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The Hong Kong and Shanghai Banking Corporation Limited-Philippine Branches Vs. Commssioner of Internal Revenue/The Hong Kong and Shanghai Banking Corporation Limited-Philippine Branches Vs. Commissioner of Internal Revenue

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED-PHILIPPINE BRANCHES, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent; G.R. No. 166018 ------------------------------------------- THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED-PHILIPPINE BRANCHES, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent. G.R. No. 167728

G.R. Nos. 166018/167728 | 2014-06-04

FIRST DIVISION
 
DECISION

LEONARDO-DE CASTRO, J.:
 
These petitions for review on certiorari1 assail the Decision2 and Resolution dated July 8, 2004 and October 25, 2004, respectively, of the Court of Appeals in CA-G.R. SP No. 77580, as well as the Decision3 and Resolution dated September 2, 2004 and April 4, 2005, respectively, of the Court of Appeals in CA-G.R. SP No. 70814. The respective Decisions in the said cases similarly reversed and set aside the decisions of the Court of Tax Appeals (CTA) in CTA Case Nos. 59514 and 6009,5 respectively, and dismissed the petitions of petitioner Hongkong and...