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Deutsche vs. Commissioner

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

G.R. No. 197980 | 2016-12-01

Republic of the Philippines
Supreme Court
Manila
 
FIRST DIVISION
 
DECISION
 
LEONARDO-DE CASTRO, J.:
 
This is an appeal from the Decision 1 dated July 22, 2011 of the Court of Tax: Appeals (CTA) En Banc in CTA E.B. Case No. 596, entitled "Deutsche Knowledge Services Pte Ltd. v. Commissioner of Internal Revenue." The aforementioned judgment affirmed with modification the Resolution dated October 28, 2009 as well as the Resolution dated February 8, 2010 of the CTA (Former Second Division) in CTA Case No. 7921. Both resolutions disposed of the petition for review and the subsequent motion for reconsideration filed by...