Top Banner

of 164

Cases in Income Taxation

Apr 02, 2018

Download

Documents

Arra Balahadia
Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
  • 7/27/2019 Cases in Income Taxation

    1/164

  • 7/27/2019 Cases in Income Taxation

    2/164

  • 7/27/2019 Cases in Income Taxation

    3/164

  • 7/27/2019 Cases in Income Taxation

    4/164

  • 7/27/2019 Cases in Income Taxation

    5/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    6/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    7/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    8/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    9/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    10/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    11/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    12/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    13/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    14/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    15/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    16/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    17/164

    http://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnoteshttp://www.cdasiaonline.com/search/show_article/11851?search=gr%3A+(108576*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    18/164

  • 7/27/2019 Cases in Income Taxation

    19/164

  • 7/27/2019 Cases in Income Taxation

    20/164

  • 7/27/2019 Cases in Income Taxation

    21/164

  • 7/27/2019 Cases in Income Taxation

    22/164

  • 7/27/2019 Cases in Income Taxation

    23/164

  • 7/27/2019 Cases in Income Taxation

    24/164

  • 7/27/2019 Cases in Income Taxation

    25/164

  • 7/27/2019 Cases in Income Taxation

    26/164

  • 7/27/2019 Cases in Income Taxation

    27/164

  • 7/27/2019 Cases in Income Taxation

    28/164

    http://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnoteshttp://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnotes
  • 7/27/2019 Cases in Income Taxation

    29/164

    http://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnotes
  • 7/27/2019 Cases in Income Taxation

    30/164

  • 7/27/2019 Cases in Income Taxation

    31/164

  • 7/27/2019 Cases in Income Taxation

    32/164

    http://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnotes
  • 7/27/2019 Cases in Income Taxation

    33/164

  • 7/27/2019 Cases in Income Taxation

    34/164

  • 7/27/2019 Cases in Income Taxation

    35/164

  • 7/27/2019 Cases in Income Taxation

    36/164

  • 7/27/2019 Cases in Income Taxation

    37/164

  • 7/27/2019 Cases in Income Taxation

    38/164

  • 7/27/2019 Cases in Income Taxation

    39/164

  • 7/27/2019 Cases in Income Taxation

    40/164

  • 7/27/2019 Cases in Income Taxation

    41/164

  • 7/27/2019 Cases in Income Taxation

    42/164

  • 7/27/2019 Cases in Income Taxation

    43/164

  • 7/27/2019 Cases in Income Taxation

    44/164

    http://www.cdasiaonline.com/search/show_article/25978?search=title%3A+(COMMISSIONER+of+internal+revenue)+AND+title%3A+(AYALA+SECURITIES)#footnotes
  • 7/27/2019 Cases in Income Taxation

    45/164

  • 7/27/2019 Cases in Income Taxation

    46/164

  • 7/27/2019 Cases in Income Taxation

    47/164

  • 7/27/2019 Cases in Income Taxation

    48/164

  • 7/27/2019 Cases in Income Taxation

    49/164

  • 7/27/2019 Cases in Income Taxation

    50/164

  • 7/27/2019 Cases in Income Taxation

    51/164

  • 7/27/2019 Cases in Income Taxation

    52/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    53/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    54/164

  • 7/27/2019 Cases in Income Taxation

    55/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    56/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    57/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    58/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    59/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    60/164

    http://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnoteshttp://www.cdasiaonline.com/search/show_article/6569?search=gr%3A+(108067*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    61/164

  • 7/27/2019 Cases in Income Taxation

    62/164

  • 7/27/2019 Cases in Income Taxation

    63/164

  • 7/27/2019 Cases in Income Taxation

    64/164

  • 7/27/2019 Cases in Income Taxation

    65/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    66/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    67/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    68/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    69/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    70/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    71/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    72/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    73/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    74/164

    http://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnoteshttp://www.cdasiaonline.com/search/show_article/12543?search=gr%3A+(124043*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    75/164

  • 7/27/2019 Cases in Income Taxation

    76/164

  • 7/27/2019 Cases in Income Taxation

    77/164

  • 7/27/2019 Cases in Income Taxation

    78/164

    http://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnotes
  • 7/27/2019 Cases in Income Taxation

    79/164

    http://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnoteshttp://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnotes
  • 7/27/2019 Cases in Income Taxation

    80/164

  • 7/27/2019 Cases in Income Taxation

    81/164

  • 7/27/2019 Cases in Income Taxation

    82/164

    http://www.cdasiaonline.com/search/show_article/15573?search=date%3A%5B1994+1995%5D+AND+title%3A+(TAN)+AND+title%3A+(DEL+ROSARIO)#footnotes
  • 7/27/2019 Cases in Income Taxation

    83/164

  • 7/27/2019 Cases in Income Taxation

    84/164

    http://www.cdasiaonline.com/search/show_article/22144?search=(gr%3A+(L-78780*))+OR+(gr%3A+(L-%3F%3F78780+))#footnotes
  • 7/27/2019 Cases in Income Taxation

    85/164

    http://www.cdasiaonline.com/search/show_article/22144?search=(gr%3A+(L-78780*))+OR+(gr%3A+(L-%3F%3F78780+))#footnoteshttp://www.cdasiaonline.com/search/show_article/22144?search=(gr%3A+(L-78780*))+OR+(gr%3A+(L-%3F%3F78780+))#footnotes
  • 7/27/2019 Cases in Income Taxation

