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The City Of Makati vs. The Municipality Of Bakun And Luzon Hydro Corporation

THE CITY OF MAKATI, Petitioner, vs. THE MUNICIPALITY OF BAKUN AND LUZON HYDRO CORPORATION, Respondents.

CTA EB CASE NO. 1179 | 2016-01-14

Republic of the Philippines 
COURT OF TAX APPEALS
Quezon City
 
DECISION
 
MINDARO-GRULLA, J.:
 
Submitted for decision is a Petition for Review for the Court En Banc under Rule 4, Section 2(a)(2), in relation to Rule 8, Section 4(b) of the 2005 Revised Rules of the Court of Tax Appeals (RRCTA) 1 , as amended, of the Decision 2  dated November 8, 2013, rendered by the Special First Division of this Court in CTA AC No. 100, and its Resolution3 dated April 30, 2014. 
 
The City of Makati assailed both the aforesaid Decision and Resolution, the dispositive portions of which, respectively, read as...