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Commissioner of Internal Revenue Vs. Mirant (Philippines) Operations Corporation/Mirant (Philippines) Operations Corporation, etc. Vs. Commissioner of Internal Revenue

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. MIRANT (PHILIPPINES) OPERATIONS, CORPORATION, Respondent. G.R. No. 171742 ______________________________ MIRANT (PHILIPPINES) OPERATIONS CORPORATION (formerly: Southern Energy Asia-Pacific Operations (Phils.), Inc.), Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent. G.R. No. 176165

G.R. No. 171742 & G.R. No. 176165 | 2011-06-15

SECOND DIVISION
 
D E C I S I O N
 
 
MENDOZA, J.:
 
These are two consolidated petitions for review on certiorari under Rule 45 of the Rules of Court. 
 
In G.R. No. 171742, petitioner Commissioner of Internal Revenue (CIR) seeks the reversal of the January 17, 2006 Decision1 and March 9, 2006 Resolution2 of the Court of Tax Appeals (CTA) En Banc in CTA E.B. Case No. 123.
 
In G.R. No. 176165, petitioner Mirant (Philippines) Operations, Corporation (Mirant) seeks the reversal of the October 26, 2006 Decision3 and January 5, 2007 Resolutionof the CTA En Banc in CTA E.B. Case No. 125.
 
THE...