Back

Stablewood Philippines, Inc. vs. CIR

STABLEWOOD PHILIPPINES, INC. [FORMERLY ROLLS­ROYCE PHILIPPINES, INC., (FORMERLY ORCA ENERGY, INC.)], PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 206517 | 2024-05-13

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 8, 2012 and the Resolution[3] dated March 22, 2013 of the Court of Tax Appeals (CTA) En Banc (EB) in CTA EB Case No. 794, which affirmed the Decision[4] dated January 31, 2011 of the CTA Third Division (CTA Division) in CTA Case No. 7704, denying petitioner Stablewood Philippines, Inc.'s (Stablewood) claim for tax refund or issuance of tax credit certificate (TCC) of creditable withholding tax (CWT) for taxable year (TY) 2005 in...