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Mindanao II Geothermal Partnership vs. Commissioner of Internal Revenue (CIR)

MINDANAO II GEOTHERMAL PARTNERSHIP, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent. x - - - - - - - - - - - - - - - - - - - - - - - x MINDANAO I GEOTHERMAL PARTNERSHIP, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 193301 and G.R. No. 194637 | 2013-03-11

SECOND DIVISION
D E C I S I O N
 
CARPIO, J.:
 
G.R. No. 193301 is a petition for review1 assailing the Decision2 promulgated on 10 March 2010 as well as the Resolution3 promulgated on 28 July 2010 by the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB No. 513. The CTA En Banc affirmed the 22 September 2008 Decision4 as well as the 26 June 2009 Amended Decision5 of the First Division of the Court of Tax Appeals (CTA First Division) in CTA Case Nos. 7227, 7287, and 7317. The CTA First Division denied Mindanao II Geothermal Partnership’s (Mindanao II) claims for refund or tax credit for the first...