JURISPRUDENCE phtaxationlibrary.online 2016 Supreme Court cases Air Canada vs. Commissioner of Internal Revenue G.R. No. 169507, 11 January 2016, 2nd Div., J. Leonen Alta Vista Golf And Country Club vs. The City of Cebu, et al. G.R. No. 180235, 20 January 2016, 1st Div., J. Leonardo-De Castro Banco De Oro, et al. vs. Republic of the Philippines G.R. No. 198756, 16 August 2016, En Banc, J. Leonen Bloomberry Resorts and Hotels, Inc. vs. Bureau of Internal Revenue G.R. No. 212530, 10 August 2016, 3rd Div., J. Perez Bureau of Internal Revenue vs. Manila Home Textile, Inc., et al. G.R. No. 203057, 6 June 2016, 2nd Div., J. Del Castillo Capitol Wireless, Inc. vs. The Provincial Treasurer of Batangas, et al. G.R. No. 180110, 30 May 2016, 3rd Div., J. Peralta Commissioner of Customs vs. Singson, et al. G.R. No. 181007, 21 November 2016, 3rd Div., J. Reyes Commissioner of Customs, et al. vs. Pilipinas Shell Petroleum Corporation (PSPC), et al. G.R. No. 205002, 20 April 2016, 2nd Div., J. Del Castillo Commissioner of Internal Revenue vs. De La Salle University, Inc., et seq. G.R. Nos. 196596, 198841 and 198941, 9 November 2016, 2nd Div., J. Brion Commissioner of Internal Revenue vs. Deutsche Knowledge Services, Pte. Ltd. G.R. No. 211072, 7 November 2016, 1st Div., J. Caguioa Commissioner of Internal Revenue vs. Fitness By Design, Inc. G.R. No. 215957, 9 November 2016, 2nd Div., J. Leonen Commissioner of Internal Revenue vs. GJM Philippines Manufacturing, Inc. G.R. No. 202695, 29 February 2016, 3rd Div., J. Peralta Commissioner of Internal Revenue vs. Goodyear Philippines, Inc. G.R. No. 216130, 3 August 2016, 1st Div., J. Perlas-Bernabe Commissioner of Internal Revenue vs. Kepco Ilijan Corporation G.R. No. 199422, 21 June 2016, En Banc, J. Peralta Commissioner of Internal Revenue vs. Liquigaz Philippines Corporation, et seq. G.R. Nos. 215534 and 215557, 18 April 2016, 2nd Div., J. Mendoza Commissioner of Internal Revenue vs. Mirant Pagdilao Corporation G.R. No. 180434, 20 January 2016, 3rd Div., J. Reyes Commissioner of Internal Revenue vs. Philippine National Bank G.R. No. 195147, 11 July 2016, 1st Div., J. Bersamin Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation G.R. No. 180402, 10 February 2016, 3rd Div., J. Reyes Commissioner of Internal Revenue vs. Secretary of Justice, et al. G.R. No. 177387, 9 November 2016, 1st Div., J. Bersamin Commissioner of Internal Revenue vs. United Cadiz Sugar Farmers Association Multi-Purpose Cooperative G.R. No. 209776, 7 December 2016, 2nd Div., J. Brion Coral Bay Nickel Corporation vs. Commissioner of Internal Revenue G.R. No. 190506, 13 June 2016, 1st Div., J. Bersamin De Guzman, et al. vs. Chico G.R. No. 195445, 7 December 2016, 3rd Div., J. Jardeleza De Lima, et al. vs. Reyes G.R. No. 209330, 11 January 2016, 2nd Div., J. Leonen Deutsche Knowledge Services Pte Ltd. vs. Commissioner of Internal Revenue G.R. No. 197980, 1 December 2016, 1st Div., J. Leonardo-De Castro Harte-Hanks Philippines, Inc. vs. Commissioner of Internal Revenue G.R. No. 205721, 14 