Back

Comm. Of Internal Revenue vs. Air India, etal.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. AIR INDIA and THE COURT OF TAX APPEALS, respondents.

G.R. No. 72443 | 1988-01-29

D E C I S I O N


GANCAYCO, J.:

This is a Petition which seeks the review of a Decision of the Court of Tax Appeals.

The private respondent Air India is a foreign corporation organized under the laws of India. It is not licensed to do business in the Philippines as an international carrier. Its airplanes do not operate within Philippine territory nor service passengers embarking from Philippine ports. The firm is represented in the Philippines by its general sales agent, Philippine AirLines, Inc., a corporate entity duly organized under the laws of the Philippines. Air India sells airplane tickets in the Philippine through this agent....