cta_decision CTA Case No. 16931693 1969-08-29

CTA Case No. 1693 (Decision)

~EPUBU:� 011' THE PHILIPPIN~ COUR'I' OF TAX APPE'A.L& ~EZON 011,. � r ' � - - - - - ~ ~ ~ ~ r- ?, '' ' l d 1 0 2 5 0...

(a) 1 () � ls; (. } ; ( ) nt . t c '(f1) 61. :i lends; () f)

{l ' Cl . H O~' - C~ CAS �. '!tJ., 1693 3 J.... 9. 2..., < 1 . t 7 � �S'l!. ���� . . . . . . . �� � � � � �� 1, .9 .~� 3 ��� �.c n .t g . . . . . . . urn 0 k- � � t� .. ����� ��� ��� � � � � � � � � � � � � � ������ � � � � � � � ; 7,397 - 1 ~.: � a dit � n- 282

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u ,.ctll m ... C 7.. CA:,g 0.. 169 ? tion of' ts p o iv On t ntat1o "'* r u u.II .... . s.,.~.on c s �ft t .._, ., R-r.hiblt � (t.rtiol-..s o! I - ol cor �at1 of an Jua d 1o t ! . tlo,.,.ine '* ~ ro~, to wit. 1� " e o he � t'or 1 a fo . a1 oo t - th o p ition r r tn .. o th r .sp "!. lh h .r. or not p � tl t1o'l~r 1 s liable f )f' r ~ s1 1li: t m: - nalty ro 1-e .. 'a l t .~r f')f n tbr. otal t~.n (}f ' 4-C . 00 or ...... 195i! to 1955'� 'ln I' fl n ~- putn h t .~1 tot�. �� in bt)th t :c hl � an nnn-tax15 ~1 n v.ratton � 'lbe in �O � e.r .v choo . r ex t f incl'l tax I �.1 . fl hfll f rro~ i t pron r if'IS ~nd :!~v - � In th. 0 "'' ~ t t 19S"' of ts t ab'\ 1.n 0 .r t �L 1. .r 1 52 n ti 01 Jlfl d i l l s -1xa 1 .

. DP.C!oiCm - C . CA::.,.�J 1H . 16~� 3 0 ..,h in t llo i c t.r~ t i ' ,. n nde t d l l o , hQ ver, h ion of oo r. d:i~ 4�Ul~! om sh r�1n � in t lloc - n t _r tiv . X n t r ou d t h n the istr t io 0 na r� 1 1- lo ble b si.. Xn t: ey not inou red 1n 'c rryin� on cy tr or bu 1 ithin t la �1ol'l of S ction C( J 1) 0 1t1on r tor h qu tion. 'rh prov a.ion of h R n Co d a11n on �d d etib 11 ty ,r o 1n of r � s r l nt. to t 1 ti r, pro 1 follo t o. (l ,. l tt t� t, wo 1 lU� 0 p'; iz t .r r -l.r 00 pr d nt t t1 c 1 wi llo d ror �d bu in � !rt 57

169,3 ut (2) " rdi ary en ~ n c s.~ ~ y rr, U i th 't xabl 1' , t� u .o�. t � or 11 . ~:tal Inc A'U' � 25'. t>, 19 2 fr \ ill / cJ\d.t d y b for ' ng r a 11' ."ent . bold hat p t!.ti. M�l" ail 0 sta lJ.Sh by co�~1l t ro ttl'< l rec~ipt 0 . i nt. re a:ld div1d~. q1 c jit t eo th cerryin n of ;rt ad~ or busi� 0 a .o a:r _n th d duct,. 11ty of t:h t�tioncr ,_., � how sold an � r :u.t ~ s te! i s ~cnr1t fl..S, how ! m-ad .oi 1. . Gt nd lh�ir'ther it on ultAd br k~ s, 111� Vf!\', t C"l")t ot- �t. tis� cnl s -::rvlet"'s . i!e!t :r :t sl r.Pin t n , f.l.t.M.t of :its ot:ivit1. . 1 r� rtiei '-'ti .n , 1f' ~�ny , dl o or in' i ot, i 0 r pore tio!l;.; ~here it ..ad . .o ~ . n ffeet, ther- 1 0l ,u� any ind o.... ion of' a bu~ n(!Jss-llk- ! '.. oe. ""1 ... J.J ,..._ .n s . .. ", e\_ .,tt;:.. , 37 1. � is to ht n l t. in- V(�$t lt 'f)-Or f .. 0 r i.tr b y , .t haS i.th �t" to nG ~ the r i �s of � n 1n tm t b ri er nr 268

� 16 3 ~. 1 (' 1 1.! r t () w. 1 t ily 1n t dy t c f. t nt ,. � ol.l or cl r c l h lp, d c 1- ' ':. _ t 1 ly qu rod et ~11 err �. .ti y on � r tl t r. 0 0 fioi l 1 p it t il d d a n n.:r .1 n � .s d 1. bl nu ai h s u 269

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- 16 3 1 .. � n �1"' 1 .. 0 ir e 1 1 �� tt �� . r on � t 1 0 iJ r 1 h1

�1 1 � l .y 1 �) , � � � ) .) � � ' 1 7, f 282

. .... '" 1 14 ' 1. 1 T � . c (} t. � � t -� fr 1 1 1,6 . 'J th 1 � t r 1, ' �1 10 0 1957, 0' h r If 1 ' 16 1 ( ' 19::/'" 1 ~ .... . ... � � � c 263

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