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CIR vs. Ce Casencan Water and Energy Company, INC.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. CE CASECNAN WATER AND ENERGY COMPANY, INC., RESPONDENT.

G.R. No. 212727 | 2023-01-02

FIRST DIVISION
 
D E C I S I O N
 
HERNANDO, J.:
 
This is an appeal[1] by the Commissioner of Internal Revenue, through the Office of the Solicitor General, from the January 7, 2014 Decision[2] of the Court of Tax Appeals (CTA) En Banc (CTA En Banc) and its May 27, 2014 Resolution[3] in CTA EB No. 971, affirming in toto the September 11, 2012 Decision[4] and the November 29, 2012 Resolution[5] of the CTA Second Division in CTA Division Case Nos. 8041 and 8111. The CTA Second Division partially granted respondent CE Casecnan Water and Energy Company, Inc.'s (respondent) claim...