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CIR vs. Euro-Philippines Airline Services, Inc. [DECISION]

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. EURO-PHILIPPINES AIRLINE SERVICES, INC., respondent.

C.T.A. EB CASE NO. 1106 | 2015-07-14

EN BANC

[C.T.A. EB CASE NO. 1106. July 14, 2015.]

(C.T.A. Case No. 8281)

DECISION
 
MINDARO-GRULLA, J.:

Submitted for decision is a Petition for Review for the Court En Banc under Section 2 (a) (1), Rule 4, in relation to Section 4 (b), Rule 8 of the 2005 Revised Rules of the Court of Tax Appeals (RRCTA),1 as amended, of the Decision dated July 25, 20132 and the Resolution dated November 18, 20133 rendered by the Special First Division of this Court, the dispositive portions of which, respectively, read as follows:

Decision dated July 25, 2013:

"WHEREFORE, the instant Petition for Review is PARTIALLY GRANTED. The assessments for...