CTA Case No. 2152 (Decision)

REPURUC OF THE PHILIPP1NB8 Ct�CRT OF TAX APPEA~ QUEZON CITY 0 -- -""' ..... c. " � I . - - ..�- ." i �ton � 0 f 0 n �n � n l ~� 16 5

� ,. 2 ; �� ... t � on i 166

- �2 - � 1� 1 v ,. 167

12 - . .) ( � - .. � - (} 16 8

- i '' \ 169

- � -- �' 170

� -- . 171

.... 0 n� f � � l .J � u 1 r--l') I tv

- �O �' ub i l'� l 1 qo 1 al t - t ." ). 1 .... - � !� 173

I � -0 1 � � n in : 1 uj � c 1 0 �. �� 174

2 -- � 7' - 0' ' �

- - - � � ~~ 17 6

� � � � �