September 2016, 3rd Div., J. Reyes Ing Bank N.V. vs. Commissioner of Internal Revenue G.R. No. 167679, 20 April 2016, 2nd Div., J. Leonen Lukban vs. Optimum Development Bank G.R. No. 205785, 20 January 2016, 2nd Div., J. Carpio Malayan Insurance Company, Inc. vs. St. Francis Square Realty Corporation, et seq. G.R. Nos. 198916-17 and 198920-21, 11 January 2016, 3rd Div., J. Peralta National Grid Corporation of the Philippines vs. Oliva, et seq. G.R. Nos. 213157 and 213558, 10 August 2016, 2nd Div., J. Carpio National Power Corporation vs. The Provincial Treasurer of Benguet, et al. G.R. No. 209303, 14 November 2016, 3rd Div., J. Peralta People of the Philippines vs. Valeriano G.R. No. 199480, 12 October 2016, 3rd Div., J. Reyes Peñafrancia Shipping Corporation, et al. vs. 168 Shipping Lines, Inc. G.R. No. 188952, 21 September 2016, 3rd Div., J. Jardeleza Philippine Amusement and Gaming Corporation vs. Bureau of Internal Revenue, et al. G.R. No. 208731, 27 January 2016, 2nd Div., J. Carpio Philippine Bank of Communications vs. Commissioner of Internal Revenue, et al. G.R. No. 194065, 20 June 2016, 1st Div., C.J. Sereno Philippine Coconut Producers Federation, Inc. (COCOFED), et al. vs. Republic of the Philippines, et seq. G.R. Nos. 177857-58 and 178193, 5 October 2016, En Banc, J. Velasco, Jr. Pilipinas Shell Petroleum Corporation vs. Commissioner of Customs G.R. No. 195876, 5 December 2016, 3rd Div., J. Perez Pilmico-Mauri Foods Corp. vs. Commissioner of Internal Revenue G.R. No. 175651, 14 September 2016, 3rd Div., J. Reyes Procter And Gamble Asia Pte Ltd. vs. Commissioner of Internal Revenue G.R. No. 204277, 30 May 2016, 2nd Div., J. Brion Provincial Assessor of Agusan Del Sur vs. Filipinas Palm Oil Plantation, Inc. G.R. No. 183416, 5 October 2016, 2nd Div., J. Leonen Pucyutan vs. Manila Electric Company, Inc. G.R. No. 197136, 18 April 2016, 3rd Div., J. Peralta Purisma, et al. vs. Lazatin, et al. G.R. No. 210588, 29 November 2016, En Banc, J. Brion Republic of the Philippines, represented by Executive Secretary Eduardo R. Ermita, et al. vs. Mupas, et al., et seq. G.R. Nos. 181892, 209917, 209696 and 209731, 19 April 2016, En Banc, J. Brion Republic of the Philippines, represented by the Bureau of Internal Revenue (BIR) vs. GMCC United Development Corporation, et al. G.R. No. 191856, 7 December 2016, 2nd Div., J. Leonen Silicon Philippines, Inc. vs. Commissioner of Internal Revenue G.R. No. 182737, 2 March 2016, 1st Div., C.J. Sereno Spouses Alfredo Teaño and Veronica Teaño vs. The Municipality of Navotas, et al. G.R. No. 205814, 15 February 2016, 2nd Div., J. Del Castillo Spouses Emmanuel Pacquiao and Jinkee J. Pacquiao vs. The Court of Tax Appeals - First Division, et al. G.R. No. 213394, 6 April 2016, 2nd Div., J. Mendoza Takenaka Corporation - Philippine Branch vs. Commissioner of Internal Revenue G.R. No. 193321, 19 October 2016, 1st Div., J. Bersamin Tridharma Marketing Corporation vs. Court of Tax Appeals, Second Division, et al. G.R. No. 215950, 20 June 2016, 1st Div., J. Bersamin