CTA Case No. 1978 (Decision)
)~ ,/ 'EPUBLIC O:P' THE PIIILIPPIMEI C-OURT OF TAX APPE.A.UI QUEZON CITY l Ll . D~Cl~IOA 't>O,.fH b f" � t - nu. l i b1. ~ � v "P"' A''.J~. Q, .. "' '� bAJ~~n }~..~1-~ - - ' \ ' ' " ' - ......... ;;..;rr t1 c t. ~ t l tl\11rt?.Ut t of ', 12 , .4B '.� ~5 , r p:rPs.;, "tin , .,t:~fJ, ... � cy n<: o n1 1 . 0 thly 1 ~�ms s c ~- r r vi .... ... .n ~ {,. .l on l ~~ ~ p t i .. . .... ... . ........,, . .. . ' . 353
.c ... � 17 . . . . 1 1 .. ! �� � .. ��� it r d .- r t l"fi rt ot 1 ' t t i �cr r ,1 t r ty c ._o ; 1� I' � ,eo t: .. h negative, �� t .r h 5 ty i , 354
� 197 0 1--5~ ' 1' � 1 � 1 t � i.l .. ~ ty o. ' ~ 1 t . ./":! 1� .. 1. 1 .7 ry . l ' 3 �5 5
-~t r ' .. 19'/,. h ' h f 1 .. ~. h , ll � in t!> h p. � � .. .:r !'le . � .h.. nd Jl n, and ,nnll'l , u! 1y fl -h1cn b~ ) his �omily . . t~lf'lf t:r. r '}~t : onor r t Ccr:,.., of t he f' ~1 J..- n 'c ux � cc 0 19"' 1 S.~ "' :nor � 1J Q p ~ ch 1 h~ t th i t r"sts Af i"'(} j i~J .nos 'I !..e i ..{' 1n au; i m~. t 0 �p .r) so~ .ly . 1!1 �tH'cr. .. (') '-1 # ~ p t .tionnr j_$ G,bnr r f,fO!K_ !! tan.c� i nr: ~r t .r s AS..-"r!: tic:n 't h ~ f'' ~1 ~ i ce 1:'$�JJ f L~ . C tine noI of ' n:L .... :;; ~�..ee I q 5'~: of 'iht- f:la~ 1/ev�d cw.~ of 1:Ail p�;.,1!.ff? 't-11..(~ 356
- c I rc- of .l .. rr c C 11 - nil. , Inc~ since 1969 . � re 3, s( t ' 1 5 357
t Jc'JIO; � ...o. 19 / . t mt <>f it .' 358
7 .t patti but 0 h in t1ry '0 1 t .th r .. rrl !",) t. tf.." l�11 th .an f\ t f ' Lu .1.0 hi. 1 nd t":Ubenq ,.,n n 75 . .. ' (CtU'.:� � irs � Ot.t d ~t t i.'J t< >f!l' n ,. fi( 3) ... "'Ot\ t t petit 0 .1" <C:! t,h111 p :_~1 nr ~!d ~t '1:1' th . 1ur i � ' tht.� r od 359
... \ ''.; ~ 1?'7 ' .� � ., .h ~ ' t r � r tl t �"""n by thf�. . 't .r � � �� . tJm:pr i nr~t ti � 't':.f('; :r1u ~d. ~nt <!., ~....J ~JJ:f> h t��~ � 360 '
.. � � 17 1 � � at any given time 36
10 a.n C� bl ' at: th ;l)r .y Of'~ 1 t 1 . ('! hi f .Ji J;r . OJ.. Jt n-' t :;, ~ 1 ~6�; .., t t r r\!d not ., havin g a � .. ' 362 ., .
., �l I 1 ( 7 .... s " ? 363 . "
More in CTA Decisions
- CTA Case No. 3857 (Decision)(CTA Case No. 3857)
- CTA Case No. 2149 (Decision)(CTA Case No. 2149)
- ROYAL CARIBBEAN CRUISES, LTD., under the name RCL REGIONAL OPERATING HEADQUARTERS v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 10508)
- TOENEC PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 8653)
- SOUTH ENTERTAINMENT GALLERY, INC. v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 8286)
- COCA-COLA BOTTLERS PHILIPPINES, INC., v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. EB 1100)
- COMMISSIONER OF INTERNAL REVENUE, v. BAHAY BONDS 2 SPECIAL PURPOSE TRUST, administered by Land Bank of the Philippines through its Trust Banking Group(CTA Case No. EB 2142)
- CTA Case No. 4130 (Decision)(CTA Case No. 4130)
Want an analysis of this document?
Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.