JURISPRUDENCE phtaxationlibrary.online 2021 Supreme Court cases Bases Conversion and Development Authority vs. Commissioner of Internal Revenue G.R. No. 205466, 11 January 2021, 3rd Div., J. Hernando Bureau of Customs vs. Bush Boake Allen (Phils.), Inc. G.R. No. 208465, 28 April 2021, 3rd Div., J. Leonen City Government of Taguig vs. Shoppers Paradise Realty & Development Corp., et al. G.R. No. 246179, 14 July 2021, 3rd Div., J. J. Lopez City of Batangas, et al. vs. Tolentino, et al. G.R. No. 228489, 5 May 2021, 3rd Div., J. Leonen City of Iloilo vs. Philippines Ports Authority, et al. G.R. No. 233861, 12 January 2021, 1st Div., J. Zalameda Commissioner of Customs vs. PTT Philippines Trading Corporation G.R. Nos. 203138-40, 15 February 2021, 3rd Div., J. Hernando Commissioner of Internal Revenue vs. Carrier Air Conditioning Philippines, Inc. G.R. No. 226592, 27 July 2021, En Banc, J. Leonen Commissioner of Internal Revenue vs. Commission of Elections, et seq. G.R. Nos. 244155 and 247508, 11 May 2021, En Banc, J. M. Lopez Commissioner of Internal Revenue vs. Court of Tax Appeals (First Division), et al., et seq. G.R. Nos. 210501, 211294, and 212490, 15 March 2021, 2nd Div., J. Perlas-Bernabe Commissioner of Internal Revenue vs. Court of Tax Appeals - Third Division, et al. G.R. No. 239464, 10 May 2021, 3rd Div., J. Leonen Commissioner of Internal Revenue vs. McDonald’s Philippines Realty Corp. G.R. No. 242670, 10 May 2021, 3rd Div., J. J. Lopez Commissioner of Internal Revenue vs. Norkis Trading Company, Inc. G.R. Nos. 251306-07, 16 June 2021, 3rd Div., J. Inting Commissioner of Internal Revenue vs. Philex Mining Corporation G.R. No. 218057, 18 January 2021, 3rd Div., J. Hernando Commissioner of Internal Revenue vs. Shinko Electric Industries Co., Ltd. G.R. No. 226287, 6 July 2021, 1st Div., J. Caguioa Commissioner of Internal Revenue vs. South Entertainment Gallery, Inc. G.R. No. 225809, 17 March 2021, 3rd Div., J. Leonen Commissioner of Internal Revenue vs. Spouses Remigio P. Magaan and Leticia L. Magaan G.R. No. 232663, 3 May 2021, 3rd Div., J. Leonen Commissioner of Internal Revenue vs. Standard Insurance Co., Inc. G.R. No. 219340, 28 April 2021, 3rd Div., J. Hernando Commissioner of Internal Revenue vs. Taganito Mining Corporation, et seq. G.R. Nos. 219630-31 and 219635-36, 7 December 2021, 1st Div., C.J. Gesmundo Commissioner of Internal Revenue vs. Unioil Corporation G.R. No. 204405, 4 August 2021, 2nd Div., J. Hernando Commissioner of Internal Revenue vs. Yumex Philippines Corporation G.R. No. 222476, 5 May 2021, 1st Div., C.J. Gesmundo Department of Finance (DOF), et al. vs. Asia United Bank, et al. G.R. Nos. 240163 & 240168-69, 1 December 2021, 3rd Div., J. Alameda Domato-Togonon vs. The Commission on Audit, et al. G.R. No. 224516, 6 July 2021, En Banc, J. Leonen Energy Development Corporation vs. Commissioner of Internal Revenue G.R. No. 203367, 17 March 2021, 3rd Div., J. Hernando Federal Express Corporation vs. Airfreight 2011, Inc., et al. G.R. No. 225050, 14 September 2021, 1st Div., C.J. Gesmundo Filinvest Development Corporation vs. Del Rosario G.R. No. 253115, 15 September 2021, 3rd Div., J. Carandang Global Medical Center of Laguna, Inc. vs. Ross Systems International, Inc., et seq. G.R. Nos. 230112 and 230119, 11 May 2021, En Banc, J. Caguioa Hedcor Sibulan, Inc. vs. Commissioner of Internal Revenue G.R. No. 202093, 15 September 2021, 2nd Div., J. Hernando Himlayang Pilipino Plans, Inc. vs. Commissioner