JURISPRUDENCE phtaxationlibrary.online 2014 Supreme Court cases Agriex Co., Ltd. vs. Villanueva, et al. G.R. No. 158150, 10 September 2014, 1st Div., J. Bersamin Airlift Asia Customs Brokerage, Inc., et al. vs. Court of Appeals, et al. G.R. No. 183664, 28 July 2014, 2nd Div., J. Brion AT&T Communications Services Philippines, Inc. vs. Commissioner of Internal Revenue G.R. No. 185969, 19 November 2014, 1st Div., J. Perez Bank of Commerce vs. Radio Philippines Network, Inc., et al. G.R. No. 195615, 21 April 2014, 3rd Div., J. Abad Bank of the Philippine Islands vs. Commissioner of Internal Revenue G.R. No. 181836, 9 July 2014, 2nd Div., J. Carpio Bureau of Internal Revenue vs. Court of Appeals, et al. G.R. No. 197590, 24 November 2014, 2nd Div., J. Del Castillo CBK Power Company Limited vs. Commissioner of Internal Revenue G.R. Nos. 198729-30, 15 January 2014, 1st Div., C.J. Sereno CBK Power Company Limited vs. Commissioner of Internal Revenue G.R. No. 198928, 3 December 2014, 1st Div., J. Perlas-Bernabe CBK Power Company Limited vs. Commissioner of Internal Revenue, et seq. G.R. Nos. 202066 and 205353, 30 September 2014, En Banc, J. Leonen City of Lapu-Lapu vs. Philippine Economic Zone Authority, et seq. G.R. Nos. 184203 and 187583, 26 November 2014, 2nd Div., J. Leonen City of Manila, et al. vs. Colet, et al., et seq. G.R. Nos. 120051, 121613, 121675, 121704, 121720-28, 121847-55, 122333, 122335, 122349, and 124855, 10 December 2014, En Banc, J. Leonardo-De Castro Co vs. New Prosperity Plastic Products G.R. No. 183994, 30 June 2014, 3rd Division, J. Peralta Coca-Cola Bottlers Philipppines, Inc. vs. City of Manila, et al. G.R. No. 197561, 7 April 2014, 3rd Division, J. Peralta Commissioner of Customs vs. Oilink International Corporation G.R. No. 161759, 2 July 2014, 1st Div., J. Bersamin Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. G.R. No. 183421, 22 October 2014, 1st Div., C.J. Sereno Commissioner of Internal Revenue vs. BASF Coating + Inks Phils., Inc. G.R. No. 198677, 26 November 2014, 3rd Div., J. Peralta Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. G.R. No. 190021, 22 October 2014, 1st Div., J. Perlas-Bernabe Commissioner of Internal Revenue vs. CE Luzon Geothermal Power Company, Inc. G.R. No. 190198, 17 September 2014, 1st Div., J. Perlas-Bernabe Commissioner of Internal Revenue vs. Manila Electric Company (MERALCO) G.R. No. 181459, 9 June 2014, 3rd Div., J. Peralta Commissioner of Internal Revenue vs. Mindanao II Geothermal Partnership G.R. No. 189440, 18 June 2014, 1st Div., J. Villarama, Jr. Commissioner of Internal Revenue vs. Mindanao II Geothermal Partnership G.R. No. 191498, 15 January 2014, 1st Div., C.J. Sereno Commissioner of Internal Revenue vs. Philippine Associated Smelting and Refining Corporation G.R. No. 186223, 1 October 2014, 3rd Div., J. Reyes Commissioner of Internal Revenue vs. Philippine National Bank G.R. No. 180290, 29 September 2014, 2nd Div., J. Leonen Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation G.R. No. 188497, 19 February 2014, 1st Div., J. Villarama, Jr. Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation G.R. No. 192398, 29 September 2014, 3rd Div., J. Villarama, Jr. Commissioner of Internal Revenue vs. Silicon Philippines, Inc. (formerly Intel Philippines Manufacturing, Inc.) G.R. No. 169778, 12 March 2014, 2nd Div., J. Perez Commissioner of Internal Revenue vs. Team [Philippines] Operations Corporation G.R. No. 179260, 2 April 2014, 2nd Div., J. Perez Commissioner of Internal Revenue vs. Team Sual Corporation (formerly Mirant Sual Corporation) G.R. No. 194105, 5 February 2014, 1st Div., J. Reyes Commissioner of Internal Revenue vs. Team Sual Corporation (formerly Mirant Sual Corporation) G.R. No. 205055, 18 July 2014, 2nd Div., J. Carpio Commissioner of Internal Revenue vs. The Insular Life Assurance Co. Ltd. G.R. No. 197192, 4 June 2014, 1st Div., J. Reyes Commissioner of Internal Revenue vs. The Stanley Works Sales (Phils.), Incorporated G.R. No. 187589, 3 December 2014, 1st Div., C.J. Sereno Commissioner of Internal Revenue vs. Toledo Power, Inc. G.R. No. 183880, 20 January 2014, 3rd Div., J. Peralta Commissioner of Internal Revenue vs. United Salvage and Towage (Phils.), Inc. G.R. No. 197515, 2 July 2014, 3rd Div., J. Peralta Commissioner of Internal Revenue, et al. vs. Philippine Airlines, Inc. G.R. Nos. 212536-37, 27 August 2014, 3rd Div., J. Velasco, Jr. Corporate Strategies Development