Back

CIR vs CA and Commonwealth Management and Service Corp.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF APPEALS and COMMONWEALTH MANAGEMENT AND SERVICES CORPORATION, respondents.

G.R. No. 125355 | 2000-03-30

D E C I S I O N

PARDO, J.:

What is before the Court is a petition for review on certiorari of the decision of the Court of Appeals,1 [In CA-G.R. SP No. 37930, promulgated on May 13, 1996. Justice Pacita CaÿÂizares-Nye, ponente, Justices Pedro A. Ramirez and Salvador J. Valdez, Jr., concurring. Rollo, pp. 27-31.] reversing that of the Court of Tax Appeals,2 [In C.T.A. Case No. 4853, promulgated on June 22, 1995. Judge Ernesto D. Acosta, presiding, Judges Manuel K. Gruba and Ramon O. De Veyra, concurring. Rollo, pp. 32-42.] which affirmed with modification the decision of the Commissioner of Internal Revenue ruling that Commonwealth...