CTA Case No. 249 (Decision)

El'UllLIC OF TilE PHILIPPINEI COU.H.T OF TAX APPEALS MANilA e�t1t!on r . - - v r su c. o� . � 249 ~E a L l'b -- -- --- � ~ x� - - � ~ - pon � - Dc 1N Thi pp� l fr a c ' on f the s- ondent Coli ct r of ntc n a in f Q , th � t ~t on r Huporto o !llo h u f d 1 f ie ~ c , �~ :) t surch r e nd co lty for tho l� r nt lo lo C ty n f r r by cc tp t ight (8} tnor ch ldren to support , cr v d i � n� co ol 1 d a f! pond c e l �� t. � 1 51, e eo t X return . : h 4 (p. 2, frt ah 6 , .11. 9 . 1 ' expense cf fell (r��u�u���)���� ����������� ����� �������������� 0 pens �������

� r. .. � :<.9 - 3- d--f 1 .cy nee tax, sure r g nd co - !I Q J1 ~' � pro 1 � n l y f .r � t X ye r 19 ro ' follo ur n ���� �������������������� �� ���������� � ���� ���� �� This ce ' nt. OUit \.. � � �������� pon nt' th not n . y r po. d nt (. 2 , co h ) rr v d t ft r d 9 to n n P t�t � n r ' t X r turn t ollo n t n ������ � o, � � � � � � �� � ������ d ������������ Tot 1 � � � � � � � � � � � � � 0t of n rl ct tn unt f d by p t t X nh t hus v n 1 ~ , unt f 3 , 2. 9;:>. u st ted .I)U t, r t ct t t� f pt t G0 l hc t "'CUn tl src H\ c pen 1 y, ul tt unc ur � i culc ntion c tn - po nt cone hat p t n r, 0 1 ht ( ) inor ch 1 ,.. n � n i ot l :r on 1 ex ptio n cc rd !� 11 co. c d d 0 t f t Y. ~ ., 0 he ct o. appl c 1 c

� � f t 01 n of f c � eap n that t t on r n - ��1�� of � 100 gos� pro uced ls is p � 1- clare his � d , a\reord n ta ion of x� 1c1ency io � t tlontr cla o un ~ c;l � gr alas of OS d no ovudac l41l: penses. 23

c.,.. r"' z � 249 r -- o pro, � incorr c.tn ~s of h c.l ha un eel ~o h S grC!.8 1 o.. p figo t- t on r t f hot h u ht osn ... ... fry in pr11, � t t .r t f 10 . 00 r thou- aand. or tot 1 of 710. 00J h t t ...,..,. ~ tr nsport th fr loc � ht , o n 1 o. 1 h� o 6. ...o. t ot l c t to h t r II r � only ' ur i d� ot r of nc lt v t f. n ld onl �t 1. 0; tt 0 el g c t t {) or nt r ul r fit or t e n dr n t t hpon ot ll � e ' enc t no ff 0 p:r t ot cr t ./ v nc ~uc t ed on th re ult t b � 0 fry. " f pt r to Octob 1' & n � ut .r n fr 9 . 00 0 11. t � on h of per tho nd. 0 ff rt n � st t t fr, f pril o 1 cc pt d flclently sta l sh � 1 � f ct ��

tl. ne.r y f t re to itt a fy epte ror t ,.1 � n c y It ry c � t � ve 25

to t e i all ' a portlo o xp n of 21. r. , t to justi �� � ...n th � point. t tloner ou c: aion 1 th t of re�ponclen !1, - HI " aft ot 1 fry ,fo~ tf .... 26 :!J..

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