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Commissioner vs. Deutsche

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. DEUTSCHE KNOWLEDGE SERVICES, PTE. LTD., Respondent. Present: SERENO, C.J, Chairperson, LEONARDO-DE CASTRO, BERSAMIN, PERLAS-BERNABE, and CAGUIOA, JJ.

G.R. No. 211072 | 2016-11-07

Republic of the Philippines
Supreme Court
Manila
 
 
FIRST DIVISION
 
DECISION

CAGUIOA, J.:

Before the Court is a Petition for Review1 on Certiorari under Rule 45 of the Rules of Court filed by petitioner Commissioner of Internal Revenue (CIR), assailing the Amended Decision2 dated July 29, 2013 and Resolution3 dated January 7, 2014 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 815. The CTA En Banc reversed and set aside its earlier decision dated January 31, 2013, which affirmed the CTA First Division's dismissal of the claim for refund or issuance of tax credit filed by respondent Deutsche Knowledge Services, Pte....