� u1.pmen and ~l ply y. -�.a an c -� ... 7" .J I n in na y " � Th rn 1 �v � Jun ... ~ . 97. r th . .rt d �C n 1 10nin , nit p .t Ol: ce .t,: .� .ri f t us n co :.t
� -- (c) n r c -c0 h c y c y y� � c 11 c. h � � ~r-c t nl ,, .� 79
- - .. n s nu � y - Ai l � 0 n l i i n ni s .r v c or �/ .. 0 ch f r cn l, 'I 80 I '
- ... 1 v Th h u - �n n n- nu c � ' 0 � 0 (' u 0 h.t.ch t nc l ai c c� � y 0 c c � h � ;> 81
... - ll - i~ 82
- 1 i ic �X � � � � 7 ... c �� . � 0 ) I' ... 0 � � c zon ��i t y � J 1 y l 1� { 'iP ;, 83 '
More in CTA Decisions
- ROYAL CARIBBEAN CRUISES, LTD., under the name RCL REGIONAL OPERATING HEADQUARTERS v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 10508)
- TOENEC PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 8653)
- SOUTH ENTERTAINMENT GALLERY, INC. v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 8286)
- COCA-COLA BOTTLERS PHILIPPINES, INC., v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. EB 1100)
- COMMISSIONER OF INTERNAL REVENUE, v. BAHAY BONDS 2 SPECIAL PURPOSE TRUST, administered by Land Bank of the Philippines through its Trust Banking Group(CTA Case No. EB 2142)
- CTA Case No. 4130 (Decision)(CTA Case No. 4130)
- GOODYEAR PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. EB 104)
- ACCUDATA RESEARCH SERVICES, INC. v. THE COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 9910)
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.