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CIR vs. BW Shipping Philippines, Inc.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. BW SHIPPING PHILIPPINES, INC., RESPONDENT

G.R. No. 261171 | 2023-10-04

D E C I S I O N
 
KHO, JR., J.:
 
Before the Court is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court assailing the Decision[2] dated October 29, 2021 and the Resolution[3] dated May 30, 2022 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 2254 (CTA Case No. 9448). The CTA En Banc ruling affirmed the Decision[4] dated September 23, 2019 and the Resolution[5] dated February 19, 2020 of the CTA First Division which partially granted the Petition for Review filed by respondent BW Shipping Philippines, Inc. (respondent), and accordingly, ordered the...