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Manila Peninsula vs. CIR

MANILA PENINSULA HOTEL, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 229338 | 2024-04-17

D E C I S I O N
 
CAGUIOA, J.:
 
This Petition for Review on Certiorari[1] (Petition) under Rule 45 of the Rules of Court filed by petitioner Manila Peninsula Hotel, Inc. (Manila Peninsula) seeks the reversal and setting aside of the Decision[2] dated July 12, 2016 and Resolution[3] dated January 17, 2017 of the Court of Tax Appeals En Banc (CTA EB) in CTA EB No. 1408. The CTA EB denied Manila Peninsula's petition for review and affirmed the Decision[4] dated August 14, 2015 and Resolution[5] dated December 10, 2015 of the CTA Third Division (CTA Division), which held that Manila...