2 - CBNC vs. CIR
2 - CBNC vs. CIR
2 - CBNC vs. CIR
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* FIRST DIVISION.
190
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5/31/2021 SUPREME COURT REPORTS ANNOTATED VOLUME 793
BERSAMIN, J.:
This appeal is brought by a taxpayer whose claim for the
refund or credit pertaining to its alleged unutilized input
tax for the third and fourth quarters of the year 2002
amounting to P50,124,086.75 had been denied by the
Commissioner of
192
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1 Rollo, p. 54.
2 Id., at pp. 63, 69.
3 Id., at p. 73.
4 Id., at p. 132.
5 Id., at pp. 85-101; penned by Associate Justice Olga Palanca-
Enriquez, with Associate Justices Juanito C. Castañeda, Jr. and Erlinda
P. Uy, concurring.
193
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194
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13 Id., at p. 15.
14 Commissioner of Internal Revenue v. San Roque Power Corp., G.R.
Nos. 187485, 196113, 197156, February 12, 2013, 690 SCRA 336, 469.
195
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196
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197
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198
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199
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200
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Revenue
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201
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Judgment affirmed.
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