of Internal Revenue G.R. No. 241848, 14 May 2021, 1st Div., J. Carandang IFC Capitalization (Equity) Fund, L.P. vs. Commissioner of Internal Revenue G.R. No. 256973, 15 November 2021, 3rd Div., J. Carandang La Flor Isabela, Inc. vs. Commissioner of Internal Revenue G.R. No. 202105, 28 April 2021, 3rd Div., J. Hernando Mactel Corporation vs. The City Government of Makati, et al. G.R. No. 244602, 14 July 2021, 1st Div., J. Carandang Manila Electric Company vs. City of Muntinlupa, et al. G.R. No. 198529, 9 February 2021, En Banc, J. Hernando Metropolitan Waterworks and Sewerage System vs. Central Board of Assessment Appeals, et al. G.R. No. 215955, 13 January 2021, 2nd Div., J. Lopez More Electric and Power Corporation vs. Panay Electric Company, Inc., et seq. G.R. Nos. 248061 and 249406, 9 March 2021, En Banc, J. Carandang Municipality of San Mateo, Isabela vs. Smart Communications, Inc. G.R. No. 219506, 23 June 2021, 1st Div., J. Zalameda Municipality of Villanueva, Misamis Oriental vs. Steag State Power, Inc., et al. G.R. No. 214260, 3 May 2021, 1st Div., J. Carandang National Power Corporation vs. The Province of Pampanga, et al. G.R. No. 230648, 6 October 2021, 1st Div., J. M. Lopez New Vision Satellite Network, Inc. vs. The Provincial Government of Cagayan, et al. G.R. No. 248840, 5 July 2021, 3rd Div., J. J. Lopez People of the Philippines vs. Tuyay G.R. No. 206579, 1 December 2021, 2nd Div., J. Hernando Philippine Veterans Bank vs. Commissioner of Internal Revenue G.R. No. 205261, 26 April 2021, 3rd Div., J. J. Lopez Pilipinas Shell Petroleum Corporation vs. Commissioner of Internal Revenue G.R. No. 211303, 15 June 2021, En Banc, J. Perlas-Bernabe Pilipinas Shell Petroleum Corporation vs. Court of Tax Appeals En Banc, et al. G.R. Nos. 218532-33, 28 April 2021, 3rd Div., J. Inting Province of Bataan, et al. vs. Escalada, et al. G.R. No. 181311, 24 November 2021, 3rd Div., J. Carandang Province of Pampanga vs. Executive Secretary, et al. G.R. No. 195987, 12 January 2021, En Banc, J. Leonen Saint Wealth Ltd. vs. Bureau of Internal Revenue, et al., et seq. G.R. Nos. 252965 and 254102, 7 December 2021, En Banc, J. Gaerlan Secretary of the Department of Justice Leila De Lima, et al. vs. Cabanes, et seq. G.R. Nos. 219295-96 and 229705, 14 July 2021, 3rd Div., J. Leonen St. Mary’s Academy of Caloocan City, Inc. vs. Henares, et al. G.R. No. 230138, 13 January 2021, 3rd Div., J. Leonen Suarez vs. People of the Philippines, et al. G.R. No. 253429, 6 October 2021, 3rd Div., J. Carandang Taganito Mining Corporation vs. Commissioner of Internal Revenue G.R. No. 216656, 26 April 2021, 3rd Div., J. Leonen The Bureau of Customs, et al. vs. Court of Appeals-Cagayan De Oro Station, et al., et seq. G.R. Nos. 192809, 193588 and 193590-91, and 201650, 26 April 2021, 3rd Div., J. Hernando The Bureau of Customs, et al. vs. Jade Bros. Farm and Livestock, Inc. G.R. No. 246343, 18 November 2021, 1st Div., J. J. Lopez The Commissioner of Customs, et al. vs. Gold Mark Sea Carriers, Inc. G.R. No. 208318, 30 June 2021, 2nd Div., J. Lazaro-Javier The Department of Finance-Revenue Integrity Protection Service (DOF-RIPS) vs. Enerio G.R. No. 238630, 12 May 2021, 3rd Div., J. Delos Santos The Province of Nueva Vizcaya, et al. vs. CE Casecnan Water and Energy Company, Inc. G.R. No. 241302, 1 February 2021, 1st Div., J. Carandang Universal Weavers Corporation vs. Commissioner of Internal Revenue G.R. No. 233990, 12 May 2021, 3rd Div., J. Delos Santos
