Back

COMMISSIONER OF INTERNAL REVENUE,</b> Petitioner, vs. HAMBRECHT &amp; QUIST PHILIPPINES, INC., Respondent.

Commissioner of Internal Revenue vs. Hambrecht &amp; Quist Philippines, Inc.

G.R. No. 169225 | 2010-11-17



Republic of the Philippines
SUPREME COURT
Manila


FIRST DIVISION


G.R. No. 169225               November 17, 2010


COMMISSIONER OF INTERNAL REVENUE, Petitioner,

vs.

HAMBRECHT & QUIST PHILIPPINES, INC., Respondent.


D E C I S I O N


LEONARDO-DE CASTRO, J.:


This is a Petition for Review on Certiorari under Rule 45 of the Rules of Court seeking to set aside the Decision1 dated August 12, 2005 of the Court of Tax Appeals (CTA) En Banc in C.T.A. E.B. No. 73 (C.T.A. Case No. 6362), entitled "Commissioner of Internal Revenue vs. Hambrecht & Quist Philippines, Inc.," which affirmed the Decision2 dated...