Back

Pilipinas Total Gas vs. CIR [DECISION]

PILIPINAS TOTAL GAS, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 207112 | 2015-12-08

D E C I S I O N
 
MENDOZA, J.:
 
Before the Court is a petition for review on certiorari[1] under Rule 45 of the Rules of Court assailing the October 11, 2012 Decision[2] and the May 8, 2013 Resolution[3] of the Court of Tax Appeals (CTAEn Banc, in CTA EB Case No. 776, which affirmed the January 13, 2011 Decision[4] of the CTA Third Division (CTA Division) in CTA Case No. 7863.
 
Facts

Petitioner Pilipinas Total Gas, Inc. (Total Gas) is engaged in the business of selling, transporting and distributing industrial gas. It is also engaged in the sale of gas equipment and other related businesses. For...