Corp., et al. vs. Agojo G.R. No. 208740, 19 November 2014, 2nd Div., J. Mendoza CS Garment, Inc. vs. Commissioner of Internal Revenue G.R. No. 182399, 12 March 2014, 1st Div., C.J. Sereno Duty Free Philippines vs. Bureau of Internal Revenue G.R. No. 197228, 8 October 2014, 1st Div., C.J. Sereno Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue, et al., et seq. G.R. Nos. 175707, 180035, and 181092, 19 November 2014, 1st Div., J. Leonardo-De Castro Honda Cars Philippines, Inc. vs. Honda Cars Technical Specialist and Supervisors Union G.R. No. 204142, 19 November 2014, 2nd Div., J. Brion La Suerte Cigar & Cigarette Factory vs. Court of Appeals, et al., et seq. G.R. Nos. 125346, 136328-29, 144942, 148605, 158197, and 165499, 11 November 2014, En Banc, J. Leonen LG Electronics Philippines, Inc. vs. Commissioner of Internal Revenue G.R. No. 165451, 3 December 2014, 2nd Div., J. Leonen Mendez vs. People of the Philippines, et al. G.R. No. 179962, 11 June 2014, 2nd Div., J. Brion Metro Manila Shopping Mecca Corp., et al. vs. Toledo, et al. G.R. No. 190818, 10 November 2014, Special 2nd Div., J. Perlas-Bernabe Mindanao II Geothermal Partnership vs. Commissioner of Internal Revenue G.R. No. 204745, 8 December 2014, 1st Div., J. Perlas-Bernabe Miramar Fish Company, Inc. vs. Commissioner of Internal Revenue G.R. No. 185432, 4 June 2014, 2nd Div., J. Perez National Power Corporation vs. City of Cabanatuan G.R. No. 177332, 1 October 2014, 2nd Div., J. Leonen National Power Corporation vs. Municipal Government of Navotas, et al. G.R. No. 192300, 24 November 2014, 3rd Div., J. Peralta National Power Corporation vs. Provincial Government of Bataan, et al. G.R. No. 180654, 21 April 2014, 3rd Div., J. Abad Nursery Care Corporation; et al. vs. Acevedo, et al. G.R. No. 180651, 30 July 2014, 1st Div., J. Bersamin Philippine Amusement and Gaming Corporation (PAGCOR) vs. The Bureau of Internal Revenue G.R. No. 215427, 10 December 2014, En Banc, J. Peralta Presidential Commission on Good Government (PCGG) vs. The Honorable Ombudsman Conchita Carpio-Morales, et al. G.R. No. 206357, 12 November 2014, 3rd Div., J. Velasco, Jr. Procter & Gamble Asia Pte Ltd. vs. Commissioner of Internal Revenue G.R. No. 202071, 19 February 2014, 1st Div., C.J. Sereno Samar-I Electric Cooperative vs. Commissioner of Internal Revenue G.R. No. 193100, 10 December 2014, 3rd Div., J. Villarama, Jr. San Roque Power Corporation vs. Commissioner of Internal Revenue G.R. No. 205543, 30 June 2014, 1st Div., J. Leonardo-De Castro Silicon Philippines, Inc. (formerly Intel Philippines Manufacturing, Inc.) vs. Commissioner of Internal Revenue, et seq. G.R. Nos. 184360 & 184361, and 184384, 19 February 2014, 1st Div., J. Villarama, Jr. Smart Communications, Inc. vs. Municipality of Malvar, Batangas G.R. No. 204429, 18 February 2014, En Banc, J. Carpio SMI-ED Philippines Technology, Inc. vs. Commissioner of Internal Revenue G.R. No. 175410, 12 November 2014, 2nd Div., J. Leonen Spouses Silvestre O. Plaza and Elena Y. Plaza vs. Lustiva, et al. G.R. No. 172909, 5 March 2014, 2nd Div., J. Brion Taganito Mining Corporation vs. Commissioner of Internal Revenue G.R. No. 197591, 18 June 2014, 2nd Div., J. Perlas-Bernabe Taganito Mining Corporation vs. Commissioner of Internal Revenue G.R. No. 198076, 19 November 2014, 2nd Div., J. Mendoza Taganito Mining Corporation vs. Commissioner of Internal Revenue G.R. No. 201195, 26 November 2014, 2nd Div., J. Mendoza Team Energy Corporation (formerly Mirant Pagbilao Corp.) vs. Commissioner of Internal Revenue G.R. No. 190928, 13 January 2014, 3rd Div., J. Peralta Team Energy Corporation (Formerly Mirant Pagbilao Corp.) vs. Commissioner of Internal Revenue G.R. No. 197760, 13 January 2014, 3rd Div., J. Peralta The City of Manila, et al. vs. Grecia-Cuerdo, et al. G.R. No. 175723, 4 February 2014, En Banc, J. Peralta The Commissioner of Customs, et al. vs. New Frontier Sugar Corporation G.R. No. 163055, 11 June 2014, 2nd Div., J. Perez The Hongkong and Shanghai Banking Corporation Limited-Philippine Branches vs. Commissioner of Internal Revenue, et seq. G.R. Nos. 166018 and 167728, 4 June 2014, 1st Div., J. Leonardo-De Castro The Philippine American Life and General Insurance Company vs. The Secretary of Finance, et al. G.R. No. 210987, 24 November 2014, 3rd Div., J. Velasco, Jr. Visayas Geothermal Power Company vs. Commissioner of Internal Revenue G.R. No. 197525, 4 June 2014, 3rd Div., J. Mendoza
