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CIR vs. Chevron Holdings Inc.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. CHEVRON HOLDINGS, INC., [FORMERLY CALTEX (ASIA) LIMITED], RESPONDENT.

G.R. No. 233301 | 2020-02-17

FIRST DIVISION

D E C I S I O N
 
J. REYES, JR., J.:
 
This treats of the Petition for Review on Certiorari filed by the Commissioner of Internal Revenue (CIR) assailing the Decision[1] dated March 15, 2017 and the Resolution[2] dated July 25, 2017 of the Court of Tax Appeals En Banc (CTA EB) in CTA EB No. 1143 and CTA EB No. 1349. The CTA EB affirmed the August 14, 2013 Decision,[3] February 27, 2014 Resolution,[4] and the August 11, 2015 Amended Decision of the CTA First Division (CTA Division) in CTA Case No. 8241 that partially granted the claim of Chevron Holdings, Inc. (Chevron), formerly...