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Miramar Fish Company, Inc. Vs. Commissioner of Internal Revenue

MIRAMAR FISH COMPANY, INC., Petitioner, vs. COMMISSIONER . OF INTERNAL REVENUE, Respondent.

G.R. No. 185432 | 2014-06-04

 

SECOND DIVISION

 

DECISION


PEREZ, J.:

 

Before the Court is a Petition for Review on Certiorari under Rule 45 of the Rules of Court seeking to reverse and set aside the 18 November 2008 Decision1 of the Court of Tax Appeals (CTA) En Banc in C.T.A. EB No. 375 affirming in toto the 22 October 2007 Decision and the 19 February 2008 Resolution of the Second Division of the CTA (CTA in Division) in C.T.A. Case No." 6905, which denied due course and dismissed petitioner's claim for the issuance of a tax credit certificate (TCC) in its favor representing the alleged unutilized and/or...