Library
Court of Tax Appeals decisions
8,629 decisions · 1954–2026
101 decisions in 1993
Newest first
- CTA Case No. 4280 CTA Case No. 4280
- Enrique A. Barrera, et al. vs. C.T.A. Case Na. 4525 Commissioner of Internal Revenue, et al. CTA Case No. 4525
- CTA Case No. 4344 CTA Case No. 4344
- Consolidated Orient Leasing and Finance Corporation vs. ~ the Commissioner of Internal Revenue CTA Case No. 4508
- Carlsberg Philippines, Inc. vs. CO""Issioner of Internal Revenue, et al. CTA Case No. 4712
- Paseo Realty & Developnent Corporation vs. Cohhissioner of Internal Revenue CTA Case No. 4439
- Armco-Marsteel Alloy ‘ Corporation vs. ~ C.T.A, Case No. 4592 the Commissioner of Internal Revenue, Responaent 4 /, 93 CTA Case No. 4592
- . /, et al. vs. coMMissioNER oF INTERNAL J f, et al. CTA Case No. 4570
- Repualxc of Th E Phyltppxneb Court of Tax Appeals Giue:Zon C:XTV Qantas Airways Limited vs. The Comm Issioner of Internal Revenue CTA Case No. 4459
- Jardine Davies, Inc., et al. vs. Case No. 4324 Commissioner of Internal Revenue CTA Case No. 4324
- CTA Case No. 4706 CTA Case No. 4706
- Kawasaki Heavy Industries Ltd. vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4473
- CTA Case No. 4526 CTA Case No. 4526
- REPUBLIC OF H PHI IPPINES OURT OF TAX APPEALS QUEZON cx · y WARNER BROS. <F. E., INC6, PHILIPPINE BRANCH, P e t i t i o n e t' vs. THE COMMISSIONER OF INTERNAL REVENUE, Respond ent. X - - - - -- -· -· ·~· - -- X D E C I S a N Th i case is an app l to tt e decision or the r pondent as sing th p titioner 'for al l eged de ici n cy inco~ae t X, withholding t X t source on royalty expenses, thre p rc:::ent 3?(.) contr ·ctor's and fix d t ><, inclusive of surcharge and int rest for fiscal ye r nded November 30, 1979. Petitio r is a or ign corporation duly li e n d to eng g in the local distribution of 'foreign ril s in ·the Philippine • CTA Case No. 4334
- Republic of the Philippines Court of Tax Appeals Quezon ~Ity Philippine Phosphate Fertilizer Corporation vs. The Honorable Commissioner. of Customs CTA Case No. 4661
- CTA Case No. 4259 CTA Case No. 4259
- Republic of the Fhilippines Court of Tax Appeals Quezon Ccirtv ’ Nusselts Industries Corporation vs. Commissioner of Customs, et al. CTA Case No. 4449
- Phili Ppine Bank of Communications vs. Commissioner of Internal Revenue, et al. CTA Case No. 4309
- CTA Case No. 3951 CTA Case No. 3951
- / Aepublxc of the Phxlxppxnra Court of Tax Appeals Gtu.:ZDN CXTV Atlas Consolidated Mining and Development Corporation vs. Commissioner of Internal Revenue CTA Case No. 4264
- DOLORES S. FAJARDO, P r~ t i t i o n e t~ vs. I THE COMMISSIONER OF INTERNAL REVENUE, r~e spondeTlt. x-·--·- - - - - --- x D E C I s I 0 N Peti tion er comes to this Court with thP prayer that the fin al deci sion of the Co mmis s ioner of Interna l Rev en u e dated May 9, 1991 denying the can c e l l a t i on and n ul 1 i f i cat i. on o f t h e Wa t~ t~ ant o f D i s t t' a i n t and I o t~ L e v y a g a i n s t h e t~ be s e t as i d e on the ground that the right of th P Bureau of Interna l f~ev enue <BIR> to c ollect the ·alleged d e fi c ienc y capital gains ta>< has alt~eady r:wesct~ibed wwsuant to J.a\f-1. The facts as gathered from the record s of the case ar e as follow s: 1. Petitioner owned a parcel of land co vered by TCT No. 19608'3 of the Regi stt~ y of Deeds of ~uezon City, and located at No. 13 Banlat Road, Tand an g Sot~a, Quezon Ci ty. On May 8, 1 '385, she sold the subject property to the Iglesia Ni Krista CTA Case No. 4636
- Investors Finance Corporation vs. Commissioner of Internal Revenue, et al. CTA Case No. 3717
- Filipinas Synthetic Fiber Corporation, et al. vs. C.7.A. Case No. 3421 Commissioner of Internal Revenue, et al. CTA Case No. 3421
- Leandro A. Almendral vs. ~— the Commissioner of Internal Revenue CTA Case No. 4571
- Josefina P. Pajonar, et al. vs. The Honorable Com Issioner of Internal Revenue, et al. CTA Case No. 4381