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Commissioner of Internal Revenue Vs. CE Luzon Geothermal Power Company, Inc.

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. CE LUZON GEOTHERMAL POWER COMPANY, INC., Respondent.

G.R. No. 190198 | 2014-09-17

FIRST DIVISION
 
DECISION

PERLAS-BERNABE, J.:
 
Before the Court is a petition for review on certiorari1 assailing the Decision2 dated September 1, 2009 and the Resolution3 dated November 6, 2009 of the Court of Tax Appeals (CTA) En Banc in C.T.A. EB No. 474 which affirmed the Decision4 dated November 25, 2008 and the Resolution5 dated March 9, 2009 of the CTA Second Division (CTA Division) in C.T.A. Case Nos. 6792 and 683 7 ordering petitioner Commissioner of Internal Revenue (CIR) to issue a refund or a tax credit certificate in the amount of P13,926,697.51 in favor of respondent CE Luzon...