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Philippine Bank of Communications (PBCOM) vs. Commissioner of Internal Revenue (CIR) 302 SCRA 241

PHILIPPINE BANK OF COMMUNICATIONS, petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, COURT OF TAX APPEALS and COURT OF APPEALS, respondents.

G.R. No. 112024 | 1999-01-28

D E C I S I O N

QUISUMBING, J.:

This petition for review assails the Resolution1 [Penned by Associate Justice Isaali S. Isnani and concurred in by Associate Justice Nathanael P. De Pano, Jr. and Associate Justice Corona Ibay Somera; rollo, pp. 101-104.] of the Court of Appeals dated September 22, 1993, affirming the Decision2 [Penned by Ernesto D. Acosta, Presiding Judge, concurred in by Associate Judge Manuel K. Gruba and Associate Judge Ramon O. De Veyra; rollo, pp. 33-47.] and Resolution3 [Rollo, pp. 70-73.] of the Court of Tax Appeals which denied the claims of the petitioner for tax refund and tax credits, and disposing as...