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Applied Food Ingedients Co., Inc. Vs. Commissioner of Internal Revenue

APPLIED FOOD INGREDIENTS COMPANY, INC., Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 184266 | 2013-11-11

FIRST DIVISION
 
DECISION
 
SERENO, CJ:
 
This is a Petition for Review on Certiorari1 under Rule 45 of the 1997 Rules of Civil Procedure filed by Applied Food Ingredients, Company, Inc. (petitioner). The Petition assails the DeCision2 dated 4 June 2008 and Resolution3 dated 26 August 2008 of the Court of Tax Appeals En Bane (CTA En Bane) in C.TA. EB No. 359. The assailed Decision and Resolution affirmed the Decision4 dated 13 June 2007 and Resolution5 dated 16 January 2008 rendered by the CTA First Division in C.TA. Case No. 6513 which denied petitioner's claim for the issuance of a tax...