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Commissioner of Internal Revenue Vs. Eastern Telecommunications Philippines, Inc.

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus EASTERN TELECOMMUNICATIONS PHILIPPINES, INC., Respondent.

G.R. No. 163835 | 2010-07-07

D E C I S I O N


BRION, J.:

Through a petition for review on certiorari,[1] petitioner Commissioner of Internal Revenue (CIR) seeks to set aside the decision dated October 1, 2003[2] and the resolution dated May 26, 2004[3] of the Court of Appeals (CA) in CA G.R. SP No. 61157. The assailed CA rulings affirmed the decision dated July 17, 2000[4] of the Court of Tax Appeals (CTA) in CTA Case No. 5551, partially granting respondent Eastern Telecommunications Philippines, Inc.'s (Eastern's) claim for refund of unapplied input tax from its purchase and importation of capital goods.

THE FACTUAL ANTECEDENTS

Eastern is a domestic corporation...