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CIR vs. Pilipinas Shell Petroleum Corporation

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, vs. PILIPINAS SHELL PETROLEUM CORPORATION, RESPONDENT. [G.R. Nos. 204119-20] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. PILIPINAS SHELL PETROLEUM CORPORATION AND PETRON CORPORATION, RESPONDENTS.

G.R. No. 197945 | 2018-07-09

D E C I S I O N
 
LEONARDO-DE CASTRO,* J.:
 
Before the Court are consolidated petitions for review on certiorari under Rule 45 of the Rules of Court, as amended, filed by petitioner Commissioner of Internal Revenue (CIR):
 
1. G.R. No. 197945 assailing the Decision[1] dated February 22, 2011 and Resolution[2] dated July 27, 2011 of the Court of Tax Appeals (CTA) in CTA En Banc Case No. 535; and
 
2. G.R. Nos. 204119-20 assailing the Decision[3] dated March 21, 2012 and Resolution[4] dated October 10, 2012 of the Court of Appeals in CA-G.R. SP Nos. 55329-30.
 
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