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HITACHI GLOBAL STORAGE TECHNOLOGIES PHILIPPINES CORP. (formerly HITACHI COMPUTER PRODUCTS (ASIA) CORPORATION),</b> Petitioner vs. COMMISSIONER OF INTERNAL REVENUE Respondent.

Hitachi Global Storage Technologies Philippines, Corp, etc. vs. commissioner of Internal Revenue

G.R. No. 174212 | 2010-10-20



Republic of the Philippines
SUPREME COURT
Manila


SECOND DIVISION


G.R. No. 174212               October 20, 2010


HITACHI GLOBAL STORAGE TECHNOLOGIES PHILIPPINES CORP. (formerly HITACHI COMPUTER PRODUCTS (ASIA) CORPORATION), Petitioner

vs.

COMMISSIONER OF INTERNAL REVENUE Respondent.


D E C I S I O N


CARPIO, J.:


The Case


This is a petition for review1 of the 22 March 2006 Decision2 and 14 August 2006 Resolution3 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 54. The 22 March 2006 Decision affirmed the 9 March 2004 Decision4 and 9 December 2004 Resolution5 of the CTA First Division which denied petitioner...