CTA Case No. 2636 (Decision)

I' I REPUHr.iC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY �f - 1' '� .t �� � - - . - . - - ,. -- -- ... � � � u � � � � 1 � s 0 - 1y t 13

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-. ' 2 0{ ) of T 1ff OJa . c � r �si o. 34, tb la � " �� f . th li.'e- �� ~ ,ooo.c .� 1 1973. h� ~ll ct f � d 1 9 ' k� ?l4lyin ...ar l) t ov nme ~ fo~ v1cl nafl (g) 1 n ut po 1 fi v1 ott i 1 a 6 eon$id ri .9 th t h esse n ha no o.riou c r1 u;gled � pp i ssion ;e of cu t ii ' e: i, 197 � - i. . r due � ho

�ity n ot e l l valu � 1 ion :.~:, n s fl w1 h r a 11d t' cld n, 1974. t fil~ 1 tic 2 � 1 7!1, 1s � no jux1 di ti � pi e it lfoS file .n � 1, t1 1�1 l t e ptti ion fo , � 974 or y h. $ ,...Q:U .t<'! c �ib d � y � ct o 11 o No. l l � o hi c rt it e h o .lo 1 91 l :r: o.r not ni o juri nt ") he or te d c o. \e pen nt conte nd"' that this ';curt het n . j ~i ic ion to ak cornizanc oft e ~&In ince t � d cislon of th C 1 s�on o C et s d d r t : 7� 197 , � as .rec i v d by !' 17

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