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AT&T COMMUNICATIONS SERVICES PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

AT&T COMMUNICATIONS SERVICES PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 185969 | 2014-11-19

FIRST DIVISION
 
D E C I S I O N

PEREZ, J.:

Before the Court is a Petition for Review on Certiorari seeking to reverse and set aside the 24 September 2008 Decision1 and the 13 January 2009 Resolution2 of the Court of Tax Appeals (CTA) En Banc in C.T.A. EB No. 381 which affirmed the Decision and Resolution dated 12 December 2007 and 12 March 2008, respectively, of the First Division of the CTA (CTA in Division)3 in C.T.A. Case No. 7221, dismissing the petition for lack of merit; and accordingly, denied petitioner's claim for the refund or issuance of a tax credit certificate (TCC) in the amount of P3,003,265.14 allegedly...