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CIR vs. System Technology Institute Inc.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SYSTEMS TECHNOLOGY INSTITUTE, INC., RESPONDENT.

G.R. No. 220835 | 2017-07-26

DECISION
 
CAGUIOA, J:
 
Before the Court is a petition for review on certiorari[1] under Rule 45 of the Rules of Court filed by petitioner Commissioner of Internal Revenue (CIR), assailing the Decision[2] dated March 24, 2015 and Resolution[3] dated September 2, 2015 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 1050. The CTA En Banc affirmed the Decision dated April 17, 2013 and the Resolution dated July 17, 2013 of the CTA Second Division, which granted the petition for review filed by respondent Systems Technology Institute, Inc. (STI) and cancelled the assessments against STI for deficiency income tax, deficiency...