    86/164

    http://www.cdasiaonline.com/search/show_article/22144?search=(gr%3A+(L-78780*))+OR+(gr%3A+(L-%3F%3F78780+))#footnotes
  • 7/27/2019 Cases in Income Taxation

    87/164

    http://www.cdasiaonline.com/search/show_article/22144?search=(gr%3A+(L-78780*))+OR+(gr%3A+(L-%3F%3F78780+))#footnoteshttp://www.cdasiaonline.com/search/show_article/22144?search=(gr%3A+(L-78780*))+OR+(gr%3A+(L-%3F%3F78780+))#footnotes
  • 7/27/2019 Cases in Income Taxation

    88/164

  • 7/27/2019 Cases in Income Taxation

    89/164

  • 7/27/2019 Cases in Income Taxation

    90/164

  • 7/27/2019 Cases in Income Taxation

    91/164

  • 7/27/2019 Cases in Income Taxation

    92/164

  • 7/27/2019 Cases in Income Taxation

    93/164

  • 7/27/2019 Cases in Income Taxation

    94/164

  • 7/27/2019 Cases in Income Taxation

    95/164

  • 7/27/2019 Cases in Income Taxation

    96/164

  • 7/27/2019 Cases in Income Taxation

    97/164

  • 7/27/2019 Cases in Income Taxation

    98/164

  • 7/27/2019 Cases in Income Taxation

    99/164

  • 7/27/2019 Cases in Income Taxation

    100/164

  • 7/27/2019 Cases in Income Taxation

    101/164

  • 7/27/2019 Cases in Income Taxation

    102/164

  • 7/27/2019 Cases in Income Taxation

    103/164

  • 7/27/2019 Cases in Income Taxation

    104/164

  • 7/27/2019 Cases in Income Taxation

    105/164

  • 7/27/2019 Cases in Income Taxation

    106/164

  • 7/27/2019 Cases in Income Taxation

    107/164

  • 7/27/2019 Cases in Income Taxation

    108/164

  • 7/27/2019 Cases in Income Taxation

    109/164

  • 7/27/2019 Cases in Income Taxation

    110/164

  • 7/27/2019 Cases in Income Taxation

    111/164

  • 7/27/2019 Cases in Income Taxation

    112/164

  • 7/27/2019 Cases in Income Taxation

    113/164

  • 7/27/2019 Cases in Income Taxation

    114/164

  • 7/27/2019 Cases in Income Taxation

    115/164

  • 7/27/2019 Cases in Income Taxation

    116/164

  • 7/27/2019 Cases in Income Taxation

    117/164

  • 7/27/2019 Cases in Income Taxation

    118/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    119/164

  • 7/27/2019 Cases in Income Taxation

    120/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    121/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    122/164

  • 7/27/2019 Cases in Income Taxation

    123/164

  • 7/27/2019 Cases in Income Taxation

    124/164

  • 7/27/2019 Cases in Income Taxation

    125/164

  • 7/27/2019 Cases in Income Taxation

    126/164

  • 7/27/2019 Cases in Income Taxation

    127/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    128/164

  • 7/27/2019 Cases in Income Taxation

    129/164

  • 7/27/2019 Cases in Income Taxation

    130/164

  • 7/27/2019 Cases in Income Taxation

    131/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    132/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    133/164

  • 7/27/2019 Cases in Income Taxation

    134/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    135/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    136/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    137/164

  • 7/27/2019 Cases in Income Taxation

    138/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    139/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    140/164

  • 7/27/2019 Cases in Income Taxation

    141/164

  • 7/27/2019 Cases in Income Taxation

    142/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    143/164

    http://www.cdasiaonline.com/search/show_article/14902?search=(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(CA))+OR+(title%3A+(PAPER+INDUSTRIES+CORPORATION)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    144/164

  • 7/27/2019 Cases in Income Taxation

    145/164

  • 7/27/2019 Cases in Income Taxation

    146/164

    http://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    147/164

    http://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    148/164

    http://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    149/164

    http://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    150/164

    http://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    151/164

    http://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnoteshttp://www.cdasiaonline.com/search/show_article/4484?search=gr%3A+(172231*)#footnotes
  • 7/27/2019 Cases in Income Taxation

    152/164

  • 7/27/2019 Cases in Income Taxation

    153/164

  • 7/27/2019 Cases in Income Taxation

    154/164

  • 7/27/2019 Cases in Income Taxation

    155/164

  • 7/27/2019 Cases in Income Taxation

    156/164

    http://www.cdasiaonline.com/search/show_article/13893?search=(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(CA))+OR+(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    157/164

  • 7/27/2019 Cases in Income Taxation

    158/164

    http://www.cdasiaonline.com/search/show_article/13893?search=(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(CA))+OR+(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(%22Court+of+Appeals%22))#footnoteshttp://www.cdasiaonline.com/search/show_article/13893?search=(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(CA))+OR+(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    159/164

    http://www.cdasiaonline.com/search/show_article/13893?search=(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(CA))+OR+(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    160/164

    http://www.cdasiaonline.com/search/show_article/13893?search=(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(CA))+OR+(date%3A%5B1996+1997%5D+AND+title%3A+(philippine+refining)+AND+title%3A+(%22Court+of+Appeals%22))#footnotes
  • 7/27/2019 Cases in Income Taxation

    161/164

  • 7/27/2019 Cases in Income Taxation

    162/164

  • 7/27/2019 Cases in Income Taxation

    163/164

  • 7/27/2019 Cases in Income Taxation

    164/164