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CIR vs. BCDA

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. BASES CONVERSION AND DEVELOPMENT AUTHORITY, RESPONDENT.

G.R. No. 217898 | 2020-01-15

FIRST DIVISION
 
D E C I S I O N
 
LAZARO-JAVIER, J.:
 
The Case

This petition for review[1] assails the following dispositions of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 1123 (CTA Case No. 8140) entitled "Commissioner of Internal Revenue v. Bases Conversion and Development Authority:"
 
1. Decision[2] dated December 16, 2014 granting the claim for tax refund of respondent Bases Conversion and Development Authority (BCDA); and,
 
2. Resolution[3] dated April 15, 2015, denying the motion for reconsideration of petitioner Commissioner of Internal Revenue (CIR).
 
Antecedents

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