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CIR vs. De La Salle University [DECISION]

G.R. No. 196596, COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. DE LA SALLE UNIVERSITY, INC., Respondent. G.R. No. 198841 DE LA SALLE UNIVERSITY INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,Respondent. G.R. No. 198941 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. DE LA SALLE UNIVERSITY, INC., Respondent.

G.R. No. 196596 and G.R. No. 198841 and G.R. No. 198941 | 2016-11-09

Republic of the Philippines
Supreme Court
Manila
 
SECOND DIVISION
 
D E C I S I O N
 
BRION, J.:
 
Before the Court are consolidated petitions for review on certiorari:1
 
1. G.R. No. 196596 filed by the Commissioner of Internal Revenue (Commissioner) to assail the December 10, 2010 decision and March 29, 2011 resolution of the Court of Tax Appeals (CTA) in En Banc Case No. 622;2
 
2. G.R. No. 198841 filed by De La Salle University, Inc. (DLSU) to assail the June 8, 2011 decision and October 4, 2011 resolution in CTA En Banc Case No. 671;3 and
 
3. G.R. No. 198941 filed...