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Fortune Tobacco vs. Commisioner of Internal Revenue

FORTUNE TOBACCO ORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 192024 | 2015-07-01

DECISION
 
MENDOZA, J.:
 
This is a petition for review on certiorari under Rule 45 of the Rules of Court filed by Fortune Tobacco Corporation (petitioner), assailing the March 12, 2010 Decision[1] of the Court of Tax Appeals En Banc (CTA En Banc) and its April 26, 2010 Resolution[2] in CTA EB Case No. 533, which affirmed in toto the April 30, 2009 Decision[3] and the August 18, 2009 Resolution[4] of the Former First Division of the Court of Tax Appeals (CTA Division) in CTA Case No. 7367.

The facts of this case are akin to those obtaining in G.R. Nos. 167274-75 and GR. No. 180006. In...