CTA Case No. 2261 (Decision)

REPURCTC OF THF. PHILIPPiN ES COURT OF TAX APPEALS QUEZON CITY � I1 AI C itT � � CA ~ !1 � 2 " 1 1 ....n JAL 287

D CI I . � c � 2 61 1 1 n1 11 288

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