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Commissioner of Internal Revenue vs. Court of Tax Appeals, et al.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. THE COURT OF TAX APPEALS and AVECILLA BUILDING CORPORATION, respondents.

G.R. No. L-42394 | 1985-01-17

D E C I S I O N


Gutierrez, Jr., J.:

This is a petition to review on certiorari the decision of the Court of Tax Appeals which ruled that respondent Avecilla Building Corporation was not, during the period in question, an independent contractor within the meaning of Section 191 of the National Internal Revenue Code as amended, with respect to its business of furnishing technical services in the construction of buildings. The respondent court ruled that Avecilla is not subject to the contractor's tax and ordered herein petitioner to refund to the respondent corporation the P8,201.69 it had paid as taxes.

Private respondent is a domestic...