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CIR vs. PAL

COMMISSIONER OF INTERNAL REVENUE AND COMMISSIONER OF CUSTOMS, PETITIONERS, VS. PHILIPPINE AIRLINES, INC., RESPONDENT.

G.R. No. 215705-07 | 2017-02-22

Republic of the Philippines
Supreme Court
Manila
 
SECOND DIVISION

D E C I S I O N
 
PERALTA, J.:
 
Before the Court is a petition for review on certiorari seeking the reversal and setting aside of the Decision[1]and Resolution[2] of the Court of Tax Appeals (CTAEn Banc, dated April 30, 2014 and December 16, 2014, respectively, in CTA EB Nos. 1029, 1031 and 1032. The assailed judgment affirmed the January 17, 2013 Decision[3] and June 4, 2013 Resolution[4] of the CTA Special 2nd Division in CTA Case No. 8153.

The controversy in the instant case, which gave rise to the present petition for review...