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San Roque Corporation vs. Commissioner of Internal Revenue (CIR)

SAN ROQUE CORPORATION, PETITIONER, POWER VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 205543 | 2014-06-30

FIRST DIVISION
 
D E C I S I O N
 
LEONARDO-DE CASTRO, J.:
 
Before the Court is a Petition for Review on Certiorari under Rule 16, Section1 of A.M. No. 05-11-07-CTA, otherwise known as the Revised Rules of the Court of Tax Appeals, in relation to Rule 45 of the Rules of Court, filed by San Roque Power Corporation (San Roque), seeking the reversal of the Decision[1] dated June 4, 2012 and Resolution[2]dated January 21, 2013 of the Court of Tax Appeals (CTA) en banc in C.T.A. EB No. 789. The CTA en banc, in its assailed Decision, affirmed the Decision[3] dated January 10, 2011 of the CTA First...