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Commissioner Of Internal Revenue Vs. Asturias Sugar Central, Inc.112 Phil. 1039

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. ASTURIAS SUGAR CENTRAL, INC., respondent.

G.R. No. L-15013 | 1961-08-31

D E C I S I O N 


CONCEPCION, J.: 

The Collector of Internal Revenue (now Commissioner of Internal Revenue) seeks a review of the decision of the Court of Tax Appeals in C.T.A. Case No. 307, as amended, sentencing said officer to refund to the Asturias Sugar Central, Inc. the sums of P563 and P24,839.00 at the legal rate from the date of payment of said sums. 

The facts, according to counsel for the Government, are set forth in the aforementioned decision, from which we quote: 

"Petitioner herein, Asturias Sugar Central, Inc., is a corporation duly organized and existing under the laws of the Philippines with the office at...