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Efren I. Plana vs. Court of Tax Appeals, et al.

HON. EFREN I. PLANA, in his capacity as Commissioner of Internal Revenue, petitioner, vs. COURT OF TAX APPEALS and ENGINEERING DEVELOPMENT CORPORATION OF THE PHILIPPINES, respondents.

G.R. No. L-52018 | 1990-02-23

D E C I S I O N


REGALADO, J.:

Private respondent Engineering Development Corporation (EDCORP, for short) is a domestic corporation duly organized under existing laws. Among others, it is authorized to render "general scientific, engineering and technological services in all the various branches thereof including but not limited to evaluation, appraisal, market studies, project reports, management, consultation, construction supervision, training and/or engagement in any work or plan." This may involve civil works projects, including roads and highways, bridges, ports and harbors, airfields and airports, building, land development,...